第二十八条从事农业机械生产作业服务的收入，按照国家规定给予税收优惠。
Article 28 the tax preference shall be granted to the income from undertaking the service of agricultural machinery production operation according to the state provisions.
第二十八条从事农业机械生产作业服务的收入，按照国家规定给予税收优惠。
Article 28 Incomes from providing services in production with agricultural machines shall enjoy preferential taxation policy in accordance with State regulations.
国家对农民和农业生产经营组织购买先进农业机械给予扶持。
The State gives support to farmers and agricultural production and operation organizations in purchasing advanced farm machines.
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