(1) capital and credit: document guofa (decision on promoting the development of township enterprises in central and western regions) 1993 stipulates that funds can be raised through multiple channels, and township enterprise development funds can be established in various places. Guo Fa (1992)No. 19 Notice on Approving the Ministry of Agriculture and Report on Promoting the Sustainable, Rapid and Healthy Development of Township Enterprises stipulate that financial departments at all levels should arrange certain funds to support the development of township enterprises every year. Document Zhong Fa [1997] No.8 stipulates: encourage and give priority to the development of township enterprises in economically underdeveloped areas, old revolutionary base areas and ethnic minority areas, special loans for township enterprises in the central and western regions, discount loans for demonstration projects of East-West cooperation, discount loans for township enterprises in ethnic minority areas and poverty alleviation and development loans, etc., all of which should be in place in time and in full, and gradually increase efforts; Banks, credit cooperatives and other non-bank financial organizations should actively support the development of township enterprises and increase credit input year by year in accordance with the original principle of "differential treatment, preferential support and benefit priority"; Governments at all levels should arrange a certain amount of financial working capital every year, focusing on supporting the technological transformation, new product development, export earnings and agricultural and sideline products processing of township enterprises; Encourage and support people's governments at all levels to establish township enterprise development funds in accordance with the relevant provisions of the People's Republic of China (PRC) Township Enterprise Law and the State Council. (2) Taxation: Document Zhong Fa (1995) No.6 stipulates that from1995, the state will no longer levy' key transportation and energy construction funds' and' budget adjustment funds' from township enterprises; We will continue to implement the State Council's policy of exempting township enterprises in the central and western regions from fixed assets adjustment tax. The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (Caishuizi [1996] No.28) stipulate that township enterprises shall collect income tax at a reduced rate of 10% to supplement agriculture and promote agriculture and subsidize rural social expenditure; New township enterprises, old and young, established in poverty-stricken areas designated by the state, can reduce or exempt enterprise income tax within three years and enjoy preferential tax policies stipulated in the tax law; In the "old, little, border and poor" areas designated by the state, the depreciation period of fixed assets of the East-West cooperation demonstration project of township enterprises may be appropriately shortened, but it shall not be shorter than the following years: 20 years for houses and buildings, 0/0 year for production equipment such as trains, ships, machines and machinery, and 5 years for electronic equipment and means of transportation other than trains and ships, as well as instruments, tools and furniture related to production and operation. The newly established demonstration project of East-West cooperation of township enterprises in the "old, small, border and poor" areas determined by the state may be subject to a three-year enterprise income tax reduction with the approval of the competent tax authorities. Document Zhong Fa [1997] No.8 stipulates that all tax reduction and exemption policies stipulated by the state to support township enterprises or applicable to township enterprises should be effectively implemented. The expenses of township enterprises for feeding back agriculture, building agriculture and subsidizing rural society should be reduced accordingly in the payable income tax. Township enterprises in the central and western regions can be exempted from the adjustment tax on the investment direction of fixed assets, regardless of the size of the project, as long as their products are of good quality and have good sales and reliable measures to control pollution and protect resources and environment. Township enterprises, old and young, newly established in poverty-stricken areas designated by the state, can reduce or exempt enterprise income tax within three years and enjoy tax preferences stipulated in the tax law. (3) Technological transformation: Guo Fa (1992) 19 stipulates that the technological transformation of township enterprises should be accelerated. The depreciation rate of fixed assets of collective backbone enterprises in township enterprises is low, which can be appropriately increased. Technical transformation projects, new product development projects and scientific and technological development projects of rural collective backbone enterprises should be included in the technical transformation, science and technology and new product development plans of relevant departments at all levels; Document Guofa (1993) 10 stipulates that multi-town enterprises are allowed to withdraw: 1% from sales revenue as funds for enterprise technological transformation and new product development; Document Zhong Fa (1995) No.6 stipulates that township enterprises are allowed to pay the expenses of technological transformation and new product development according to the facts. Document Zhong Fa [1997] No.8 stipulates that relevant departments should give necessary support to technological transformation, new product development and scientific and technological development projects of township enterprises. It is necessary to gradually increase loans and investment support for agricultural and sideline products processing, agricultural products processing industry, export to earn foreign exchange and qualified large and medium-sized township enterprises. The funds required for new product development and scientific and technological development are listed in accordance with the regulations. According to the relevant provisions of the state, the annual depreciation rate of fixed assets of township enterprises can be appropriately increased. Township enterprises should increase investment in science and technology and accelerate the pace of scientific and technological progress. (4) Professional title of talents: Documents No.6 and No.8 of Guofa (1987) stipulate that scientific research institutes and scientific and technological personnel are liberalized and allowed to join forces with township enterprises, and scientific and technological personnel can work in township enterprises. Document Guofa (1993) 19 stipulates that township enterprises are one of the places where college graduates can give full play to their talents. The national education department should encourage university graduates to work in township enterprises. For college graduates newly assigned to work in township enterprises, they should continue to retain the status of national cadres, and their administrative relations remain in the competent departments of county and township enterprises or talent exchange centers, exempt from probation, and their wages and benefits are determined by enterprises themselves on the premise of not being lower than the standards prescribed by the state. In order to improve the overall quality of township enterprises, all relevant colleges and universities should train talents for township enterprises and include them in the plans of education departments at all levels; Conditional colleges and universities should increase the majors suitable for township enterprises; Through vocational education, we will continuously expand the talent reserve resources of township enterprises. Farmer Fa (1995)36