The government argued that the provision at issue was intended to benefit farmers only, the doctor replied that its plain wording did not restrict the tax befit to farmer only.

• 政府提出，该条诉争法律制定的意图仅惠及农民，但医生认为，该条法律规定在字面上没有只限制农民才有权利享受这一免税优惠。