劳动人事部保险福利局关于曾被判刑的转业、复员、退伍军人参加工作时间问题的复函

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全国人民代表大会常务委员会


全国人民代表大会常务委员会关于国务院机构改革问题的决议

（1982年3月8日通过）

第五届全国人民代表大会常务委员会第二十二次会议，审议了国务院总理赵紫阳《关于国务院机构改革问题的报告》，对国务院机构改革工作的进展情况表示满意，并决定如下：
一、原则批准国务院机构改革初步方案。
二、国务院设国务委员若干人。国务委员的职位相当于国务院副总理级，是国务院常务会议组成人员。
三、将电力工业部和水利部合并，设立水利电力部，将商业部、全国供销合作总社和粮食部合并，设立商业部，将进出口管理委员会、对外贸易部、对外经济联络部和外国投资管理委员会合并，设立对外经济贸易部。
四、设立国家经济体制改革委员会，由国务院总理兼主任。
会议认为，政府机构的改革工作，是关系到国家前途和社会主义现代化建设的一件大事。赵紫阳总理的报告阐述的政府机构改革的基本方针和提出的几项主要工作，是正确的，切实可行的。国务院和经过批准在今年试点的地方人民政府，应该根据这个报告和国务院的部署，以高度负责的革命精神，做好深入细致的工作，保证把政府机构改革这件大事办好。决定1983年展开机构改革工作的各省、自治区、直辖市人民政府，也要抓紧做好准备工作。在改革过程中，一定要做到各项工作和生产建设有领导、有秩序地顺利进行，决不允许发生贻误工作和影响生产的现象。会议要求各级政府不断地完善政府工作制度，认真克服官僚主义，提高工作效率，更好地为人民服务，更有效地领导社会主义现代化建设事业。

国家税务总局


关于外商投资企业来源于中国境外所得适用税率和计算税额扣除问题的通知(附英文)
国家税务总局



各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
根据外商投资企业和外国企业所得税法及其实施细则（以下简称税法、细则）的有关规定，现对外商投资企业来源于中国境外所得的适用税率问题和计算境外已纳所得税扣除限额问题，明确如下：
一、根据细则第七十一条，税法规定的减低税率仅适用于外商投资企业在相应地区内从事生产、经营取得的所得。因此，对外商投资企业来源于中国境外的所得，应一律按照税法第五条所规定的税率计算征收企业所得税和地方所得税。
二、细则第八十四条所列的计算境外税款扣除限额的公式中“境内、境外所得按税法计算的应纳税总额”一项，应以境内、境外所得总额按税法第五条所规定的企业所得税税率和地方所得税税率计算。
三、本通知自文到之日起执行。

CIRCULAR ON THE QUESTION CONCERNING THE APPLICABLE TAX RATE ANDDEDUCTION OF CALCULATED TAX AMOUNT RELATED TO INCOME GAINED BY ANENTERPRISE WITH FOREIGN INVESTMENT FROM OUTSIDE CHINA

(State Administration of Taxation: 14 July 1993 Coded Guo Shui Fa[1993] No. 039)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and
municipalities, the tax bureaus of various cities with independent
planning and sub-bureaus of the Offshore Oil Tax Administration:
In accordance with the related stipulations of the Income Tax Law on
enterprise with foreign investment and Foreign Enterprises as well as the
Detailed Rules for Implementation (hereinafter referred to as the Tax Law
and Detailed Rules), we hereby clarify the question concerning the
applicable tax rate related to the income gained by a enterprise with
foreign investment from outside China and the question concerning
calculation of deduction of the income tax already paid outside China:
I. In accordance with Article 71 of the Detailed Rules, the reduced
tax rate as stipulated in the Tax Law is applicable only to the income
gained by a enterprise with foreign investment from production and
operation carried out in appropriate districts. Therefore, with regard to
the income gained by a enterprise with foreign investment from outside
China, enterprise income tax and local income tax shall be calculated and
levied without exception in accordance with the stipulations of Article 5
of the Tax Law.
II. As regards the item which states "the total amount of payable tax
calculated in accordance with the Tax Law on incomes gained from inside
and outside China" as set in the formula for calculating the quota of
overseas tax payment to be deducted as listed in Article 84 of the
Detailed Rules, the total amount of income gained from inside and outside
China shall be calculated in accordance with the enterprise income tax
rate and local income tax rate as stipulated in Article 5 of the Tax Law.
III. This Circular goes into effect from the day of receipt of the
document.



1993年7月14日