为了正确执行有关台商、外商投资企业的税收优惠政策,加强税收管理,国家税务总局根据外商投资企业和外国企业所得税法及其实施细则的有关规定,对外商投资企业的境外投资者投资不到位有关企业所得税税务处理问题予以明确,并于1999年4月发布通知,其主要内容如下: In order to correctly implement the tax preferential policies on Taiwan businessmen and foreign-invested enterprises and to strengthen tax administration, the State Administration of Taxation has not properly invested overseas investors in foreign-invested enterprises according to the relevant provisions of the Law of the People’s Republic of China on the Income Tax of Foreign-Funded Enterprises and Foreign Enterprises and their Implementing Regulations The issue concerning the taxation of enterprise income tax was clarified and a circular was issued in April 1999. The main contents are as follows: