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财政部、国家税务总局以〔94〕财税字064号下发的《关于武警部队开展生产经营征税问题的通知》,各地在执行过程中,提出了一些有关所得税的具体问题,为了便于征管,现通知如下:
The Ministry of Finance and the State Administration of Taxation issued Circular 94 on Issues Concerning Tax Collection and Levying on Production and Operation by Armed Police Forces in [94] Fiscal and Taxation Word No. 0. Some specific issues concerning income tax have been raised in the course of implementation. In order to facilitate collection and management, Now notice as follows: