各省、自治区、直辖市和计划单列市国家税务局，广东、海南省地方税务局，深圳市地方税务局：为规范外国银行分行的税收管理，根据《中华人民共和国外商投资企业和外国企业所得税法实施细则》（以下简称实施细则）第二十条的规定，现就在华外国银行分行摊列其总行管理费有关问 State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan, the local taxation bureaus of Guangdong and Hainan Province and the local taxation bureau of Shenzhen Municipality: In order to regulate the taxation administration of branches of foreign banks, according to the Law of the People’s Republic of China on Income Tax of Foreign-invested Enterprises and Foreign Enterprises (Hereinafter referred to as the Regulations), Article 20 of the Detailed Rules for the Implementation of the Rules of the Bank,