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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:为贯彻落实《国务院关于调整中央所属有色金属企事业单位管理体制有关问题的通知》(国发[2000]17号)精神,现对中央所属有色金属企事业单位管理体制改革后有关企业所得税问题通知如下:一、原中国铜铅锌集团公司和原中国稀有稀土金属集团公司所属全部企事业单位、原中国铝业集团公司所属大部分企事业单位、中国有色金属工业总公司地质勘查总局所属地质勘探单位、中国有色金属工业贸易集团公司在各地的供销公司及直管和共管的进出口公司、西北有色金属研究院,下放地方管理后,其企业所得税由地方税务局负责征收管理,应缴纳的企业所得税(含累计欠缴所得税),按规定缴人地方金库。
State Administration of Taxation and Local Taxation Bureau: In order to implement the “Notice of the State Council on Adjusting the Management System of Nonferrous Metal Enterprises and Institutions Owned by the Central Government” (Guo Fa [2000]), the Ministry of Finance, the State Administration of Taxation, and the Local Taxation Bureau of all provinces, autonomous regions, 17), we hereby notify you of the relevant enterprise income tax issues after the reform of the management system of the non-ferrous metal enterprises and institutions under the Central Government as follows: 1. All the enterprises and institutions owned by the former China Copper-Lead-Zinc Corporation and the former China Rare-Earth Metal Corporation, Most of the enterprises and institutions affiliated to the Aluminum Corporation of China, the geological exploration units affiliated to the General Bureau of Geological Prospecting of China Nonferrous Metals Industry Corporation, the supply and marketing companies of China Nonferrous Metals Industry and Trade Corporation and the direct import and export companies and co-management companies, Institute, delegated to decentralized management, the corporate income tax by the local taxation authority responsible for the collection and management of enterprise income tax payable (including the cumulative non-payment of income tax), according to the provisions of local treasury.