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皖国税发［２０００］９０号２０００年６月１３日各市、地国家税务局： 现将财政部、国家税务总局《关于股份制企业所得税征管和收入级次划分有关问题的补充通知》（财税字［２０００］ ７４号）转发给你们，并作以下补充规定，请一并贯彻执行。 一、中央企事业单位投资兴办的
Wan Guo Shui Fa [2000] No.90 June 13, 2000 State Administration of Taxation of Cities and Regions: Supplementary Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Issues Concerning the Classification of Income Tax and the Classification of Income of Joint-stock Enterprises (Cai Shui Zi [ 2000] No. 74) forwarded to you and make the following additional provisions, please implement them together. First, the central enterprises and institutions to invest