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国家税务总局关于企业租赁经营有关税收问题的通知１９９７年１月１４日国税发〔１９９７〕８号各省、自治区、直辖市和计划单列市国家税务局、地方税务局：为了配合我国中小企业制度的改革，加强租赁经营企业所得税的征收管理，根据有关规定，现对内资企业租赁经营的有关...
Circular of the State Administration of Taxation on the Relevant Tax Issues Concerning Enterprise Leasing Business January 14, 1997 State Taxation Bureau and Local Taxation Bureau of State Taxation Administration, [1997] No.8 on the List of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and Municipalities specifically designated in the State Plan: To Cope with the Reform of the System of Small and Medium Sized Enterprises in China , Strengthen the levy management of leasing business income tax, according to the relevant provisions of the domestic enterprises are now leasing business ...