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中国民用航空总局所属企业、事业单位缴纳1995年度企业所得税问题，按《国家税务总局关于中国民航总局所属企业缴纳所得税问题的通知》（国税发[1994]067号）延续执行一年。上述文件第三条、第五条规定实行就地缴库的企业，其纳税人与缴库地点应由当地国家税务局主管机关按规定
The enterprises and public institutions affiliated to CAAC put the issue of enterprise income tax in 1995 in compliance with the “Notice of the State Administration of Taxation on the Payment of Income Taxes by the CAAC Administration” (Guo Shui Fa [1994] No. 067) for one year. Article 3 and Article 5 of the above-mentioned document stipulate that the enterprises that pay for the goods in local places, their taxpayers and the place of payment shall be governed by the competent authority of the local State Administration of Taxation