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各省、自治区、直辖市和计划单列市国家税务局: 根据国务院关于电信企业重组的有关决定和电信企业重组过程中的实际情况,为保证电信企业所得税及时、足额入库,现将中国邮电电信总局缴纳企业所得税的有关问题通知如下: 一、中国邮电电信总局所属由该总局100％投资管理的各级电信企业,在1999年度由中国邮电电信总局在北京市汇总缴纳企业所得税。 二、中国邮电电信总局所属的非电信企业和非100％投资管理的电信企业,应按照《中华人民共和国企业所得
State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: In accordance with the State Council decision on the reorganization of telecommunications enterprises and the actual situation in the process of reorganization of telecommunications enterprises, in order to ensure the timely and full payment of income tax for telecommunications enterprises, the State Administration of Posts and Telecommunications Relevant issues concerning the payment of corporate income tax are notified as follows: I. All levels of telecom enterprises under the 100% investment management by the State General Administration of Posts and Telecommunications of China by the General Office of Posts, Telecommunications and Telecommunications of China in 1999 are collectively paid enterprise income tax. Second, non-telecom enterprises owned by China Post and Telecommunication Administration and non-100% telecom enterprises under investment management shall, in accordance with the provisions of the "Enterprise Income of the People’s Republic of China