各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处：经国务院批准，决定“十五”期间对1994年12月31日前外汇借款项目继续实行部分以税还贷政策。现将有关事项通知如下：一、享受外汇借款项目以税还贷 Municipalities, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, the Office of the Financial Ombudsman in each province, autonomous region, municipality directly under the Central Government, and cities specifically designated in the state plan: With the approval of the State Council, December 31 foreign exchange loans continue to implement part of the loan repayment policy. The relevant matters are hereby notified as follows: I. Enjoy foreign currency loan repayments with tax