一九九四年三月三十日中银资（1994）34号《关于申请在美国市场发行债券免征利息所得税报告的补充说明的函》收悉。关于你行在美国发行债券对债券持有人的利息和溢价收入免征所得税的问题，我局曾以1994年1月5日国税函发（1994）003号文予以批复。现经国家外汇管理局批准，你行 Letter dated 30 March 1994 from Zhong Yin Zi (1994) No. 34 Supplementary Explanation on Application for Exemption of Interest Income Tax on Bonds Issued in the U.S. Market was received. With regard to the exemption of income tax on the interest and premium income of bond issuers issued by you in the United States on bondholders, the Administration approved this with Guo Shui Fa Fa (1994) 003 on January 5, 1994. Now approved by the State Administration of Foreign Exchange, you line