国家税务总局关于外商投资企业获利年度的确定和减免税期限计算问题的通知１９９５年６月２８日国税发［１９９５］１２１号各省、自治区、直辖市和计划单列市国家税务局：根据《中华人民共和国外商投资企业和外国企业所得税法》（以下简称税法）及其实施细则的有关规定，... State Administration of Taxation, Circular of the State Administration of Taxation on the Determination of the Profit-making Period of Foreign-Funded Enterprises and the Calculation of the Duration of Tax Deductions Period June 28, 1995 Guo Shui Fa [1995] No. 121 State tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: Republic of China Foreign Investment Enterprises and Foreign Enterprises Income Tax Law “(hereinafter referred to as the” Tax Law ") and its implementation details, ...