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各省、自治区、直辖市和计划单列市国家税务局：关于1993年12月31日前批准成立的外商投资企业（以下简称老企业）出口货物的税收问题，财政部、对外贸易经济合作部和国家税务总局在联合下发的《关于1993年12月31目前批准成立的外商投资企业有关税收政策问题的通知》（财税率［1
State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: Regarding the tax collection on the export goods of foreign-invested enterprises (hereinafter referred to as the “old enterprises”) established before December 31, 1993, the Ministry of Finance, the Ministry of Foreign Trade and Economic Cooperation and the State Administration of Taxation The Circular on Tax Policies Concerning Foreign-Funded Enterprises Established and Approved December 31, 1993 (Cai Shui Ji [1