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内蒙古自治区国家税务局: 你局《关于烟草公司上缴罚没收入财政返还部分如何征收企业所得税的清示》(内国税所字[1999]52号)收悉,现就有关问题批复如下:
State Administration of Taxation of Inner Mongolia Autonomous Region: You Bureau has received the “Notice on How to Collect Enterprise Income Taxes on Part of the Fiscal Reimbursement of Penalties for Tobacco Corporations” (No. Shishuanshi Zi [1999] No. 52), and you hereby approve the relevant questions as follows: