最近,各地在企业所得税征收管理过程中反映一些问题,要求省局明确。为便于征收管理、经研究,明确如下: 一、关于地方金融企业投资兴办的各类非金融机构的经济实体企业所得税征收管理问题。地方金融企业投资兴办的各类独立经济核算的非金融机构的经济实体,属地方企业,其企业所得税由地方税务局征收管理。但地方金融企业与中央企业事业单位组成的联营企业和股分制企业,其企业所得税应按 Recently, some problems have been reflected in the process of enterprise income tax collection and administration, requiring the provincial bureau to make it clear. In order to facilitate the collection of management, the study, made clear as follows: First, on the local financial enterprises to set up various types of non-financial institutions, the economic entity of the enterprise income tax collection management issues. The economic entities of non-financial institutions independently financed by local financial enterprises are local enterprises, whose corporate income tax is levied and administered by the local taxation bureau. However, the local financial enterprises and the central enterprises and institutions of the joint ventures and joint-stock companies, its corporate income tax should be