各省、自治区、直辖市和计划单列市国家税务局、地方税务局：根据《中华人民共和国企业所得税暂行条例》及其实施细则和国家有关税收政策的规定，现对广播电视事业单位征收企业所得税的有关问题通知如下：一、广播电视事业单位取得的生产、经营所得和其他所得，应当缴纳企业所 The State Administration of Taxation and the Local Taxation Bureau of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In accordance with the Provisional Regulations of Enterprise Income Tax of the People’s Republic of China, the Detailed Rules for the Implementation of Enterprise Income Tax and the relevant taxation policies of the state, the enterprise income tax levied on radio and television institutions The notice of the issue is as follows: 1. The production, business income and other incomes obtained by a broadcasting and television institution shall be paid by the enterprise