各省、市、自治区财政厅(局)、税务局: 为了有利于尽可能多地利用外国资金进行经济建设,现对外国公司、企业和其它经济组织从我国取得的利息所得,有关减征、免征所得税的优惠问题,暂作规定如下: 一、外国公司、企业和其它经济组织,在1983年至1985年期间,同我国公司、企业签订信贷合同或贸 In order to facilitate the use of foreign funds for economic construction as much as possible, the departments of finance (bureaus) and the tax bureaus of provinces, municipalities and autonomous regions are now exempt from the interest incomes obtained by foreign companies, enterprises and other economic organizations from our country. The issue of preferential income tax levies temporarily stipulated as follows: I. Foreign companies, enterprises and other economic organizations, from 1983 to 1985, with China’s companies, enterprises signed a credit contract or trade