随着我国改革开放的深入发展和金融业务的不断扩大，经国务院批准，从1997年开始，将允许外资金融机构在我国部分地区试办人民币业务。为了规范税制、统一税政，促进内外资金融机构的公平竞争，经报请国务院同意，现对外资金融机构经营人民币业务税收政策明确如下：一、试办人 With the deepening of China’s reform and opening up and the continuous expansion of its financial services, approval by the State Council will allow foreign-funded financial institutions to pilot renminbi business in some areas of our country starting from 1997. In order to standardize the tax system, unify the tax administration and promote fair competition between domestic and foreign financial institutions, upon the approval of the State Council, the policy on the taxation of RMB business by foreign-funded financial institutions is as follows: 1. The pilot