赣财税字 [2000]23号 各地市财政局、地方税务局： 现将财政部、国家税务总局《关于省级财政物价部门批准设立的行政事业性收费应否缴纳企业所得税问题的批复》 (财税字 [2000]48号 )转发给你们，并将有关政策重申如下： 一、根据《中华人民共和国企业所得税暂行条例》及其实 Gan Cai Shui Zi [2000] No. 23 Local Finance Bureau and Local Taxation Bureau: Now the Ministry of Finance and the State Administration of Taxation, “Reply on Whether Enterprise Administrative Income Tax Should be Paid on the Administrative Charge Set up by the Provincial Financial Price Administration” Word [2000] No. 48) forwarded to you, and reiterated the relevant policies are as follows: First, according to “The People’s Republic of China Enterprise Income Tax Provisional Regulations” and in fact