国务院各部委、各直属机构: 国务院各部门机关后勤工作的改革正朝着社会化服务的方向健康发展。根据《财政部、国家税务总局关于企业所得税若干优惠政策的通知》(财税字[94]001号)的有关规定,现就国务院各部门机关服务中心兴办经济实体涉及缴纳企业所得税的问题通 All the ministries and commissions under the State Council and the agencies directly under the State Council: The reform of the logistic work of the departments under the State Council is moving towards the direction of socialized services. Pursuant to the relevant provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on Several Preferential Policies Concerning Enterprise Income Tax (Cai Shui Zi [94] 001), we hereby issue a letter on the issue of setting up economic entities in relation to the payment of enterprise income tax by the service centers of various departments of the State Council