在1993年度所得税汇算清缴和1994年度实施新税制过程中,各地提出了一些政策业务问题,经东山外税会议讨论,现统一明确如下: 一、非金融机构的外商投资企业和外国企业的贷款利息收入征税问题 非金融机构的外商投资企业和外国企业 In the process of final settlement of the income tax in 1993 and the implementation of the new tax system in 1994, some policy and business issues were raised all over the country. After discussion at the Dongshan Foreign Tax Conference, the current unification and clarification are as follows: First, the foreign-invested enterprises of non-financial institutions and foreign-funded enterprises Tax lending interest income tax issues Foreign-invested enterprises and foreign enterprises in non-financial institutions