据调查了解,目前部分地区外商投资企业所得税混库问题比较突出,为了加强外商投资企业中央所得税的缴库管理,保证外商投资企业所得税及时准确的入库,根据国家有关规定,现将有关问题重申、通知如下: 一、严格按规定确定外商投资企业所得税的入库级次 (一)中央部门所属企业(含事业单位,下同)单独与外商合营的中外合资、合作经营企业缴纳的所得税,作为中央预算收入,上缴中央金库。 (二)中央部门所属企业和地方企业共同与外商合营的中外合资、合作经营企业缴纳的所得税,先就地上 According to the investigation, in the current situation, the issue of mixed income tax of foreign-invested enterprises in some areas is quite prominent. In order to strengthen the payment management of the central income tax of foreign-invested enterprises and ensure timely and accurate receipt of foreign-invested enterprises’ income tax, relevant issues are reiterated in accordance with relevant state regulations , As follows: I. Determining the storage level of foreign-invested enterprise income tax in strict accordance with the provisions (1) The income tax paid by the joint ventures and cooperative ventures of enterprises affiliated to the central authorities (including institutions) Central budget revenue, turned over to the central treasury. (2) Income tax paid by a joint venture or cooperative enterprise jointly owned by a central department and a local enterprise and a joint venture with a foreign party shall be first conducted on the ground