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(2001年12月25日 对外贸易经济合作部、国家经济贸易委员会、财政部、海关总署、国家税务总局、国家工商行政管理局、国家外汇管理局联合发布)外经贸资发[2001]700号各省、自治区、直辖市及计划单列市外经贸委（厅、局）、经贸委（经委）、财政厅（局）、国税局、地税局、工商
(Ministry of Foreign Trade and Economic Cooperation, State Economic and Trade Commission, Ministry of Finance, General Administration of Customs, State Administration of Taxation, State Administration for Industry and Commerce and State Administration of Foreign Exchange, December 25, 2001 jointly issued by MOFTEC [2001] 700 Municipalities and autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, the State Economic and Trade Commission (offices and bureaus), the Economic and Trade Commission (Economic Commission), the Ministry of Finance (bureaus), the IRS, the Inland Revenue Department,