国家税务总局关于农村合作基金会所得税征管问题的通知１９９５年２月１０日国税函发（１９９５）０５８号各省、自治区、直辖市和计划单列市地方税务局：最近，接到一些省市关于农村合作基金会所得税征管问题的请示，经向有关方面了解和研究，现明确如下：根据《国务院批... State Administration of Taxation, Circular of the State Administration of Taxation on the Collection and Administration of Income Taxes of the Rural Cooperative Foundation February 10, 1995 Guo Shui Han Fa (1995) No. 058 Local Taxation Authorities of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Centralized Designations: Recently, Foundations of income tax collection and management of the Foundation, to the parties concerned to understand and study, are hereby defined as follows: According to the "State Council approved ...