各地区行署,各市、县、自治县人民政府,柳铁,区直各委、办、厅、局:为了支持我区外贸事业的发展,促进企业尽快消化历史超亏挂帐,实现良性循环,现就解决我区外贸企业1993年底以前亏损挂帐的有关问题通知如下:一,从1994年1月1日起,我区各级各类外贸企业应按照《中华人民共和国企业所得税暂行条例》及其实施细则规定的税率按时向所在地地方税务机关缴纳所得税。外贸企业所得税按现行企业隶属关系分别缴入自治区、地(市)县级金库。二、对外贸企业1993年底以前的亏损挂帐及各种潜亏,主要由企业自行弥补;超亏企业应制定切实有效的补亏方案,上报主管部门及主管财政机关备案。为帮助解决区直 Administrative offices in all regions, cities, counties and autonomous counties, people’s governments of all cities, counties, and autonomous regions: All committees, offices, offices and bureaus: In order to support the development of the foreign trade business in our region and promote the rapid digestion of historical excess profits and losses and the achievement of a virtuous circle On January 1, 1994, various types of foreign trade enterprises in our region should follow the “Interim Regulations of the People’s Republic of China on Enterprise Income Tax” and its The tax rates stipulated in the Implementation Rules pay income tax to the local tax authorities on time. Income tax on foreign trade shall be paid to the county-level treasury of the autonomous region, prefecture (city) according to the current affiliation of the enterprise. Second, foreign trade enterprises before the end of 1993 before the loss and all kinds of hidden losses, mainly by companies to make up for themselves; ultra-loss enterprises should develop effective and effective remedial measures, reported to the competent authorities and the competent financial organ for the record. To help solve the area straight