各省、自治区、直辖市和计划单列市国家税务局：根据（中华人民共和国外商投资企业和外国企业所得税法）的有关规定，现就外商投资企业收取会员费等计征企业所得税的问题通知如下：一、外商投资举办俱乐部或类似会员制的外商投资企业，其对会员入会时一次性收取会员费、资格保 State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: According to the relevant provisions of the Income Tax Law of the People’s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises, the following issues concerning the collection of enterprise income tax on the membership fees charged by foreign-invested enterprises are as follows: , Foreign-invested clubs or similar membership system of foreign-invested enterprises, membership membership when they receive a one-time membership fee, eligibility