为了扶持和发展国家福利事业，财政部、国家税务总局在《关于部分行业、企业继续执行企业所得税优惠政策的通知》（财税字[1997]38号）中规定，对社会福利有奖募捐的发厅收入在1996年、1997年免征企业所得税，该规定己执行到期。现就彩票发行机构缴纳企业所得税的问题明确如下 In order to support and develop the national welfare undertakings, the Ministry of Finance and the State Administration of Taxation stipulated in the Notice on Continuing the Implementation of Preferential Corporate Income Tax Policies in Some Industries and Enterprises (Cai Shui Zi [1997] No. 38) that the donations for social welfare prizes Office income in 1996, exempted from corporate income tax in 1997, the provision has been implemented due. The issue of paying corporate income tax on lottery issuers is as follows