经省政府办公厅1995年1月5日批复同意,从1994年1月1日起,我省企业所得税计税工资标准按闽财税政[1994]042号“关于确定我省企业所得税计税工资扣除限额的请示”所提标准执行,即每人每月500元,个别特殊行业可以上浮20％,特殊行业具体名单由地、市地方税务局确定,并 On January 5, 1995, the General Office of the Provincial Government approved and approved that from January 1, 1994 onwards, the taxable income tax rate for our province shall be determined according to the regulations of Fujian Finance and Taxation Administration [1994] No. 042 on determining the taxable income of enterprises in our province Deducting the quota, "the proposed standard implementation, that is, 500 yuan per person per month, individual special industries can go up 20%, a specific list of specific industries by the local tax authorities to determine, and