各省、自治区、直辖市和计划单列市国家税务局：根据财政部、国家税务总局（关于铁路运输多种经营国有企业继续免征企业所得税的通知）（财税字［1997I44号）的有关规定，铁路运输多种经营企业免征企业所得税期限到1997年12月31日已满，从1998年1月1日起恢复征税，现就有关问题 State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: According to the relevant provisions of the Ministry of Finance and the State Administration of Taxation on the continuous exemption of enterprise income tax on the state-owned enterprises under railway transportation (Cai Shui Zi [1997I44)], The period for the exemption of enterprise income tax for enterprises operating in various kinds of enterprises expires on December 31, 1997, and the tax collection will resume on January 1, 1998. Relevant issues