一、关于所得税问题地矿部所属的地勘单位的所得，在1994年底以前减半征收所得税的期限已到期。M1995年1月1日起，对地勘单位开展生产经营取得的所得，应按照《中华人民共和国企业所得税暂行条例》的规定，照章征收所得税。各地税务部门应认真做好地勘单位恢复征税的各项征管工 First, on the income tax issues Geological and Mineral Exploration Department of Geological Exploration unit income, by the end of 1994 halved the period of income tax expired. From January 1, 1995 onwards, the proceeds gained from the production and operation of a geological survey unit shall be subject to income tax in accordance with the Provisional Regulations on Enterprise Income Tax of the People’s Republic of China. Local tax departments should conscientiously do a good job of reconnaissance and tax collection of all the tax collectors