国家税务总局根据《中华人民共和国企业所得税暂行条例》及其实施细则的规定,现对外贸企业缴纳所得税问题明确如下: 一、从1994年1月1日起对原未实行利改税的所有外贸企业、工贸公司,均应照章征收企业所得税。 二、各类外贸企业(包括外贸公司和工 In accordance with the Provisional Regulations of Enterprise Income Tax of the People’s Republic of China and its Implementing Regulations, the State Administration of Taxation now clearly states the following issues concerning the payment of income tax on foreign trade enterprises: 1. Since January 1, 1994, all foreign trade Enterprises, industry and trade companies, should be subject to corporate income tax. Second, all types of foreign trade enterprises (including foreign trade companies and workers