(94)财法字第3号国务院各部门、各直属机构,各省、自治区、直辖市、计划单列市人民政府、各省、自治区、直辖市、计划单列市财政厅(局)、税务局:现将《中华人民共和国企业所得税暂行条例实施细则》发给你们,望认真贯彻执行。附件:中华人民共和国企业所得税暂行条例实施细则财政部一九九四年二月四日 (94) Cai Fa Zi No.3 Departments under the State Council, all directly subordinate agencies, the people’s governments of all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, the departments of finance of the provinces, autonomous regions, municipalities directly under the Central Government, People’s Republic of China Enterprise Income Tax Provisional Regulations for the Implementation Rules "issued to you, hopefully implement it conscientiously. Attachment: Implementation Rules of the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax February 4, 1994