现将国家税务总局《关于加强证券交易所得企业所得税征收管理问题的通知》(国税发〔1995〕078号)转发给你们,并补充明确以下四点,请一并贯彻执行。 一、文中所指的机构系指国税管征的中央企、事业单位和社会团体。 二、金融保险企业和非银行金融机构购 We hereby forward to you the Circular of the State Administration of Taxation on the Issue of the Administration of the Collection and Administration of Enterprise Income Taxes on Stock Exchange Issues (Guo Shui Fa [1995] No. 078), and make it clear that the following four points are required to be implemented together. First, the institutions referred to in the text refer to the central enterprises, public institutions and social organizations in charge of tax administration. Second, financial and insurance companies and non-bank financial institutions purchase