根据《中华人民共和同外商投资企业和外国企业所得税法》及其实施细则（以下简称税法、细则）的有关规定，现对外商投资企业兼营生产性和非生产性业务（以下简称兼营性外商投资企业）适用税收优惠问题，通知如下：一、外商投资企业的营业执照所限定的经营范围无生产性业务的， Pursuant to the relevant provisions of the “Provisional Regulations of the People’s Republic of China on Income Taxes on Foreign-Funded Enterprises and Foreign Enterprises” and its Implementing Rules (hereinafter referred to as the “Tax Laws and Regulations”), foreign-invested enterprises now engage in both productive and non-productive businesses Foreign-invested enterprises) applicable tax incentives, notify the following: First, the business license of foreign-invested enterprises limited business scope of non-productive business,