各省、自治区、直辖市和计划单列市国家税务局、地方税务局：根据中央关于军队、武警部队一律不再从事经商活动的决定，军队、武警部队与所办经营性企业已彻底脱钩，现将军队、武警部队企业撤销、移交中的有关税收问题通知如下：一、移交企业的有关税收问题（一）军队、武警企 The State Administration of Taxation and the Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: According to the Central Government’s decision not to engage in any business activities by the armed forces or the armed police forces any longer, the armed forces and the armed police forces have been completely decoupled from the operating enterprises they run. , Armed Police Corps withdrawal, transfer of tax issues related to the notice as follows: First, the transfer of business tax issues (a) the armed forces, armed police enterprises