各省、自治区、直辖市和计划单列市国家税务局：关于生产性的外商投资企业在筹办期内取得的非生产性经营收入计征所得税问题，我局曾以《国家税务总局关于外商投资企业在筹办期内取得的收入计征所得税问题的通知》（国税发〔1995〕140号，以下简称通知）做出了规定，现就有关问 State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: Regarding the issue of income tax on non-productive operating incomes obtained by productive foreign-invested enterprises during the preparatory period, the Office of the State Administration of Taxation of the State Administration of Taxation Period income tax income tax ("Guoshui Fa [1995] No. 140, hereinafter referred to as the notice) made the provisions of the relevant questions