财政部驻各省、自治区、直辖市及计划单列市财政监察专员办事处,各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局、分金库:为了便于各地贯彻执行《关于外商投资企业和外国企业所得税有关预算管理问题的通知》(财预字[1996]200号)(以下简称《通知》),现就做好外商投资企业和外国企业所得税入库级次确认工作有关问题通知如下: Autonomous regions, municipalities directly under the Central Government and municipalities directly under the Central Government and municipalities directly under the Central Government, as well as the financial supervision offices of all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, the State Administration of Taxation, the local taxation bureaus, and the branch treasury. In order to facilitate the implementation of the “ Circular on Budget Management Concerning Income Taxes on Foreign-invested Enterprises and Foreign Enterprises (Cai Yu Zi [1996] No. 200) (hereinafter referred to as the ”Circular"), we hereby confirm that the income tax collection level of foreign-invested enterprises and foreign enterprises is well established The relevant issues are as follows: