现将财政部制定的《中华人民共和国集体企业所得税暂行条例施行细则》(以下简称《细则》)转发给你们。根据《细则》的精神,对我省集体企业所得税有关问题进一步明确如下,望一并遵照执行。一、新办集体企业开办初期,纳税确有困难的,可向当地税务机关提出申请,经批准后可从投产经营取得收入月份起免征所得税一 The “Detailed Rules for the Implementation of the Provisional Regulations of the People’s Republic of China on Collective Enterprise Income Tax” (hereinafter referred to as the “Detailed Rules”) formulated by the Ministry of Finance are hereby forwarded to you. According to the spirit of the “Detailed Rules”, the relevant issues concerning the income tax of collective enterprises in our province are further clarified as follows and hopefully implemented in accordance with them. I. If the newly-started collective enterprise starts its initial stage and the tax payment is indeed difficult, it may apply to the local tax authorities for exemption from income tax after the approval is made in the month starting from its operation and production