国家税务总局关于从事交通运输的外商投资企业界定问题的批复 Official Reply of the State Administration of Taxation to the Question Concerning the Delineation of Enterprises with Foreign Investment Engaging in Communications and Transportation
颁布日期：19940704 实施日期：19940704 颁布单位：国家税务总局
GuoShuiFa  No.383
July 4， 1994
Beijing Municipal Tax Bureau：
We have recently received your bureau's inquiry， asking the question as to whether or not enterprises with foreign investment engaged in the business of moving houses and transportation can enjoy the preferential taxation treatment as granted to productive enterprise with foreign investment. After study we hereby clarify the question as follows：
The communications and transportation services as stated in Subparagraph （8） of Paragraph 1 in Article 72 of the Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises include enterprises with foreign investment engaging in the business of moving houses and transportation， but exclude enterprises with foreign investment engaging in （express） delivery business of mail and articles.