国税函发[1994]383号
颁布日期：19940704 　实施日期：19940704 　颁布单位：国家税务总局

　　GuoShuiFa [1994] No.383

　　July 4， 1994

　　Beijing Municipal Tax Bureau：

　　We have recently received your bureau's inquiry¹， 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 taxation² 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 Implementation³ 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.