国税函发[1995]138号
颁布日期：19950403 　实施日期：19950403 　颁布单位：国家税务总局

　　GuoShuiHanFa [1995] No.138

　　April 3， 1995

　　Recently， it is required whether the financial institutions such as the foreign-capital banks， branches of the foreign banks， Chinese-foreign joint¹ venture banks， financial companies with foreign capital and financial companies of Chinese-foreign joint venture （hereinafter referred to as foreign-capital financial institutions） which were set up outside the special economic zones approved by the State Council can enjoy the preferential taxation² treatment which is prescribed in the Law of Income Tax of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises （hereinafter referred to as the Taxation Law） and its Rules for the Implement³. After investigation⁴， now clarify as followed：

　　The other area approved by the State Council in Subparagraph 3rd of Paragraph 1 of Article 73 and Subparagraph 5th of Paragraph 1 of Article 75 in the Rules for the Implementation⁵ of the Taxation Law means the areas where the foreign-capital financial institutions are allowed to established approved by the State Council besides the special economic zones. According to that， those enterprises established in the stated areas that approved by the State Council can enjoy the preferential taxation treatment which is prescribed in Subparagraph 3rd of Paragraph 1 of Article 73 and Subparagraph 5th of Paragraph 1 of Article 75 in the Rules for the Implementation of the Tax Law.