circular of the state administration of taxation concerning several issues in the implementation of law of the peoples republic of china on income tax of enterprises with foreign investment and foreign enterprises
国家税务总局关于实施《中华人民共和国外商投资企业和外国企业所得税法》若干问题的通知
以上为机器翻译结果，长、整句建议使用 人工翻译 。