各省、自治区、直辖市和计划单列市国家税务局、地方税务局：近接一些地方反映，对外国企业在我国境内没有设立机构、场所而从我国取得的利息、租金收入是否征收营业税问题不够明确。经研究，现通知如下：一、根据（中华人民共和国营业税暂行条例实施细则》第七尔及有关规定， Local tax bureaus and local tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: Some localities have recently reported that it is not clear enough whether the business tax is levied on interest income or rent income earned by foreign enterprises in China without establishment of an establishment or place. Upon research, it is hereby notified as follows: 1. According to Article 7 of the Detailed Rules for the Implementation of the Provisional Regulations of Business Tax of the People’s Republic of China and other relevant provisions,