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北京市国家税务局、地方税务局：现将中国民用航空总局（关于美国西北航空公司开通底特律——北京往返定期航班的通知）（民航运函［1996］293号）转发给你们。请根据中国和美国政府于1982年3月5日在北京签订的关于互免海运、空运企业运输收入税收的协定第一条的规定，对美国西
Beijing State Administration of Local Taxation and Local Taxation Bureau: Forwarding to you the Civil Aviation Administration of China (Notice on the Opening of Detroit-Beijing Round-trip Schedules by U.S. Northwest Airlines) (Civil Aviation No. [1996] No. 293). According to Article 1 of the agreement signed by China and the United States Government in Beijing on March 5, 1982 on the mutual exemption of revenue from shipping and air transport enterprises,