《财政部、国家税务总局、海关总署关于鼓励软件产业和集成电路产业发展有关税收政策问题的通知》(财税[2000]25号文件)第一条第(六)项和第二务第(二)项关于“投资额在3000万美元以上的外商投资企业报由国家税务总局批准;投资额在3000万美元以下的外商投资企业,经主管税务机关 Circular of the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs on Relevant Tax Policies on Encouraging the Development of the Software Industry and the Integrated Circuit Industry (Cai Shui [2000] No. 25 Document) Article 1 (6) and Article 2 B) The foreign-invested enterprises with an investment of over 30 million U.S. dollars should be reported to the State Administration of Taxation for approval. Foreign-funded enterprises with an investment of 30 million U.S. dollars or less shall be subject to the approval of the competent tax authorities