各省、自治区、直辖市和计划单列市国家税务局: 根据《国务院关于印发深化农村信用社改革试点方案的通知》(国发[2003]15号)的要求,从2003年度起,全国农村信用社(以下简称信用社)进行改革试点并在今后几年全面展开。为了贯彻落实国务院的有关决定,做好深化信用社改革工作,现对信用社改革中涉及的企业所得税问题明确如下: State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities specifically designated in the Plan: According to the requirements of the State Council’s Notice on Printing and Issuing the Pilot Program of Deepening Rural Credit Cooperatives Reform (Guo Fa [2003] No. 15), from 2003 onwards, the National RCCs Hereinafter referred to as credit cooperatives) pilot reform and in the next few years in full swing. In order to implement the relevant decisions of the State Council and do a good job of deepening the reform of credit cooperatives, the issue of corporate income tax involved in the reform of credit cooperatives is hereby formulated as follows: