广州市国家税务局：你局《关于菲利普斯石油国际亚洲公司申请合并申报缴纳企业所得税问题的请示》（穗国税［1995］319号）收悉。根据《中华人民共和国外商投资企业和外国企业所得税法实施细则》八十九条和（国家税务总局关于来华合作开采石油资源的外国石油公司有关纳税事项的 State Administration of Taxation of Guangzhou Municipality: You Bureau was informed on the request of Phillips Petroleum Asia Company for applying for the merger and filing of corporate income tax (Suiguo Shui [1995] No. 319). Pursuant to Article 89 of the Detailed Rules for the Implementation of the Income Tax Law of the People’s Republic of China on Foreign-Funded Enterprises and Foreign Enterprises and the Circular of the State Administration of Taxation on Issues Concerning the Tax Payation of Foreign Petroleum Companies Collaborating on Petroleum Resources Exploitation in China