各州、市地方税务局,省局直属征收分局:现将《国家税务总局关于供电企业无偿接收农村电力资产有关企业所得税问题的通知》(国税函[2006]322号)转发给你们,请遵照执行。国家税务总局关于供电企业无偿接收农村电力资产有关企业所得税问题的通知各省、自治区、直辖市和计划单列市 State, City and Local Taxation Bureau and Provincial Directly Subsidiary Branches: We hereby forward to you the Circular of the State Administration of Taxation on the Enterprise Income Taxes on Rural Power Assets Received by the State Administration of Taxation (Guoshuihan [2006] No. 322) . Circular of the State Administration of Taxation on Relevant Enterprise Income Taxes on Rural Power Assets Received by Gratuitous Power Supply Enterprises Provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan