|
|
|
Notice of the Ministry of Finance and the State Administration of Taxation on Stopping the Implementation of the Policy of Refunding Tax to Foreign-funded Enterprises for Their Purchase of Home-made Equipment
[Effective]
|
|
财政部、国家税务总局关于停止外商投资企业购买国产设备退税政策的通知
[现行有效]
|
|
【法宝引证码】
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| | |
Notice of the Ministry of Finance and the State Administration of Taxation on Stopping the Implementation of the Policy of Refunding Tax to Foreign-funded Enterprises for Their Purchase of Home-made Equipment
(No.176 [2008] of the Ministry of Finance)
The public finance departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; the Public Finance Bureau of Xinjiang Production and Construction Corps:
To cooperate in the nationwide VAT transformation reform and regulate the tax regime, upon the approval of the State Council, we decided to stop implementing the policy of refunding VAT to foreign-funded enterprises for their purchase of home-made equipment. We hereby notify you of the relevant issues as follows:
| | 财政部、国家税务总局关于停止外商投资企业购买国产设备退税政策的通知
（财税[2008]176号）
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、新疆生产建设兵团财务局：
为配合全国增值税转型改革，规范税制，经国务院批准，停止执行外商投资企业采购国产设备增值税退税政策。现将有关事项通知如下：
|
I. From January 1, 2009, the policy that foreign-funded enterprises that purchase home-made equipment within the total amount of investment may have all the VAT on the home-made equipment refunded shall not be implemented any more. The following documents and articles shall be abolished simultaneously:
| | 一、自2009年1月1日起，对外商投资企业在投资总额内采购国产设备可全额退还国产设备增值税的政策停止执行。下列文件及条款同时废止：
|
1. Notice of the State Administration of Taxation on Issuing the Administrative Measures for Refunding Tax to Foreign-funded Enterprises for Their Purchase of Home-made Equipment (for Trial Implementation) (No.171 [1997] of the State Administration of Taxation);
| | （一）《国家税务总局关于印发＜外商投资企业采购国产设备退税管理试行办法＞的通知》（国税发[1997]171号）；
|
2.Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on Several Specific Issues Concerning Refunding (Exempting) the Tax on Exported Goods (No.116 [2004] of the Ministry of Finance);
．．．．．． | | （二）《财政部国家税务总局关于出口货物退（免）税若干具体问题的通知》（财税[2004]116号）第一条；
．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | | | | | | |
|
|
|
|
|
|
|
Message: Please kindly comment on the present translation.
|
|
|
|
|
|
|
|
|
Translations are by lawinfochina.com, and we retain exclusive copyright over content
found on our website except for content we publish as authorized by respective copyright
owners or content that is publicly available from government sources.
Due to differences in language, legal systems, and culture, English translations
of Chinese law are for reference purposes only. Please use the official Chinese-language
versions as the final authority. lawinfochina.com and its staff will not be directly
or indirectly liable for use of materials found on this website.
We welcome your comments and suggestions, which assist us in continuing to improve
the quality of our materials.
|
|
| |
|
|