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Notice of the Ministry of Commerce about the Relevant Matters on Issuing Confirmation Letters on Domestic and Foreign-funded Projects Encouraged by the State for Foreign-funded Enterprises
[Effective]
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商务部关于办理外商投资企业《国家鼓励发展的内外资项目确认书》有关问题的通知
[现行有效]
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【法宝引证码】
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Notice of the Ministry of Commerce about the Relevant Matters on Issuing Confirmation Letters on Domestic and Foreign-funded Projects Encouraged by the State for Foreign-funded Enterprises
(No. 201 [2006] of the Ministry of Commerce April 29, 2006)
The competent departments of commerce of all provinces, autonomous regions, municipalities directly under the Central Government, and the cities under separate state planning, as well as Sinkiang Production and Construction Corps,
In view of the doubts the local commercial administrative departments in many local places concerning the issuance of confirmation letters on tax exemption as raised recently, we have given an explicit reply in the Reply of the Ministry of Commerce about the Relevant Matters on Issuing the Confirmation Letters on Tax Exemption for the Foreign-funded Enterprises in the Encouraged Category (Letter No. 41 [2006] of the Ministry of Commerce).
In order to further regulate the operational tax exemption procedures for the import equipment of the foreign-funded enterprises and clarify the specific requirements for issuing Confirmation Letters on Domestic and Foreign-funded Projects Encouraged by the State and the Certificates on the New Facilities, Technologies, Accessories and Spare Parts Imported and Upgraded by Foreign-funded Enterprises (hereinafter respectively referred to as the “Confirmation Letters” and “Import Certificates”) to the foreign-funded enterprises, we hereby circulate a notice on the relevant issues as follows according to the purposes of the Law on Chinese-foreign Equity Joint Ventures, the Law on Chinese-Foreign Contractual Joint Ventures, the Law on Foreign-funded Enterprises, the Notice of the State Council on the Adjustment of Taxation Policies for Import Equipment (No. 37 [1997] issued by the State Council) and the Notice on the Relevant Issues concerning the Implementation of the Notice of the State Council on the Adjustment of Taxation Policies for Import Equipment (No. 250 [1998] of the State Planning Commission), etc.:
| | 商务部关于办理外商投资企业《国家鼓励发展的内外资项目确认书》有关问题的通知
（商资发[2006]201号 2006年4月29日）
各省、自治区、直辖市及计划单列市及新疆生产建设兵团商务主管部门：
近日，针对许多地方商务主管部门有关免税确认书出具工作的疑问，我部已在《商务部关于办理鼓励类外商投资企业免税确认书有关问题的复函》（商资函[2006]41号）中明确予以回复。
为进一步规范外商投资企业进口设备免税的操作程序，明确外商投资企业《国家鼓励发展的内外资项目确认书》和《外商投资企业进口更新设备、技术及配备件证明》（以下分别简称"确认书"和"进口证明"）办理的具体要求，根据《中外合资经营企业法》、《中外合作经营企业法》、《外资企业法》、《国务院关于调整进口设备税收政策的通知》（国发[1997]37号，以下简称37号文）、《关于落实国务院调整进口设备税收政策有关问题的通知》（计规划[1998]250号）等有关文件精神，现就有关问题通知如下：
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I. General Principles
Since the State Council decided to issue Confirmation Letters for the foreign-funded projects in the encouraged category in 1998 and decided to issue Import Certificates for the qualified foreign-funded enterprises in 1999, the relevant departments under the State Council have promulgated a series of documents (see the Reply of the Ministry of Commerce about the Relevant Matters on Issuing Confirmation Letters on Tax Exemption to the Foreign-funded Enterprises in the Encouraged Category (Letter No.41[2006] of the Ministry of Commerce)), and have explicitly prescribed the departments, procedures, basis and specific operational measures in the issuance of Confirmation Letters and Import Certificates.
As a general rule, the Confirmation Letters for the foreign-funded projects in the encouraged category shall be separately issued by the competent departments for development and planning, economy and trade, and foreign trade and economic cooperation, in particular, the Confirmation Letters for the foreign-funded projects in the encouraged category above the limits shall be separately issued by the National Development and Reform Commission and the Ministry of Commerce, and those under the limits shall be issued by the relevant departments under the provincial people's government in light of the current division of duties and functions and the limits of authorities.
All the regions shall continue to abide by the aforesaid provisions and operational rules, and ensure the issuance of Confirmation Letters and Import Certificates and the operational rules for the import to be stably implemented.
| | 一、基本原则
1998年国务院决定对外商投资鼓励类项目出具"确认书"、1999年国务院决定对符合条件的外商投资企业出具"进口证明"以来，国务院有关部门已经下发了一系列文件（见《商务部关于办理鼓励类外商投资企业免税确认书有关问题的复函》（商资函[2006]41号）），对出具"确认书"和"进口证明"的部门、程序、依据及实施中的具体操作办法做出了明确规定。
原则上，鼓励类外商投资项目"确认书"分别由发展计划、经贸、外经贸部门出具，其中，限额以上鼓励类外商投资企业项目"确认书"由发展改革委、商务部分别出具，限额以下鼓励类外商投资企业项目"确认书"由省级人民政府相关部门依现行分工和权限办理。
各地应继续依照上述规定和操作办法，确保"确认书"和"进口证明"出具工作和进口操作规程稳定运行。
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II. Scope for the Ministry of Commerce to Issue Confirmation Letters and Import Certificates
| | 二、商务部门出具"确认书"和"进口证明"的范围
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i.the Confirmation Letters for the foreign-funded enterprises in the encouraged category as examined and approved by the Ministry of Commerce or local commercial (foreign trade and economic cooperation) administrative department once and for all according to the Law on Foreign-funded Enterprises and the detailed rules for the implementation thereof;
| | （一）根据《外资企业法》及其实施细则，由商务部或地方商务（外经贸）主管部门一次性审批的鼓励类外资企业的"确认书"；
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ii.the Confirmation Letters for the capital increases of the foreign-funded enterprises in the encouraged category as examined and approved by the commercial (foreign trade and economic cooperation) administrative department according to the Law on Chinese-foreign Equity Joint Ventures, the Law on Chinese-foreign Contractual Joint Ventures, the Law on Foreign-funded Enterprises, and the detailed rules for the implementation thereof, as well as other relevant provisions;
．．．．．． | | （二）根据《中外合资经营企业法》、《中外合作经营企业法》、《外资企业法》及其实施条例（细则）、其他相关规定，应由商务主管部门（外经贸）批准的鼓励类外商投资企业增资项目的"确认书"；
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