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Notice on the Distribution of the Measures Concerning Business Income Tax Credit on the Investment of Foreign-funded Enterprises and Foreign Enterprises by Way of Purchasing Home Products
(No.90[2000] of the State Administration of Taxation , May 18,2000)
In order to implement the policy on the income tax credit on the investment of foreign-funded enterprises and foreign enterprises by way of purchasing home products and to enhance the regulation and examination in this regard, the State Administration of Taxation has formulated the following Measures Concerning Business income tax Credit on the Investment of Foreign-funded Enterprises and Foreign Enterprises by way of Purchasing Home Products in accordance with the Notice on Several Issues on the Industrial Income Tax Credit on the Investment of Foreign-funded Enterprises and Foreign Enterprises by Way of Purchasing Home Products jointly Promulgated by the Ministry of Finance and the State Administration of Taxation. You are requested to abide by the following measures and should there be any questions arising from practice, please inform the State Administration of Taxation.
Measures Concerning Business income tax Credit on the Investment of Foreign-funded Enterprises and Foreign Enterprises by Way of Purchasing Home Products
| | 国家税务总局关于印发《外商投资企业和外国企业购买国产设备投资抵免企业所得税管理办法》的通知
（国税发〔２０００〕９０号 ２０００年５月１８日）
为贯彻落实外商投资企业和外国企业购买国产设备投资抵免企业所得税的政策规定，规范和加强具体审核管理工作，根据财政部、国家税务总局《关于外商投资企业和外国企业购买国产设备投资抵免企业所得税有关问题的通知》的规定，国家税务总局制定了《外商投资企业和外国企业购买国产设备投资抵免企业所得税管理办法》，现印发给你们，请贯彻执行。执行中有何问题，请及时向总局反映。
外商投资企业和外国企业购买国产设备投资抵免企业所得税管理办法
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Article 1 In order to implement the policy on the business income tax credit on the investment of foreign-funded enterprises and Foreign enterprises by way of purchasing home products and to enhance the regulation and examination in this regard, these Measures have been formulated in accordance with the Income Tax law of the People's Republic of China on Foreign-funded Enterprises and Foreign Enterprises and the Rules for Implementation thereof as well as the Notice on Some Issues on the Industrial Income Tax Credit on the Investment of Foreign-funded Enterprises and Foreign Enterprises by Way of Purchasing Home Products (No. 49<2000> of the Ministry of Finance and the State Administration of Taxation, hereinafter referred to as the Notice).
| | 第一条 为贯彻执行外商投资企业和外国企业（以下简称企业）购买国产设备投资抵免企业所得税的政策规定，规范和加强审核管理工作，根据《中华人民共和国外商投资企业和外国企业所得税法》（以下简称税法）及其实施细则和财政部、国家税务总局《关于外商投资企业和外国企业购买国产设备抵免企业所得税有关问题的通知》（财税字〔２０００〕４９号，以下简称通知）等有关规定，制定本办法。
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Article 2 These Measures shall apply to enterprises that pay business income tax by way of collection upon verification.
| | 第二条 本办法适用按核实征收方式缴纳企业所得税的企业。
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Article 3 The term "equipment" in the Notice refers to machines,transportation vehicles, appliances and tools which fall within the scope stipulated in the Notice and which are maintained as fixed assets for production or business purposes (including testing and verification for production), with the exclusion of tools and appliances which are not maintained as fixed assets.
| | 第三条 通知所称设备是指符合通知规定范围、并作为固定资产管理的生产经营性（包括生产必需的测试、检验）机器、机械、运输工具、设备、器具、工具等。不包括未作为固定资产管理的工具、器具等。
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Article 4 The term "home products" in the Notice refers to domestically-made equipment which are not used before and which were purchased with currency after July 1, 1999, with the exclusion of equipment invested as part of the registered capital .
| | 第四条 通知所称国产设备必须是１９９９年７月１日以后、且以货币购进的未使用过的国产设备，不包括投资方作为注册资本投资的设备。
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Article 5 The term "investment made by way of purchasing home products"in the Notice refers to the invoice price plus tax for the purchase of equipment, excluding the VAT refunded in accordance with relative regulations and the expenses for the transportation, installment and testing of the equipment.
．．．．．． | | 第五条 通知所称国产设备投资是指购买设备发票价税合计价格，但不包括按有关规定退还的增值税税款以及设备运输、安装和调试等费用。
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