IMPLEMENTATION MEASURES OF THE MINISTRY OF FINANCE FOR PUTTING INTO EFFECT THE PREFERENTIAL TERMS ON TAXATION PROVIDED IN THE "PROVISIONS OF THE STATE COUNCIL FOR THE ENCOURAGEMENT OF FOREIGN INVESTMENT"
(January 31,1987)
These Implementation Measures are specially formulated to put into effect the relevant preferential terms on taxation provided in the "Provisions of the State Council For The Encouragement of Foreign Investment" (hereinafter referred to as the "Provisions").
| | 财政部贯彻国务院《关于鼓励外商投资的规定》中税收优惠条款的实施办法
（一九八七年一月三十一日）
为了贯彻执行国务院《关于鼓励外商投资的规定》（以下简称《规定》）中有关的税收优惠条款，特制定本实施办法。
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(1) Article 7 of the Provisions: "When Foreign Investors In Export Enterprises and Technologically Advanced Enterprises remit abroad profits distributed to them by such enterprises, the amount remitted shall be exempt from income tax" shall mean that when Foreign Investors remit abroad the profits for the year 1986 and subsequent years distributed to them by the Export Enterprises and Technologically Advanced Enterprises operated with Chinese and foreign investment, the amount remitted shall be exempt from the ten (10%) percent income tax. As for the pre-distributed profit for the year 1986 remitted by the Foreign Investors prior to the date of promulgation of the Provisions, the amount of income tax paid on the amount remitted upon remittance shall be refunded. When a foreign co-venturer remits abroad the profits distributed to him for the years preceding 1986, the remitted amount shall be subject to income tax in accordance with the original stipulations.
| | 一、关于《规定》第七条“产品出口企业和先进技术企业的外国投资者，将其从企业分得的利润汇出境外时，免缴汇出额的所得税”，是指外国投资者从中外合资经营的产品出口企业和先进技术企业分得的一九八六年度及以后年度的利润汇出境外时，免征汇出额１０％的所得税；对其在《规定》发布之日前汇出的一九八六年度预分利润，汇出时已缴纳的汇出额的所得税税款，应给予退税。外国合营者将一九八六年以前年度分得的利润汇出境外时，其汇出额的所得税仍按原规定执行。
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(2) Article 8 of the Provisions: "After the expiration of the period of exemption and reduction of enterprise income tax in accordance with the stipulations of the State, an Export Enterprise whose output value of export products in a year reaches seventy (70%) percent or more of the output value of its products for that year may pay enterprise income tax at a reduced rate of fifty (50%) percent of that currently in effect" shall apply to Export Enterprises that have a period of exemption and reduction of enterprise income tax and Export enterprises that do not have a period of exempt and reduction of enterprise income tax pursuant to tax laws currently in effect and relevant stipulations.
．．．．．． | | 二、关于《规定》第八条“产品出口企业按照国家规定减免企业所得税期满后，凡当年企业出口产品产值达到当年企业产品产值７０％以上的，可以按照现行税率减半缴纳企业所得税”，适用于按照现行税法及有关规定，有减免企业所得税期限的产品出口企业和没有减免企业所得税期限的产品出口企业。
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