May 31, 2010
---------------------
Monday
>>>Welcome visitor, you're not logged in.
Login   Subscribe Now!
Home User Management About Us Chinese
  Bookmark   Download   Print
Search:  serch "Fabao" Window Font Size: Home PageHome PageHome Page
 
Notice of the Ministry of Finance and the State Administration of Taxation concerning the Issue of Tax Credit for Enterprise Income Tax for Domestic Equipment Purchased by Foreign-funded Enterprises [Expired]
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 [失效]
【法宝引证码】
 
  
  
Notice of the Ministry of Finance and the State Administration of Taxation concerning the Issue of Tax Credit for Enterprise Income Tax for Domestic Equipment Purchased by Foreign-funded Enterprises
(Document No. 49 [2000] of the Ministry of Finance and the State Administration of Taxation)
To the finance departments (bureaus), State Administration of Taxations and local taxation administrations of all the provinces, autonomous regions, municipalities directly under the Central Government and cities directly under State planning:
The Notice of the Ministry of Finance and the State Administration of Taxation concerning the Issue of Tax Credit for Enterprise Income Tax for Domestic Equipment Purchased by Foreign-funded Enterprises, is issued as follows to carry out the spirit of the relevant regulations stipulated by the Central Committee of the Communist Party of China and the State Council, enlarge the introduction of foreign investment, and encourage foreign-funded enterprises and foreign enterprises to use domestic equipments:
 

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
(财税字〔2000〕49号)


各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局:
为了贯彻中共中央、国务院有关规定的精神,扩大吸引外资,鼓励外商投资企业和外国企业使用国产设备,现就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通知如下。
1. With regard to the domestic equipment purchased within investment amount by the foreign-funded enterprises established within the territory boundaries of the PRC, if they fall under the Encouraged Category and Restricted B Category listed in the Directive Category of the Industries of Foreign-funded Enterprises stipulated in the Notice of the State Council concerning the Adjustment of Taxation Policies for Imported Equipments ( Document 37 (1997) ), 40 percent of the investment for the domestic equipment purchases shall be refundable from the increased part of their enterprise income taxes of the purchasing year over those of the year before.
......
   一、凡在我国境内设立的外商投资企业,在投资总额内购买的国产设备,对符合《国务院关于调整进口设备税收政策的通知》(国发〔1997〕37号)中规定的《外商投资产业指导目录》鼓励类、限制乙类的投资项目,除国发〔1997〕37号规定的《外商投资项目不予免税的进口商品目录》外,其购买国产设备投资的40%可从购置设备当年比前一年新增的企业所得税中抵免。注(注:根据《国家税务总局关于执行新〈外商投资产业指导目录〉有关税收问题的通知》(国税发〔2002〕63号)的规定,对2002年4月1日以后批准的投资项目,属于新《外商投资产业指导目录》中的鼓励类投资项目,也适用有关投资抵免的优惠规定。)
......



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


     
     
【法宝引证码】        北大法宝www.lawinfochina.com
Message: Please kindly comment on the present translation.
Confirmation Code:
Click image to reset code!
 
  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.
 
Home | Products and Services | FAQ | Disclaimer | Chinese | Site Map
©2012 Chinalawinfo Co., Ltd.    database@chinalawinfo.com  Tel: +86 (10) 8268-9699  京ICP证010230-8