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Notice of the State Administration of Taxation concerning the Proposed Management Methods for Tax Refund [Expired]
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 [失效]
【法宝引证码】
 
  
  
Notice of the State Administration of Taxation concerning the Proposed Management Methods for Tax Refund to Foreign-funded Enterprises for Their Domestic Equipment Purchases
September 20,1999
Document 171(1999) of the State Administration of Taxation
Recently, the State Council has decided to refund value added tax to foreign-funded enterprises for their domestic equipment purchases within their investment amount, if the equipments fall under the Tax-free Categories. Therefore, the State Administration of Taxation has formulated the Proposed Management Methods for Tax Refund to Foreign-funded Enterprises for Their Domestic Equipment Purchases, which is now issued to you and shall be abided by and carried out in real earnest.
The Proposed Management Methods for Tax Refund to Foreign-funded Enterprises for Their Domestic Equipment Purchases
 

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〔1999〕171号 1999年9月20日)


最近,国务院决定对外商投资企业在投资总额内采购国产设备,如该类设备属免税目录范围,可全额退还国产设备增值税。为此,总局制定了《外商投资企业采购国产设备退税管理试行办法》,现发给你们,请认真贯彻执行。
外商投资企业采购国产设备退税管理试行办法
Chapter 1 General Provisions
 

第一章 总则


Article 1 This Method is formulated to encourage foreign-funded enterprises to use domestic equipments, set down responsibilities and handling procedures, and regulate operation in accordance with laws and regulations.
   第一条 为鼓励外商投资企业使用国产设备,明确职责和操作程序,依法规范运作,特制定本办法。
Article 2 The State Administration of Taxations at the places where foreign-funded enterprises are located shall be responsible for the registration, tax refund, supervision, verification and cancellation of domestic equipments in accordance with regulations concerned.
   第二条 外商投资企业所在地国家税务局按规定负责国产设备的登记、退税、监管、核销工作。
Chapter 2 Scopes and Conditions for Tax Refund
 

第二章 享受退税的范围和条件


Article 3 The foreign-funded enterprises that can enjoy tax refund are those which have undergone taxation registrations, including Sino-foreign contractual joint ventures, Sino-foreign cooperative joint ventures and exclusively foreign-owned enterprises.
The investment of foreign investors of foreign-funded enterprises shall account for more than 25 percent of the total investment of all the investors of the enterprises.
   第三条 享受国产设备退税的外商投资企业,是指已经办理税务登记的外商投资企业,包括中外合资企业、中外合作企业、外商独资企业。
外商投资企业的外国投资者已投入的资本金必须达到企业投资各方已到位资本金的25%(含)以上。
Article 4 The equipments for tax refund are: those falling under the Encouraged Category and the Restricted B Category of the Directive Category of Foreign-funded Industries stipulated in the Notice of the State Council concerning the Adjustment of the Taxation Policies of Imported Equipments (Document 37(1997) of the State Council); as well as those purchased from domestic markets for the investment projects listed in the Catalogue of Key Industries, Products and Technologies Encouraged for Development by the State.
Part of the plastic, rubber, ceramic and porcelain accessories which are listed in the purchase contracts and bought together with the equipments for the projects which meet the above requirements, as well as the tube materials for petrochemical projects, shall also enjoy tax refund.
The equipments purchased from domestic markets and listed in the Category of the State Council for Imports without Tax Exemption for Foreign-Invested Projects and the Category of the State Council for Imports without Tax Exemption for Domestic-invested Projects, shall not enjoy tax refund.
   第四条 享受退税的设备范围:是指符合《国务院关于调整进口设备税收政策的通知》(国税发〔1997〕37号)中规定的《外商投资产业指导目录》(鼓励类和限制乙类),以及《当前国家重点鼓励发展的产业、产品和技术目录》的投资项目,在国内采购的设备。
对符合上述规定的项目,购货合同中列名的随设备购进的部分塑料件、橡胶件、陶瓷件及石化项目用的管材等,也可以退税。
对列入国务院《外商投资项目不予免税的进口商品目录》和《国内投资项目不予免税的进口商品目录》,在国内采购的设备,不能享受退税的税收优惠政策。
Article 5 The equipments subject to tax refund shall meet both of the following two conditions:
   第五条 享受退税的设备,必须同时具备以下两个条件:
(1) They must be unused domestic equipments purchased with currencies, excluding investment in kind and investment in intangible assets.
 (一)必须是以货币购进的未使用过的国产设备,不包括投资方的实物投资和无形资产投资;
(2) They must be purchased after September 1, 1999, with total amount within the tax refund investment total controlled by taxation administrations.
......
 (二)必须是在税务机关核定退税投资总额内且在1999年9月1日以后购进的国产设备;
国产设备是指中华人民共和国境内企业生产的设备。
核定退税投资总额,按以下公式计算:
......



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