Reply of the State Administration of Taxation on How to Apply the Provisions on Deduction and Exemption of Enterprise Income Tax on Purchase of Home-made Equipment by Foreign-funded Enterprises Whose Total Investment Have not been Approved

Reply of the State Administration of Taxation on How to Apply the Provisions on Deduction and Exemption of Enterprise Income Tax on Purchase of Home-made Equipment by Foreign-funded Enterprises Whose Total Investment Have not been Approved [Expired]

国家税务总局关于对不核准投资总额的外商投资企业如何适用购买国产设备抵免企业所得税规定的批复 [失效]

【法宝引证码】

Issuing authority： Instrumentalities of the State Council,All Administrations,State Taxation Administration
Document Number： Letter No.496 [2004] of the State Administration of Taxation
Date issued： 04-13-2004
Effective date: 04-13-2004
Area of Law:Taxation,Taxation
Invalidated by：Announcement No. 2 [2011] of the State Administration of Taxation――List of Tax Regulatory Documents Repealed in Full or in Part (Issued on 01-04-2011 Effective on 01-04-2011)

Reply of the State Administration of Taxation on How to Apply the Provisions on Deduction and Exemption of Enterprise Income Tax on Purchase of Home-made Equipment by Foreign-funded Enterprises Whose Total Investment Have not been Approved		国家税务总局关于对不核准投资总额的外商投资企业如何适用购买国产设备抵免企业所得税规定的批复
(Letter No.496 [2004] of the State Administration of Taxation)		（国税函[2004]496号）
The administrations of state taxation and local taxation of Shanghai Municipality,		上海市国家税务局、上海市地方税务局：
We have given a reply to your Request for Instructions on Issues concerning Deduction and Exemption of Enterprise Income Tax on Purchase of Home-made Equipment by Shanghai Zhenhua Port Machinery Co., Ltd. (No.96 [2002] of the Administration of State Taxation of Shanghai Municipality) by the Reply of the State Administration of Taxation on Issues concerning the Deduction and Exemption of Enterprise Income Tax on Purchase of Home-made Equipment by Shanghai Zhenhua Port Machinery Co., Ltd. (Letter No. 1257 [2003] of the State Administration of Taxation) on November 21, 2003. For the convenience of execution, we hereby clarify as follows the issues put forward in your letter concerning how to determine the total investment of the foreign-funded enterprises whose total investment has not been approved when the provisions on deduction and exemption of enterprise income tax on their purchase of home-made equipment are applied: ．．．．．．		你局《关于上海振华港口机械股份有限公司购买国产设备抵免企业所得税问题的请示》（沪国税外〔2002〕96号），我局曾在2003年11月21日以《国家税务总局关于上海振华港口机械股份有限公司购买国产设备抵免企业所得税问题的批复》（国税函〔2003〕1257号）做了批复。为便于执行，现就来函提出的对不核准投资总额的外商投资企业在适用购买国产设备抵免企业所得税规定时如何确定投资总额问题，明确如下：．．．．．．
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