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Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies of Enterprises Income Taxes on the Purchase of Home-made Equipment by Foreign Funded Enterprises and Foreign Enterprises
[Expired]
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财政部、国家税务总局关于外商投资企业和外国企业购置国产设备有关企业所得税政策问题的通知
[失效]
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【法宝引证码】
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Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies of Enterprises Income Taxes on the Purchase of Home-made Equipment by Foreign Funded Enterprises and Foreign Enterprises
(No. 74 [2005] of the Ministry of Finance)
The departments (bureaus) of finance in all provinces, autonomous regions, municipalities directly under the Central Government and the cities under separate state planning, the state taxation bureaus, the local taxation bureaus and the bureau of finance in the Xinjiang Construction and Production Corps, the financial supervision commissioners' offices of the Ministry of Finance in all provinces, autonomous regions, municipalities directly under the Central Government and the cities under separate state planning:
For the relevant polices of the deduction or exemption of the enterprise income taxes for the purchase of home-made equipment by foreign-funded enterprises and foreign enterprises and the policies of the refund of enterprise income taxes for re-investment by the relevant profits, we hereby notify as follows after deliberation:
| | 财政部、国家税务总局关于外商投资企业和外国企业购置国产设备有关企业所得税政策问题的通知
（财税[2005]74号）
各省、自治区、直辖市和计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局，财政部驻各省、自治区、直辖市、计划单列市财政监察专员办事处：
对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和相关利润再投资退还企业所得税涉及的有关政策问题，经研究，现通知如下：
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I. According to the provisions of Article 9 of the Law of the People's Republic of China on the Income Taxes of Foreign Funded Enterprises and Foreign Enterprises, as for the deduction or exemption of the enterprise income taxes for the purchase of home-made equipment by foreign-funded enterprises and foreign enterprises, the tax amount as deducted or exempted shall be calculated according to the enterprise income taxes and the local income taxes as actually collected.
．．．．．． | | 一、根据《中华人民共和国外商投资企业和外国企业所得税法》第九条的规定，对外商投资企业和外国企业购买国产设备投资抵免的企业所得税，应按实际征收的企业所得税和地方所得税计算抵免税额。
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