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Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Scope of Tax Refund Policies for the Purchase of Home-made Equipment for Foreign-funded Projects
[Expired]
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财政部、国家税务总局关于调整外商投资项目购买国产设备退税政策范围的通知
[失效]
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【法宝引证码】
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Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Scope of Tax Refund Policies for the Purchase of Home-made Equipment for Foreign-funded Projects
(No. 61 [2006] of the Ministry of Finance)
The departments (bureaus) of public finance and the bureaus of state taxation of all the provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, as well as the Finance Bureau of Sinkiang Production and Construction Corp.:
Since the tax refund policies for the purchase of home-made equipment for foreign-funded projects are implemented, some relevant policies have been changed. In order to better implement the tax refund policies for the purchase of home-made equipment for foreign-funded projects, we hereby adjust the specific scope of tax refund policies for the purchase of home-made equipment for foreign-funded projects as follows:
| | 财政部、国家税务总局关于调整外商投资项目购买国产设备退税政策范围的通知
（财税[2006]61号）
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局，新疆生产建设兵团财务局：
外商投资项目购买国产设备实行退税政策以来，一些相关政策发生了变化。为了更好地执行外商投资项目购买国产设备退税政策，现将有关外商投资项目购买国产设备退税政策的具体范围调整如下：
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I.The scope of enterprises that can enjoy the tax refund policies for the purchase of home-made equipment includes the VAT general taxpayer foreign-funded enterprises, the non-VAT general taxpayer foreign-funded enterprises that engage in the transportation and the development of ordinary dwelling houses as well as the Sino-foreign contractual joint ventures that engage in the marine petroleum exploration and exploitation. In particular, the foreign-funded enterprises include Sino-foreign equity joint ventures, Sino-foreign contractual joint ventures and foreign investment enterprises.
．．．．．． | | 一、享受国产设备退税的企业范围是指，被认定为增值税一般纳税人的外商投资企业和非增值税一般纳税人从事交通运输、开发普通住宅的外商投资企业以及从事海洋石油勘探开发生产的中外合作企业。外商投资企业包括中外合资企业、中外合作企业和外商投资企业。
外商投资企业以其分公司（分厂）的名义采购的自用国产设备，由该分公司（分厂）向所在地主管退税机关申请办理退税。对外合作开采海洋石油资源的中外合作油气田项目，由合作油气田的作业者、作业机构或作业分公司申请办理退税。按规定应实行扩大增值税抵扣范围的外商投资企业在投资总额内采购的国产设备不实行增值税退税政策。
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