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Notice of the State Administration of Taxation and the National Development and Reform Commission on the Relevant Tax Refund Policies for Foreign-funded Projects that Purchase Home-made Equipment [Expired]
国家税务总局、国家发展和改革委员会关于外商投资项目采购国产设备退税有关政策的通知 [失效]
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Notice of the State Administration of Taxation and the National Development and Reform Commission on the Relevant Tax Refund Policies for Foreign-funded Projects that Purchase Home-made Equipment
(No.121 [2008] of the State Administration of Taxation)
The state taxation bureaus and development and reform commissions of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
To improve the tax refund policies for foreign-funded projects that purchase home-made equipment, we hereby notify you of the relevant issues as follows:
 

国家税务总局、国家发展和改革委员会关于外商投资项目采购国产设备退税有关政策的通知
(国税发[2008]121号)


各省、自治区、直辖市和计划单列市国家税务局,发展改革委:
为完善外商投资项目采购国产设备退税政策,现将有关问题明确如下:
I. For a foreign-funded project which has been approved by the relevant department (hereinafter referred to as the approved project) before July 1, 2006 and for which the tax refund formalities have not been handled according to the Notice of the State Administration of Taxation and the National Development and Reform Commission on Issuing the Administrative Measures for Refunding Tax to Foreign-funded Projects that Purchase Home-made Equipment (for Trial Implementation) (No.111 [2006] of the State Administration of Taxation) before this Notice is issued, the foreign-funded enterprise concerned may, before February 28, 2009, apply to the state taxation bureau of the province (autonomous region, municipality directly under the Central Government or city under separate state planning) at the locality of the enterprise, and handle the tax refund formalities according to the Notice of the State Administration of Taxation on Issuing the Administrative Measures for Refunding Tax to Foreign-funded Enterprises for Their Purchase of Home-made Equipment (for Trial Implementation) (No.171 [1999] of the State Administration of Taxation) upon approval. No application filed after February 28, 2009 will be accepted. The tax authorities shall immediately notify the relevant enterprises after receiving this Notice. Other approved projects for which the tax refund formalities have been handled according to the procedure described in Document No.111 [2006] of the State Administration of Taxation before this Notice is issued and the foreign-funded projects approved after July 1, 2006 shall be governed by Document No.111 [2006] of the State Administration of Taxation in terms of tax refund issues.
......
   一、 2006年7月1日前已经有关部门按照规定批准的外商投资项目(以下简称已批准项目),凡在本通知下发前尚未按《国家税务总局 国家发展和改革委员会关于印发〈外商投资项目采购国产设备退税管理试行办法〉的通知》(国税发〔2006〕111号)的规定办理退税的,外商投资企业可在2009年2月28日前向企业所在地省(自治区、直辖市和计划单列市)国家税务局提出申请,经批准可按《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)的规定办理退税(税务机关接到本通知后,应及时告知相关企业),逾期不再办理。本通知下发前已按国税发〔2006〕111号文件规定的程序办理退税的其他已批准项目和2006年7月1日后核准的外商投资项目,一律按国税发〔2006〕111号文件的规定办理退税。
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