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Interim Provisions on the Levying of Industrial and Commercial Consolidated Tax and Enterprise Income Tax on Foreign Contractors Undertaking Construction Projects and Providing Labor Services
(Issued by the Ministry of Finance on July 5, 1983)
Financial departments and tax Bureaus of various provinces,municipalities and autonomous regions, Tax Bureau of Chongqing city and branch offices of the Off-Shore Oil Tax bureau of Shanghai, Tianjin,Guangzhou and Zhanjiang:
In accordance with Articles 2 and 8 of Industrial and Commercial Consolidated Tax rule, and Article 1 of theIncome Tax Law of the People's Republic of China Concerning Foreign Enterprises and Article 2 of the rules for the implementation of the law,the following provisions are hereby formulated to govern on a temporary basis the levy of industrial and commercial consolidated tax and enterprise income tax on foreign firms, enterprises and other economic establishments (hereinafter referred to as "foreign firms") for their operations to contract for construction projects and provide labor services in China.
| | 财政部关于对外商承包工程作业和提供劳务服务征收工商统一税和企业所得税的暂行规定
(一九八三年七月五日财政部发布 [８３]财税字第１４９号)
根据工商统一税条例第二条、第八条的规定和外国企业所得税法第一条及其施行细则第二条规定，现对外国公司、企业和其它经济组织（以下简称外商）在中国境内承包工程作业和提供劳务服务征收工商统一税收和企业所得税问题，暂作如下规定。
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1. All income obtained by foreign firms from operations to contract for building, installation, assembly and exploration and other engineering projects or from providing labor services to related projects shall be subject to industrial and commercial consolidated tax and enterprise income tax according to relevant tax rules. But the following deductions shall be made in computing the taxable amount:
| | 一、外商在中国境内承包建筑、安装、装配、勘探等工程作业或对有关工程项目提供劳务所取得的业务收入，都应当依照税法规定征收工商统一税和企业所得税。对有下列情况的，准予扣除计算纳税：
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(1) The fees for subcontracting part of the projects or labor service to Chinese or other firms.
| | １．将承包工程作业或劳务服务的一部分转包给中国企业或其它外商的转承包价款；
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(2) The actual advanced payments for the machinery and equipment procured or manufactured outside China for the contracted projects.
| | ２．代为采购或在中国境外代为制造供应本工程所需用的机器设备， 实际垫付的价款；
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(3) The expenses for data analysis and processing outside China as provided in special contracts signed separately.
．．．．．． | | ３．按单独签订的专项合同规定，在中国境外进行的数据资料分析处理的价款。
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