财政部、国家税务总局关于《外商投资企业和外国企业所得税法实施细则》第七十二条有关项目解释的通知 Circular of the Ministry of Finance and the State Administration of Taxation on Interpretation of Related Projects As Set in Article 72 of the Rules for Implementation of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises
颁布日期：19940729 实施日期：19940729 颁布单位：财政部、 国家税务总局
CaiShuiZi  No.51
July 29， 1994
All the departments （bureaus） of finance and the tax bureaus of provinces， autonomous regions， municipalitie directly under the Central Government and municipalities separately listed on the State plan， all the sub-bureaus of the Offshore Oil Tax Administration：
Tax bureaus from some provinces and cities recently reported that some stipulations set in Article 72 of the Rules for the Implementation of the Income Tax Law of the People's Republic of China on Enterprise with Foreign Investment and Foreign Enterprises （hereinafter referred to as Rules） are found to be not clearly delineated in the course of actual implementation. After studies， we hereby clarify the following related projects set in Article 72 of the Rules：
I. As stipulated in the Item 9 of Article 72 of the Rules， the scientific and technological development， general geological survey and industrial information consulting businesses which directly serve production refer to； the developed scientific and technological results which can directly constitute product manufacturing technology or directly constitute the management technology for product production process， the results of data from general geological survey which can be directly used in the development and utilization of various resources， as well as these technologies or the information and consultancy provided by the development and utilization of resources and the development of computer software； excluding service businesses such as accounting， auditing， law， asset evaluation， market information and intermediary provided for various enterprises， as well as computer software development not included in the technologies or the development and utilization of resources as specified above.
II. Enterprise with foreign investment which specialize in the sales business by purchasing commodities to carry out simple assembly， separate loading， packaging， cleaning， selecting and arranging and which do not change the forms， properties and components of the original commodities all belong to engaging in the commodity sales business and should not be designated as productive enterprise with foreign investment， For example： enterprises which engage in purchasing or importing complete sets of electrical appliances or equipment pieces and selling these products after simple assembly； enterprises which engage in purchasing various types of drinks and foodstuffs and sales business after loading， separate loading， and packaging of these products， including trades which specially provide loading， separate loading and packaging services.
The productive enterprise with foreign investment previously designated by local authorities which do not conform with the principle of this Circular shall make correction in accordance with the principle of this Circular. In the future， those who find it difficult to determine the nature of enterprises due to special circumstances shall all report the situation to the State Administration of Taxation which is responsible to give a written reply to various localities for unified implementation after making examination and approval.
Above is the notification， please carry out seriously.