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国家税务总局关于外商投资企业和外国企业购买国产设备抵免企业所得税有关执行问题的批复 Official Reply of the State Administration of Taxation Concerning the Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign Enterprises Purchasing Domestic Equipment

2006-05-13 17:04   我要纠错 | 打印 | 收藏 | | |

国税函[2000]910号
颁布日期:20001114  实施日期:20001114  颁布单位:国家税务总局

  GuoShuiHan [2000] No.910

  November 20, 2000

  The state taxation bureau of Guangdong:

  The Request for a Instruction on Issues Concerning The Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign Enterprises Purchasing Domestic Equipment has been received. The reply for issues of the Implementation of the Measures for the Administration of the Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign Enterprises Purchasing Domestic Equipment (hereafter as the Measures for the Administration) promulgated by the State Administration of Taxation commission is as follows:

  1. According to the provisions of the Circular Concerning Issues of the Credit of Business Income Tax of Enterprises with Foreign Investment and Foreign Enterprises Purchasing Domestic Equipment (CaiShuiZi [2000] No.49) of the Ministry of Finance and the State Administration of Taxation, the domestic equipment that can credit the business income tax, in the decision on applicable scope of encouraged projects, are those of investment project of encouraging type, limiting B type in the Instructive Catalogue of Industries with Foreign Investment (not including the Non-exempted Import Goods Catalogue of Projects with Foreign Investment prescribed in GuoFa [1997] No.37) that is set out in the Circular of the State Council Concerning the Adjustment of Policies of Taxation on Import Equipment (GuoFa [1997] No.37). Where there are incorrect judgment or disagreement on whether the domestic facilities purchase by the enterprises are included in the scope of investment projects stated above, the affirmation may be made after the request for an opinion of the foreign trade and economic authorities of provincial level.

  2. As to issues concerning "copy of tax (special for export goods) payment certificate " that shall be provided where enterprises apply for crediting business income tax, according to Article 10 of the Measures for the Implementation, where enterprises apply for credit enterprise income tax, they shall provide tax (special for export goods) payment certificate. If the enterprises purchase the equipment from the non-manufacturing departments, or with the capitals not belonging to the amount of investment, or without tax (special for export goods) payment certificate, which may credit the business income tax according to the provisions, they may offer the purchasing invoice of the equipment instead of tax (special for export goods) payment certificate when transacting the credit of business income tax.

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