财政部、国家税务总局关于停止执行以交付产品方式支付本息和租赁费免征利息及租金预提所得税优惠政策的通知 Circular of the Ministry of Finance and the State Administration of Taxation on Stopping Carrying Out the Preferential Policy of Exempting the Income Tax of Interest and Rent Withdrew in Advance When the Enterprises Pay Principal and Interest and Rental Charge by Way of Handing over the Products
颁布日期：20010908 实施日期：20010901 颁布单位：财政部、 国家税务总局
CaiShui  No.162
From September 1,2001 on, the companies and enterprises of our country that are provided the equipments and technology by the foreign enterprises pay principal and interest and rental charge by means of returning the products for sale or handing over the products. The enterprises also offset principal and interest by the cost of the assembling line labor for the processing of the incoming materials. All the earnings from the interest and rent should be levied the business income tax following Article 19 of the Law of Income Tax of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises and the relevant provisions. The provisions of Subparagraph 5 of Article 2 and the third Paragraph of Article 3 in the Interim Provisions of the Ministry of Finance on Reducing and Exempting the Income Tax of Interest Obtained in China By the Foreign Businessmen [CaiShuiZi(83) No.348] are stopped carrying out.
上一篇： 中国人民银行、国家外汇管理局关于调整资本项下部分购汇管理措施的通知 Circular of the People's Bank of China and State Administration of Foreign Exchange on Adjusting Policies Concerning Foreign Exchange Purchase for Some Capital Account Transactions