国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知 Circular of the State Administration of Taxation on Questions Concerning the Handling of the Tax Already Levied Related to Stock in the Early Period after Change-over to the Collection of Value-added Tax and Consumption Tax on Enterprises with Foreign Investment
颁布日期：19940915 实施日期：19940915 颁布单位：国家税务总局
GuoShuiFa  No.205
The tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government， the tax bureaus of various municipalities separately listed on the State plan：
After studying the question concerning the handling of the already levied tax in stock in the early period related to enterprise with foreign investment， we hereby notify you of the following：
I. The already collected tax （hereinafter referred to as “already levied tax”） contained in the 1994 initial stock involved in the export products produced by enterprises with foreign investment cannot be deducted but rather should be included in and handled as the product cost.
When the products produced by an enterprise with foreign investment include both for internal sales and for export； the already levied tax on the export products shall be calculated separately； products that cannot be calculated separately or cannot be clearly divided， they shall be divided and determined in accordance with the proportion of sales volume between products for internal sales and products for export.
II. When the extra tax paid by an enterprise with foreign investment due to the change-over to the levy of value-added tax and consumption tax needs to be refunded， the amount of the extra tax payment should be deducted first from the already levied tax， after the already levied tax is all deducted， the extra tax payment shall be returned in accordance with the related stipulations of Circular of the State Administration of Taxation on Some Specific Questions Concerning the Extra Tax Paid by Enterprise with Foreign Investment After the Change-over to the Collection of Value-Added Tax and Consumption Tax （GuoShuiFa  No.115）。
III. After the switch-over to the collection of value-added tax and consumption tax， if an enterprise with foreign investment which had not paid extra tax， then before new regulations are published， the already levied tax on its initial stocks shall still be handled in accordance with the stipulations of the Supplementary Circular on the Question Concerning the Calculation and Handling of the Already Levied Tax on the Initial Stock in 1994 for Ordinary Payer of Value-Added Tax， a document of the Ministry of Finance and the State Administration of Taxation （CaiShuiZi  No.019）。
IV. The competent tax authorities at various levels should conduct conscientious examination and verification of the already levied tax on the initial stock of 1994 declared by an enterprise with foreign investment， and establish an examination and approval system. The already levied tax declared by the tax payer that has not been examined and verified by the competent tax authorities shall not be handled without exception. Those who practice fraud， expand or submit false report on already levied tax which result in paying no or less payable tax shall be disqualified for the deduction of already collected tax， and their case shall be dealt with in accordance with the stipulations concerning tax evasion as set in the Law of the People's Republic of China on Administration of Tax Collection.
V. The concrete operational methods shall be formulated in accordance with the above-mentioned principle by the state tax bureaus of various provinces， autonomous regions and municipalities directly under the Central Government and the state tax bureaus of various municipalities separately listed on the State plan， and reported to the State Administration of Taxation for the record.
上一篇： 国家税务总局关于外商投资企业兼营生产性和非生产性业务如何享受税收优惠问题的通知 Circular of the State Administration of Taxation on the Issue Concerning How Enterprises with Foreign Investment which Concurrently Engage in Productive and Non-productive Business Enjoy Preferential Tax Treatment