国家税务总局关于外商投资企业追加投资享受企业所得税优惠政策有关问题的补充通知 Supplementary Circular of the State Administration of Taxation Concerning the Preferential Policy of Enterprise Income Tax for Enterprises with Foreign Investment with Additional Investment
颁布日期：20030328 实施日期：20030328 颁布单位：国家税务总局
GuoShuiHan  No.368
March 28， 2003
For the purpose of implementing the Circular of the State Administration of Taxation and Ministry of Finance Concerning the Preferential Policy of Enterprise Income Tax for Enterprise with Foreign Investment with Additional Investments （CaiShuiZi  No.56）， some related issues are hereby further specified：
I. About the scope of hortative items
According to the provisions of the Circular of the State Administration of Taxation on Implementation of New Guidance Catalogue for Foreign-invested Industries， the hortative items stipulated in the CaiShuiZi  No.56 refer to the foreign investment items with additional investments approved before April 1， 2002， which are regarded as the hortative items and Limited-type B listed in the Guidance Catalogue for Foreign-Invested Industries promulgated by the former State Development and Plan Commission and other relative departments in 1997. The foreign-invested items with additional investments that are approved after April 1， 2002 are regarded as the hortative items specified in the Guidance Catalogue for Foreign-invested Industries promulgated by the former National Development and Plan Commission and other relative departments in 2002.
II. About calculation of the incremental registered capitals after multiple additional investments
All the production items formed through multiple additional investments after initial investment of an enterprise with foreign ivestment， which have not enjoyed any preferential treatment of fixed-term abatement or exemption of taxes （except for the additional investments that have not formed production items） may be merged into one item for calculating the its new incremental registered capital. If this new incremental registered capital meets with the requirements specified in Article 1 of CaiShuiZi  No.56， it may enjoy preferential treatment of fixed-term abatement or exemption of taxes for the independent item after the merge.
III. About calculation of original registered capital
The “original registered capital” specified in CaiShuiZi  No.56 refers to the registered capital formed before the enterprise with foreign ivestment inputs additional investments on the new production items or on the merged items specified in Article 2 of this Circular.
IV. About calculation of preferential periods of abatement or exemption of taxes for the additional investments
For the production item formed from merging multiple additional investments of an enterprise with foreign ivestment， which enjoys a preferential treatment of fixed-term of tax abatement or exemption according to Article 2 of this Circular， the preferential period shall be calculated from the year in which the enterprise begins to obtains profits from the production item formed since the first additional investment. The enterprise shall begins to enjoy the residual preferential treatments in the preferential period of tax abatement or exemption from the year in which the additional investments reach the requirements specified in CaiShuiZi  No.56.
上一篇： 中国证券监督管理委员会关于取消第二批行政审批项目及改变部分行政审批项目管理方式的通告 Announcement of China Securities Regulatory Commission on Canceling the Second Group of Administrative Approval Items and on Changing the Management Methods of Some Administrative Approval Items