国家税务总局关于外商投资企业来源于中国境外所得适用税率和计算税额扣除问题的通知 Circular of the State Administration of Taxation on the Questions Concerning the Applicable Tax Rate and Deduction of Calculated Tax Amount Related to Income of Enterprises with Foreign Investment from Outside China
颁布日期：19930714 实施日期：19930714 颁布单位：国家税务总局
GuoShuiFa  No.39
In accordance with the related stipulations of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises and its Rules for the Implementation （hereinafter referred to as the Tax Law and Rules）， we hereby clarify the question concerning the applicable tax rate related to the income gained by an enterprise with foreign investment from outside China and the question concerning calculation of deduction of the income tax already paid outside China：
I. In accordance with Article 71 of the Rules， the reduced tax rate as stipulated in the Tax Law is applicable only to the income gained by a enterprise with foreign investment from production and operation carried out in appropriate districts. Therefore， with regard to the income gained by a enterprise with foreign investment from outside China， enterprise income tax and 1ocal income tax shall be calculated and levied without exception in accordance with the stipulations of Article 5 of the Tax Law.
II. As regards the item which states “the total amount of payable tax calculated in accordance with the Tax Law on incomes gained from inside and outside China” as set in the formula for calculating the quota of overseas tax payment to be deducted as listed in Article 84 of the Rules， the total amount of income gained from inside and outside China shall be calculated in accordance with the enterprise income tax rate and local income tax rate as stipulated in Article 5 of the Tax Law.
III. This Circular shall enter into force as of the day of receipt of the document.
上一篇： 中华人民共和国归侨侨眷权益保护法实施办法 MEASURES FOR THE IMPLEMENTATION OF THE LAW OF THE PEOPLE'S REPUBLIC OF CHINA ON THE PROTECTION OF THE RIGHTS AND INTERESTS OF RETURNED OVERSEAS CHINESE AND THE FAMILY MEMBERS OF OVERSEAS CHINESE