国家税务总局关于从事能源、交通建设项目外商投资企业认定问题的批复 Official Reply of the State Administration of Taxation Concerning Ascertaining the Enterprises with Foreign Investment to Engage in Resources, Transportation Construction Projects
颁布日期：19930514 实施日期：19930514 颁布单位：国家税务总局
GuoShuiHanFa  No.713
May 14， 1993
Tax Bureau of Shanghai：
The document， HuShuiWai  No.58， of Request for Instructions Concerning Issues of the Scope of Ascertaining the Enterprises with Foreign Investment Engaging in Sources， Transportation Construction Projects Established in Pudong New District in the Subparagraph 3 of Article 75 of the Rules of the Tax Law， has been received.
“The enterprises with foreign investment that have been newly established and involved in resources projects such as airport， port， railway， highway， power station and transportation projects” referred in the Subparagraph 3 of Paragraph 1 of Article 75 of the Rules for the Implementation of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises， means the enterprises with foreign investment that directly invest on the construction of the forgoing projects， not including the enterprises involving in the project of building， installing of the forgoing. Thereby Shanghai Fairlong International Engineering Technology Co.， Ltd which is the contractor in the construction project of electronic power， electronics， communication， shall not enjoy tax preferential policy set out in the Subparagraph 3 of Paragraph 1 of Article 75 of the Rules for the Implementation of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises.