国家税务总局关于外商投资企业在筹办期内取得的收入计征所得税问题的通知 Circular of the State Administration of Taxation on the Taxation on Income Gained During Establishment of Enterprises with Foreign Investment
颁布日期：19950724 实施日期：19950724 颁布单位：国家税务总局
GuoShuiFa  No.140
July 24， 1995
The state tax bureaus of various provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the State plan：
This is to specify what to do with the income tax about the non-productive income gained by a manufacturing enterprise with foreign investment during its launching， which has been recently inquired about：
According to Article 4 of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises of the People's Republic of China （hereinafter referred to as the Tax Law）， the non-productive income gained by a manufacturing enterprise with foreign investment during its launching， with concerned cost， charges and loss detracted， should count as taxable income according to the tax rate stated in Articles 5 and 7 of the Tax Law. But the year may not be counted as the year of preferential treatment in tax reduction or exemption.