国家税务总局关于从事旅游观光缆车索道服务业务的外商投资企业不属于生产性企业的通知 Circular of the State Administration of Taxation Concerning the Issue that Enterprises with Foreign Investment Engaged in Cable Car Service for Tourism are not Productive Enterprises
颁布日期：20030328 实施日期：20030328 颁布单位：国家税务总局
GuoShuiFa  No.36
March 28， 2003
State taxation bureaus and local taxation bureaus of provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the state plan：
It is investigated that some localities regarded enterprises with foreign investment engaged in cable car service for tourism as productive enterprises and offered them corresponding preferential tax treatment. In order to implement tax law correctly， it is hereby clarified as follows：
According to the stipulation on productive enterprise scope in Article 72 of the Rules for the Implementation of Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises， Enterprises with foreign investment engaged in cable car service for tourism are not productive enterprises. Those enterprises， which have been offered corresponding preferential tax treatment as productive enterprises， should pay the reduced or remitted tax retroactively with 3 months after receiving the circular， but they needn't pay late fee.
下一篇： 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