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财政部、国家税务总局关于外商投资企业执行软件和集成电路企业所得税政策有关审批程序的通知 Ministry of Finance and State Administration of Taxation Notice on the Procedures for the Examination and Approval of Foreign-capital Enterprises' Implementation of the Enterprise Income Tax Policies for Software and Integrated Circuit Enterprises

2006-05-12 17:14   我要纠错 | 打印 | 收藏 | | |

财税[2005]109号

颁布日期:20050701  实施日期:20050701  颁布单位:财政部、 国家税务总局

  Cai Shui [2005] No. 109

  The finance departments (bureaus), state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in the state plan, the Finance Bureau of Xinjiang Production and Construction Corps:

  With a view of implementing the Administrative License Law of the People's Republic of China, carrying out the spirits of administrative examination and approval system reform and improving the efficiency of taxation administration, the relevant procedures relating to foreign-capital enterprises' implementation of the provisions as specified in Article 1 (6) and Article 2 (2) of the Notice of the Ministry of Finance, State Administration of Taxation and General Administration of Customs about the Relevant Tax Policies for Encouraging the Development of Software and Integrated Circuit Industry (No. 25 [2000] of the Ministry of Finance) are hereby notified as follows:

  The implementation of the provisions in Article 1 (6) and Article (2) of Doc. 25 [2000] of the Ministry of Finance that “a foreign-capital enterprise with an investment above USD 30 million shall be reported to the State Administration of Taxation for approval; a foreign-capital enterprise with an investment less than USD 30 million shall be examined and approved by the competent tax organ” shall be stopped. When an enterprise files an income tax return, it may, by itself, determine the number of years for the depreciation or amortization of the software or productive equipment that accord with the provisions in Article 1 (6) and Article (2) of the Doc. No. 25 (2000) of the Ministry of Finance. However, once the number of years of depreciation or amortization is selected and determined, no change may be made arbitrarily.

  When the local competent tax organ conducts an annual income tax audit, it may require the enterprises to provide the relevant factual evidence or materials (including on-the-spot investigations), for which the provisions in Article 1 (6) and Article 2 (2) of Doc. No. 25 [2000] Ministry of Finance are applicable to these enterprises. Once it is determined upon audit that an enterprise doesn't conform to the provisions in Article 1 (6) and Article 2 (2) of Doc. No. 25 [2000] Ministry of Finance, the competent tax organ may handle the tax-related affairs in accordance with the relevant provisions in the Law of the People's Republic of China on the Administration of Tax Collection.

  Ministry of Finance

  State Administration of Taxation

  July 1, 2005

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