国家税务总局关于外商承包工程作业和提供劳务征税有关问题的通知 Circular of the State Administration of Taxation on the Taxation of Undertaking Contracted Project and Offering the Labor Service by the Foreign Enterprises
颁布日期：19951026 实施日期：19951026 颁布单位：国家税务总局
GuoShuiFa  No.197
October 26， 1995
The local tax bureaus of provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the State plan：
Now the relative issues how to levy the tax of income from the undertaking of contracted project and offering the labor services within the territory of China by the foreign enterprises should be clarified as follows：
I. The foreign enterprises that have signed the sales contract of machinery and equipment and simultaneously offer the labor services such as equipment installation， assembling， technology training， guide and supervision and etc. should pay the tax of income obtained from service charge according to the law of tax. if labor service charge is not listed in the sales contract or is fixed an unreasonable price， the taxation institutions should define the income of labor services by the foreign enterprises according to the actual conditions and calculate and levy the sales tax and income tax of enterprises in principle of no less than 5% of total cost of the contract.
II. The foreign enterprises， undertaking contracted project and offering the labor service within the territory of China， whose corporate income tax is imposed at the checked profit rate， should be checked the profit rate with reference to profit level of the same trade and imposed the corporate income tax at hereinabove checked profit rate in principle of not less than 10% income deducted of the cost of contract transfer and cost of the equipment and material purchase and manufacture on the commission basis. Subparagraphs 1，2 of Article 1 of the Interim Provisions of the Ministry of Finance on Levying the Consolidated Industrial and Commercial Tax and Enterprise Income Tax of the Foreign Enterprises Undertaking Contracted Project and Offering the Labor Service （CaiShuiZi  No.149） and Circular of the Ministry of Finance on Computing and Levying Tax on the Income of Contracted Project Partially Deducted of the Cost of the Equipment and Material Purchase and Manufactureon the Commission Basis by the Foreign Enterprises Undertaking Contracted Project and Offering the Labor Service （CaiShuiZi  No.134） should be followed.