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Home Living in China Chinese Law Circular of the State Administration of Taxation on How to Deal with Related Issues after Cancellati
Circular of the State Administration of Taxation on How to Deal with Related Issues after Cancellati
Chinese Law
国家税务总局关于外商投资企业和外国企业原有若干税收优惠政策取消后有关事项处理的
通知
Circular of the State Administration of Taxation on How to Deal with Related Issues after Cancellation of Several Previous Tax Preferential Policies on Foreign-invested Enterprises and Foreign Enterprises


国税发[2008]第23号
Guo Shui Fa [2008] No. 23


各省、自治区、直辖市和计划单列市国家税务局,广东、海南省地方税务局,深圳市地方税务局:
Offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, Local Taxation Bureau of Guangdong Province, Local Taxation Bureau of Hainan Province, and Shenzhen Local Taxation Bureau,


根据《中华人民共和国企业所得税法》及其实施条例、《中华人民共和国税收征收管理法》及其实施细则和《国务院关于实施企业所得税过渡优惠政策的通知》(国发[2007]39号)的有关规定,现就外商投资企业和外国企业原执行的若干税收优惠政策取消后的税务处理问题通知如下。
In accordance with the Enterprise Income Tax Law of the People's Republic of China, the Regulations on Implementing the Enterprise Income Tax Law of the People's Republic of China, the Law on the Administration of Tax Collection of the People's Republic of China, the Detailed Rules on Implementing the Law of the People's Republic of China on the Administration of Tax Collection as well as the Notice of the State Council on the Implementation of the Transitional Preferential Policies Concerning Enterprise Income Tax (Guo Fa [2007] No. 39), you are hereby notified of the tax treatments after the cancellation of several previous tax preferential policies on foreign-invested enterprises and foreign enterprises:

一、 关于原外商投资企业的外国投资者再投资退税政策的处理
1. About how to treat the former tax-refund policies in respect of re-investments of foreign investors of foreign-invested enterprises.

外国投资者从外商投资企业取得的税后利润直接再投资本企业增加注册资本,或者作为资本投资开办其他外商投资企业,凡在2007年底以前完成再投资事项,并在国家工商管理部门完成变更或注册登记的,可以按照《中华人民共和国外商投资企业和外国企业所得税法》及其有关规定,给予办理再投资退税。
In case a foreign investor directly re-invests the post-tax profit, which it obtains from its foreign-invested enterprise, into the said foreign-invested enterprise to increase its registered capital, or invests the post-tax profit as capital to set up another foreign-invested enterprise, if it has finished the re-investment before the end of 2007 and accomplished the modification or registration in the industry and commerce administrative departments of the State, it may handle the re-investment tax refund formalities under the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises and other related provisions.

对在2007年底以前用2007年度预分配利润进行再投资的,不给予退税。
No tax refund will be made for any re-investment, which was made with the to-be-distributed profit of the year 2007 before the end of 2007.

二、 关于外国企业从我国取得的利息、特许权使用费等所得免征企业所得税的处理
2. About how to treat foreign enterprises' enterprise-income-tax-exempt income from China such as interests and loyalties

外国企业向我国转让专有技术或提供贷款等取得所得,凡上述事项所涉及的合同是在2007年底以前签订,且符合《中华人民共和国外商投资企业和外国企业所得税法》规定免税条件,经税务机关批准给予免税的,在合同有效期内可继续给予免税,但不包括延期、补充合同或扩大的条款。
As regards the income that a foreign enterprise obtains from transfer of know-how or allowance of credit to China, if the related contract was signed before the end of 2007 and met the tax exemption conditions as provided for in the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, the foreign enterprise may be allowed to be exempted from the income tax upon approval of the taxation organ excluding the extension or supplementary contract or expansion clauses during the valid period of the contract.

各主管税务机关应做好合同执行跟踪管理工作,及时开具完税证明。
All competent taxation organs should do well in tracking and managing the performance of such contracts and should issue tax payment certificates in time.

三、 关于享受定期减免税优惠的外商投资企业在2008年后条件发生变化的处理
3. About how to treat the foreign-invested enterprises that enjoy a certain period of tax reduction or exemption preferential treatment with the conditions changed after 2008

外商投资企业按照《中华人民共和国外商投资企业和外国企业所得税法》规定享受定期减免税优惠,2008年后,企业生产经营业务性质或经营期发生变化,导致其不符合《中华人民共和国外商投资企业和外国企业所得税法》规定条件的,仍应依据《中华人民共和国外商投资企业和外国企业所得税法》规定补缴其此前(包括在优惠过渡期内)已经享受的定期减免税税款。
As regards a foreign-invested enterprise that enjoys such preferential treatment as tax reductions or exemptions for a specified period pursuant to the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, if its production and business operation nature or business period changes after 2008 and if, as a result, it no longer meets the conditions as provided for in the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, it should, subject to the Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises, still make up the tax reduced or exempted as of the change, which it has enjoyed during the specified period (including the transition preferential period) .

各主管税务机关在每年对这类企业进行汇算清缴时,应对其经营业务内容和经营期限等变化情况进行审核。
When a competent taxation organ settles the tax on such enterprise each year, it should check the changes of its business scope and business period, etc.

国家税务总局 二〇〇八年二月二十七日。
State Administration of Taxation Feb,27th,2008。

 

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