Circular on Revising the Scope of the Tax Refund Policy for the Purchase of Domestically-manufactured Equipment for Foreign-invested Projects
关于调整外商投资项目购买国产设备退税政策范围的通知
The scope of enterprises eligible for tax refunds on the purchase of domestically-manufactured equipment includes foreign-invested enterprises that are ordinary payers of value-added tax or engage in transport business or the development of ordinary housing.
享受国产设备退税的企业范围是指，作為增值税一般纳税人的外商投资企业、从事交通运输、开发普通住宅的外商投资企业以及从事海洋石油勘探开发生产的中外合作企业。外商投资项目的资格经项目审批后，不受鼓励类外投资项目的修订所影响。工程项目和合资油气田项目可获得特别待遇。
Issue: June 2006
CLP Reference: 3210/06.05.10
PRC Reference: 财税 [2006] 61号
Promulgated: 10 May 2006
Keywords (click to search):
[foreign investment favourable treatment]
[privilege measures]
[tax concession]
[local products]
[applicability]
(Issued by the Ministry of Finance and the State Administration of Taxation on May 10 2006.)
(财政部、国家税务总局会于二零零六年五月十日发布。)
Finance departments (bureaux) and offices of the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans and the Finance Bureau of the Xinjiang Production and Construction Corp:
各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局，新疆生产建设兵团财务局：
Since the implementation of the tax refund policy for the purchase of domestically-manufactured equipment for foreign-invested projects, certain related policies have changed. With a view to better implementing the tax refund policy for the purchase of domestically-manufactured equipment for foreign-invested projects, we hereby revise the specific scope of the tax refund policy for the purchase of domestically-manufactured equipment for foreign-invested projects as follows:
外商投资项目购买国产设备实行退税政策以来，一些相关政策发生了变化。为了更好地执行外商投资项目购买国产设备退税政策，现将有关外商投资项目购买国产设备退税政策的具体范围调整如下：
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