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Total bureau of national tax Wu invests enterprise and foreign enterprise about
From;    Author:Stand originally
Total bureau of national tax Wu invests enterprise and foreign enterprise about the foreign trader original the announcement that after policy cancels a certain number of taxation privilege, handles about item

Code date: Duty delivers the state [2008]23 date issue date: 2008-03-05


Each province, municipality, municipality directly under the Central Government and plan sheet list city state revenue, guangdong, Hainan saves cess Wu bureau, bureau of Shenzhen city cess Wu: 

Basis " law of enterprise income tax of People's Republic of China " reach its to carry out byelaw, " taxation of People's Republic of China imposes administrative standard " reach its to carry out detailed rules and " the State Council transfers about implementing enterprise income tax the announcement of favourable policy " (the country sends 〔 2007 〕 39) concerned regulation, the duty Wu after policy cancels a certain number of taxation privilege that invest enterprise and foreign enterprise to be carried out formerly with respect to the foreign trader now handles a problem to inform as follows.

One, the processing of the policy of drawback of foreign investor reinvest that invests an enterprise about former foreign trader

The profit after tax that foreign investor obtains from foreign investment company is direct this company raises reinvest register capital, perhaps regard capital investment open as company of investment of other foreign trader, every is by 2007 finish reinvest item before, industrial and commercial management department completes change or register in the country those who register, can according to " company of investment of foreign trader of People's Republic of China and law of foreign enterprise income tax " reach its to concern a provision, give conduction reinvest drawback. Allocate profit to undertake reinvest beforehand with 2007 year before to be by 2007, do not give drawback.

2, the processing that the place riddance such as the interest that acquires from our country about foreign enterprise, royalty imposes enterprise income tax

Foreign enterprise is made over to our country have a technology only or offer loan to wait fetch gain, every the contract that afore-mentioned item place involve is 2007 the bottom is signed before, and accord with " company of investment of foreign trader of People's Republic of China and law of foreign enterprise income tax " set duty-free requirement, via the tax authority approval gives duty-free, can continue to give inside contract period of efficacy duty-free, but do not include delay, compensatory contract or distensible provision. Each director tax authority should do good contract to carry out dog government works, open pay taxes proof in time.

3, the processing that invests an enterprise to produce change in the condition after 2008 about enjoying the foreign trader of privilege of fixed derate duty

The foreign trader invests an enterprise according to " company of investment of foreign trader of People's Republic of China and law of foreign enterprise income tax " the regulation enjoys privilege of fixed derate duty, after 2008, the enterprise produces management business quality or manage period produce change, bring about its to be not accorded with " company of investment of foreign trader of People's Republic of China and law of foreign enterprise income tax " of rated condition, still answer according to " company of investment of foreign trader of People's Republic of China and law of foreign enterprise income tax " set filling pay its before this (include to transfer in privilege period inside) the tax payment of fixed derate tax that has enjoyed. Each director tax authority is opposite every year when this kind of enterprise undertakes collecting calculating clear capture, answer its to manage business content and the metabolic circumstance such as management deadline to undertake examine and verify.
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