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财政部


关于对外国企业常驻代表机构降低核定利润率征税问题的通知(附英文)
财政部


经国务院批准，我部于一九八五年五月十五日公布了《对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定》，其中第四条规定：对常驻代表机构“应征收的企业所得税，除了能够提供准确的成本、费用凭证，正确计算应纳税所得额的以外，应按照《中华人民共和国外国
企业所得税法施行细则》第二十四条规定，核定利润率，暂以业务收入额的15％为应纳税的所得额，计算征收所得税。”为了进一步鼓励代表机构开展业务，照顾代表机构之间利润率水平高低不一的实际情况，经报请国务院批准，现决定对常驻代表机构的核定利润率由15％减按10％
执行。
本规定自一九八六年十月一日起执行。(附英文)

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRYOF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISEDAND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVEOFFICES OF FOREIGN ENTERPR
ISES

(September 29, 1986)

Important Notice: (注意事项)

英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from the "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)

REPLY OF THE STATE COUNCIL TO THE REPORT SUBMITTED BY THE MINISTRY
OF FINANCE REQUESTING THE INSTRUCTION ON THE REDUCTION OF THE APPRAISED
AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT REPRESENTATIVE
OFFICES OF FOREIGN ENTERPRISES
(September 29, 1986)
The State Council hereby approves the following amendment to the Interim
Provisions of the Ministry of Finance of the People's Republic of China
concerning the Imposition of Consolidated Industrial and Commercial Tax
and Enterprise Income Tax on the Resident Representative Offices of
Foreign Enterprises: The provisions in Article 4 which read, "tax shall
...... be calculated and determined on the basis of an appraised and
specified rate of profit, provisionally determined to be 15% of the amount
of business revenue", shall be amended as follows: "tax shall ...... be
calculated and determined on the basis of an appraised and specified rate
of profit, provisionally determined to be 10% of the amount of business
revenue". The aforesaid amendment shall be announced by your Ministry, and
the amendment shall become effective as of October 1, 1986.
Appendix:
CIRCULAR OF THE MINISTRY OF FINANCE CONCERNING THE REDUCTION OF THE
APPRAISED AND SPECIFIED RATE OF PROFIT FOR TAXATION ON THE RESIDENT
REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES
(October 6, 1986)
With the approval of the State Council, this Ministry promulgated, on May
15, 1985, Interim Provisions Concerning the Imposition of Consolidated
Industrial and Commercial Tax and Enterprise Income Tax on the Resident
Representative Offices of Foreign Enterprises, and Article 4 of these
Provisions stipulates "in respect of the assessment of enterprise income
tax, except for those cases in which accurate cost and expense vouchers
can be provided and where the correct amount of tax can be calculated, tax
shall, in accordance with the provisions of Article 24 of the Rules for
the Implementation of the Income Tax Law of the People's Republic of China
for Foreign Enterprises, be calculated and determined on the basis of an
appraised and specified rate of profit, provisionally determined to be 15%
of the amount of business revenue." In order to further encourage the
aforesaid representative offices to expand business operations, and in
consideration of the actual condition of the differences in profit rates
between the representative offices, it is decided, with the approval of
the State Council, to reduce, for the benefit of the resident
representative offices, the appraised and specified rate of profit from
15% to 10%.
This Provision shall become effective as of October 1, 1986.



1986年10月6日
海关总署


海关总署关于对限额以下外商投资企业免税进口物资宽限期予以延长的紧急通知
海关总署


广东分署，各直属海关：
最近，国务院办公厅国办函〔1997〕22号文规定：限额以下（即投资总额3000万美元以下）的外商投资企业免税宽限期延长至1997年12月31日。根据国务院规定，现就执行中的有关问题明确如下：
一、符合下列条件并经1997年年检合格的限额以下（包括依法批准增资的）外商投资企业免税宽限期可延长至1997年12月31日。
1．1995年9月30日前地方依法审批报外经贸部备案的外商投资企业；
2．1995年10月1日至1996年3月31日期间依照程序经外经贸部、国家计委、国家经贸委备案审核合格并经总署关税司转发各关清单内的外商投资企业；
3．外经贸部发放批准证书的外商投资企业。
二、1995年10月1日至1996年3月31日期间设立的外商投资企业凡不在总署关税司转发的备案审核合格清单内的一律不得延长宽限期。
三、延长免税宽限期的外商投资企业，按现行规定在其所在地主管海关办理免税手续，免税范围仍按《关于印发〈中华人民共和国海关对外商投资企业进出口货物监管和征免税办法〉的通知》（署监—〔1992〕1099号）执行。
四、上述延长宽限期至1997年12月31日（含当日）是指到货日期。各关签发的进出口货物征免税证明（三联单）有效日期应一律填写1997年12月31日。
五、凡符合延长宽限期条件的外商投资企业在文到之日前已按规定凭保函或缴纳保证金放行的免税范围内货物一律到主管海关办理免税手续后在进口地海关予以结案。已缴纳税款准予退还。
以上请遵照执行。



1997年4月10日