KYB CHINA国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等
Notice of the State Council on Issues Concerning the Application of Interim Regulations on Value-Added Tax, Consumption Tax, Business Tax, etc.
税收暂行条例有关问题的通知
by Foreign Investment Enterprises and Foreign Enterprises
(1994年2月22日 国发〔1994〕10号)
(February 22, 1994, Guo Fa [1994] No. 10)
各省、自治区、直辖市人民政府，国务院各部委、各直属机构：
To the people's governments of all provinces, autonomous regions, and municipalities directly under the Central Government, and all ministries and commissions of the State Council and institutions directly under the State Council:
根据第八届全国人民代表大会常务委员会第五次会议审议通过的《全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定》(以下简称《决定》)，现对外商投资企业和外国企业适用税种等有关问题通知如下：
In accordance with the "Decision of the Standing Committee of the National People's Congress on the Application of Interim Regulations on Value-Added Tax, Consumption Tax, Business Tax, etc. by Foreign Investment Enterprises and Foreign Enterprises" (hereinafter referred to as the "Decision") deliberated and adopted at the Fifth Session of the Standing Committee of the Eighth National People's Congress, the following notice is hereby given on issues concerning the application of tax categories by foreign investment enterprises and foreign enterprises:
一、关于外商投资企业和外国企业适用税种问题
I. Issues Concerning the Application of Tax Categories by Foreign Investment Enterprises and Foreign Enterprises
根据《决定》的规定，外商投资企业和外国企业除适用《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》、《中华人民共和国营业税暂行条例》和《中华人民共和国外商投资企业和外国企业所得税法》外，还应适用以下暂行条例：
According to the provisions of the Decision, in addition to applying the "Interim Regulations of the People's Republic of China on Value-Added Tax," the "Interim Regulations of the People's Republic of China on Consumption Tax," the "Interim Regulations of the People's Republic of China on Business Tax," and the "Income Tax Law of the People's Republic of China for Foreign Investment Enterprises and Foreign Enterprises," foreign investment enterprises and foreign enterprises shall also apply the following interim regulations:
(一)国务院1993年12月13日发布的《中华人民共和国土地增值税暂行条例》；
(1) The "Interim Regulations of the People's Republic of China on Land Appreciation Tax" promulgated by the State Council on December 13, 1993;
(二)国务院1993年12月25日发布的《中华人民共和国资源税暂行条例》；
(2) The "Interim Regulations of the People's Republic of China on Resource Tax" promulgated by the State Council on December 25, 1993;
(三)国务院1988年8月6日发布的《中华人民共和国印花税暂行条例》；
(3) The "Interim Regulations of the People's Republic of China on Stamp Tax" promulgated by the State Council on August 6, 1988;
(四)中央人民政府政务院1950年12月19日发布的《屠宰税暂行条例》；
(4) The "Interim Regulations on Slaughter Tax" promulgated by the Government Administration Council of the Central People's Government on December 19, 1950;
(五)中央人民政府政务院1951年8月8日发布的《城市房地产税暂行条例》；
(5) The "Interim Regulations on Urban Real Estate Tax" promulgated by the Government Administration Council of the Central People's Government on August 8, 1951;
(六)中央人民政府政务院1951年9月13日发布的《车船使用牌照税暂行条例》；
(6) The "Interim Regulations on Vehicle and Vessel License Plate Tax" promulgated by the Government Administration Council of the Central People's Government on September 13, 1951;
(七)中央人民政府政务院1950年4月3日发布的《契税暂行条例》。
(7) The "Interim Regulations on Deed Tax" promulgated by the Government Administration Council of the Central People's Government on April 3, 1950.
在税制改革中，国务院还将陆续修订和制定新的税收暂行条例，外商投资企业和外国企业应相应依照有关条例规定执行。
During the tax reform, the State Council will continue to revise and formulate new interim tax regulations, and foreign investment enterprises and foreign enterprises shall implement them accordingly in accordance with the relevant provisions.
二、关于外商投资企业改征增值税、消费税、营业税后增加的税负处理问题
II. Issues Concerning the Handling of Increased Tax Burden after Foreign Investment Enterprises Switch to Value-Added Tax, Consumption Tax, and Business Tax
(一)1993年12月31日前已批准设立的外商投资企业，由于改征增值税、消费税、营业税增加税负的，由企业提出申请，税务机关审核批准，在已批准的经营期限内，准予退还因税负增加而多缴纳的税款，但最长不得超过5年；没有经营期限的，经企业申请，税务机关批准，在最长不超过5年的期限内，退还上述多缴纳的税款。
(1) For foreign investment enterprises established before December 31, 1993, if the switch to value-added tax, consumption tax, and business tax results in an increased tax burden, the enterprise may apply, and upon examination and approval by the tax authorities, a refund of the additional tax paid due to the increased tax burden shall be granted within the approved business term, but not exceeding five years; for those without a business term, upon application by the enterprise and approval by the tax authorities, a refund of the aforementioned additional tax paid shall be granted within a period not exceeding five years.
(二)外商投资企业既缴纳增值税，又缴纳消费税的，所缴税款超过原税负的部分，按所缴增值税和消费税的比例，分别退还增值税和消费税。
(2) If a foreign investment enterprise pays both value-added tax and consumption tax, the portion of tax paid exceeding the original tax burden shall be refunded in proportion to the value-added tax and consumption tax paid, respectively.
(三)外商投资企业生产的产品直接出口或销售给出口企业出口的，按照《中华人民共和国增值税暂行条例》的规定，凭出口报关单和已纳税凭证，一次办理退税。
(3) For products directly exported by foreign investment enterprises or sold to export enterprises for export, in accordance with the provisions of the "Interim Regulations of the People's Republic of China on Value-Added Tax," a one-time tax refund shall be handled based on the export customs declaration form and the tax payment certificate.
(四)外商投资企业因税负增加而申请的退税，原则上在年终后一次办理；对税负增加较多的，可按季申请预退，年度终了后清算。
(4) The tax refund applied by foreign investment enterprises due to increased tax burden shall, in principle, be handled once after the end of the year; for those with a significant increase in tax burden, a provisional refund may be applied on a quarterly basis, with a settlement after the end of the year.
(五)增值税、消费税的退税事宜由国家税务局系统负责办理，各级国库要认真审核，严格把关。退税数额的计算、退税的申请及批准程序等，由国家税务总局另行制定。
(5) The tax refund matters for value-added tax and consumption tax shall be handled by the State Taxation Bureau system, and treasuries at all levels shall carefully examine and strictly control. The calculation of the refund amount, the application and approval procedures for the refund, etc., shall be separately formulated by the State Administration of Taxation.
(六)营业税的退税问题，由省、自治区、直辖市人民政府规定。
(6) The tax refund issues for business tax shall be stipulated by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government.
三、关于中外合作开采石油资源的税收问题
III. Issues Concerning Taxation on Sino-Foreign Cooperative Exploitation of Petroleum Resources
中外合作油(气)田开采的原油、天然气按实物征收增值税，征收率为5%，并按现行规定征收矿区使用费，暂不征收资源税。在计征增值税时，不抵扣进项税额。原油、天然气出口时不予退税。
Crude oil and natural gas extracted from Sino-foreign cooperative oil (gas) fields shall be subject to value-added tax in kind at a rate of 5%, and shall be subject to the current provisions onmining royalty (mining area usage fees), and temporarily not subject to resource tax. When calculating value-added tax, input tax shall not be deducted. Crude oil and natural gas shall not be refunded upon export.
中国海洋石油总公司海上自营油田比照上述规定执行。
The offshore self-operated oil fields of China National Offshore Oil Corporation shall implement the above provisions by analogy.
本通知自1994年1月1日起施行。
This notice shall come into effect as of January 1, 1994.