第一篇：國(guó)家稅務(wù)總局關(guān)于外商投資企業(yè)從事“來(lái)料加工”、“進(jìn)料加工”及生產(chǎn)銷售國(guó)際中標(biāo)產(chǎn)品稅收問(wèn)題的通知(附英

國(guó)家稅務(wù)總局關(guān)于外商投資企業(yè)從事“來(lái)料加工”、“進(jìn)料加工”及生產(chǎn)銷售國(guó)際中標(biāo)產(chǎn)品稅收問(wèn)題的通知(附英文)【法規(guī)標(biāo)題】國(guó)家稅務(wù)總局關(guān)于外商投資企業(yè)從事“來(lái)料加工”、“進(jìn)料加工”及生產(chǎn)銷售國(guó)際中標(biāo)產(chǎn)品稅收問(wèn)題的通知(附英文)【頒布單位】國(guó)家稅務(wù)總局 【發(fā)文字號(hào)】

【頒布時(shí)間】1994-11-7 【失效時(shí)間】0:00:00 【法規(guī)來(lái)源】http://004km.cn/view.jsp?code=***341 【全文】

國(guó)家稅務(wù)總局

國(guó)家稅務(wù)總局關(guān)于外商投資企業(yè)從事“來(lái)料加工”、“進(jìn)料加工”及生產(chǎn)銷售國(guó)際中標(biāo)產(chǎn)品稅收問(wèn)題的通知(附英文)國(guó)家稅務(wù)總局

各省、自治區(qū)、直轄市國(guó)家稅務(wù)局，各計(jì)劃單列市國(guó)家稅務(wù)局，海洋石油稅務(wù)管理局各分局： 關(guān)于外商投資企業(yè)從事“來(lái)料加工”、“進(jìn)料加工”及生產(chǎn)銷售中標(biāo)產(chǎn)品的稅收問(wèn)題，經(jīng)研究，現(xiàn)通知如下：

一、外商投資企業(yè)以來(lái)料加工、進(jìn)料加工貿(mào)易方式進(jìn)口的貨物，免征進(jìn)口環(huán)節(jié)的增值稅、消費(fèi)稅。加工貨物出口后，免征加工或委托加工貨物及工繳費(fèi)的增值稅、消費(fèi)稅。

二、外商投資企業(yè)用進(jìn)口料件加工成品后不直接出口，而是轉(zhuǎn)讓給另一承接進(jìn)料加工的外商投資企業(yè)進(jìn)行再加工、裝配后出口的，可按國(guó)稅發(fā)〔1992〕146號(hào)《關(guān)于外商投資企業(yè)生產(chǎn)的產(chǎn)品再加工、裝配出口征免工商統(tǒng)一稅的通知》的精神辦理，免征生產(chǎn)環(huán)節(jié)的增值稅、消費(fèi)稅。

三、利用國(guó)際金融組織或國(guó)外政府貸款采取國(guó)際招標(biāo)方式由外商投資企業(yè)中標(biāo)生產(chǎn)銷售的機(jī)電產(chǎn)品、建筑材料，凡能夠準(zhǔn)確提供下列證明及資料的，免征生產(chǎn)環(huán)節(jié)的增值稅、消費(fèi)稅。對(duì)加工生產(chǎn)上述中標(biāo)產(chǎn)品所需的進(jìn)口料件，免征進(jìn)口環(huán)節(jié)的增值稅、消費(fèi)稅。

（一）由中國(guó)招標(biāo)公司或其他國(guó)內(nèi)招標(biāo)組織簽發(fā)的中標(biāo)證明（正本）；

（二）中標(biāo)人與中國(guó)招標(biāo)公司或其他招標(biāo)組織簽訂的供貨合同；

（三）中標(biāo)人按照標(biāo)書規(guī)定及供貨合同向用戶發(fā)貨所提供的發(fā)貨單；

（四）分包中標(biāo)項(xiàng)目的企業(yè)除提供上述單證資料外，還須提供與中標(biāo)人簽署的分包合同（協(xié)議）。CIRCULAR ON THE TAXATION QUESTION RELATED TO ENTERPRISE WITHFOREIGN INVESTMENT WHICH ENGAGE IN PROCESSING WITH SUPPLIED OR IMPORTEDMATERIALS AND IN THE PRODUCTION AND SALES OF INTERNATIONAL BID-WINNINGPRODUCTS

(State Administration of Taxation: 7 November 1994 Coded Guo ShuiFa [1994] No.239)

Whole Doc.To the state tax bureaus of various provinces, autonomous regions and municipalities, the state tax bureaus of various cities with independent planning and various sub-bureaus of the Offshore Oil Tax Administration: With regard to the taxation question related to enterprise with foreign investment which engage in processing with supplied or imported materials as well as in the production and sales of bid-winning products, after study, we hereby notify you of the following: I.The goods imported by enterprise with foreign investment by the method of processing with supplied or imported materials shall be exempt from value-added tax and consumption tax on imports.After the export of processed goods, the processed or entrusted processed goods or service charges shall be exempt from value-added tax and consumption tax.II.For a enterprise with foreign investment which does not directly export the finished products processed with imported materials and assembled with imported parts, but instead transfers the products to another enterprise with foreign investment undertaking the processing of imported materials for reprocessing and reassembling, which, after the process, exports the products, the matter can be handled in the spirit of the Circular of the State Administration of Taxation Concerning the Exemption of Consolidated Industrial and Commercial Tax on the Reprocessed and Reassembled Products Produced by a enterprise with foreign investment, a document Coded Guo Shui Fa [1992] No.146, value-added tax and consumption tax on production shall be exempt.III.the mechanical and electronic products and building materials produced and sold after winning the bid by a enterprise with foreign investment by using loans from internal financial institutions or foreign government and adopting the international bidding method are exempt from value-added tax and consumption tax on the link of production provided that the following certificates and materials can be provided accurately.The imported materials and parts needed in the processing and production of the above-mentioned bid-winning products are exempt from value-added tax and consumption tax on import.(1)The bid-winning certificate(original)signed and issued by the China Tendering Corp.or other domestic bidding organizations;(2)The goods supply contract signed between the bid-winner and the China Tendering Corp.or other bidding organizations;(3)The dispatch list provided by the bid-winner when delivering goods to the user in accordance with the stipulation of the tender and the goods supply contract;(4)Enterprises which subcontracts bid-winning projects shall be required to provide a subcontract(agreement)signed with the bid-winner, in addition to the above-mentioned documents and materials.1994年11月7日