文号：国发(1994)10号标题：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有关问题的通知(附英文)颁布日期：1994年2月22日实施日期：1994年1月1日终止日期：类别：对外贸易和技术合作颁布单位：中华人民共和国国务院内容：国 文号： 国发(1994)10号 标题： 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有关问题的通知(附英文) 颁布日期： 1994年2月22日 实施日期： 1994年1月1日 终止日期： 类别： 对外贸易和技术合作 颁布单位： 中华人民共和国国务院 内容： 国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税 收暂行条例有关问题的通知 全文 各省、自治区、直辖市人民政府，国务院各部委、各直属机构： 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： 一、关于外商投资企业和外国企业适用税种问题 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： (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》； (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》； (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》； (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》； (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》； (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》； (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》。 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。 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 (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。 (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。 (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。 (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。 (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。 (六)营业税的退税问题，由省、自治区、直辖市人民政府规定。 三、关于中外合作开采石油资源的税收问题 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。 中国海洋石油总公司海上自营油田比照上述规定执行。 本通知自1994年1月1日起施行。 CIRCULAR ON QUESTION RELATED TO PROVISIONAL REGULATIONS CONCERNINGTAXATIONS INCLUDING VALUE-ADDED TAX,CONSUMPTIONTAX ANDBUSINESSTAXAPPLICABLE TO ENTERPRISE WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES (State Council: 22 February 1994, Coded Guo Fa [1994] No. 10) Whole Doc. eoples GovernmentsofVariousProvinces,Autonomous Regionsand cipalities, VariousMinistriesandCommissions,and organizations ctly under the State Council: In line with the Decision on the ProvisionalRegulations Concerning tion Including Value-AddedTax,ConsumptionTaxand BusinessTax icable to enterprise with foreign investment and Foreign Enterprises einafter referred to as Decision) examined and approved bythe Fifth ion of the Standing Committee of the Eighth National Peoples Congress ), we hereby notify you of thefollowingquestionsrelated totax gories applicable to enterprise with foreigninvestmentand foreign rprises: I. Questions Concerning Tax Categories Applicable to Enterprise with ign Investment and Foreign Enterprises In accordance with the stipulations of the Decision, inaddition to Provisional Regulations On Value-Added Tax of the Peoples Republic of a, the Provisional Regulations onConsumptionTaxofthe Peoples blic of China, the Provisional RegulationsOnBusinessTax ofthe les Republic of China and the Income Tax Law of the Peoples Republic hina for Enterprise with Foreign InvestmentandForeign Enterprises h are applicable to enterprise withforeigninvestmentand foreign rprises, the following provisional regulations are also applicableto : (I) TheProvisionalRegulationOnLandValue-AddedTax ofthe les Republic of China published by the State Council on December 13, ; (II) The Provisional Regulations On ResourcesTaxofthe Peoples blic of China published by the State Council on December 25, 1993; (III) The Provisional RegulationsOnStampDutyofthe Peoples blic of China published by the State Council on August 6, 1988; (IV) The Provisional Regulations On Animal Slaughter Tax published by Government Administration Council of the CentralPeoples Government ecember 19, 1950; (V) The Provisional Regulations On Urban Real Estate Tax published by Government Administration Council of the CentralPeoples Government ugust 8, 1951; (VI) The Provisional Regulations On Vehicle and Shipping License Fees ished by the Government Administration Council of the Central Peoples rnment on September 13, 1951; (VII) The Provisional Regulations on Contract Taxpublishedby the rnment Administration Council of the CentralPeoples Governmenton l 3, 1950. During the tax system reform, theStateCouncilwill continueto se and formulate new interim regulations on taxation, enterprise with ign investment and foreign enterprises should appropriately implement stipulations according to relevant regulations. II. Questions Concerning the Handling ofIncreasedTax Burdenson rprise with Foreign Investment Following Changeover to the Collection alue-Added Tax, Consumption Tax and Business Tax (I) Enterprise with foreign investment set upwithapproval before mber 31, 1993, which have increased tax burdens due to changeoverto collection of value-added tax, consumption tax and businesstax, may selves file an application, following examination and approval bythe authorities, the extra tax paid as a result of increasedtax burdens be refunded within the approved period of operation, butthe longest limit should not exceed five years; enterprises without a time limit peration my file anapplication,followingapprovalfrom thetax orities, the above-mentioned extra tax paid may be refunded within the od no longer than five years. (II) Enterprise with foreign investment, which pay both value- added and consumption tax, will have the value-added tax and consumption tax ectively refunded for the part of taxes that exceed theoriginal tax en,inaccordancewiththeproportionsofvalue-added taxand umption paid. (III) Enterprise with foreign investmentwhichdirectly exportor rt throughexport-orientedenterprisestowhichthey selltheir ucts shall perform the procedures for lump-sum refunding in accordance the stipulations of the Provisional Regulations On Value-Added Tax of Peoples Republic of China and bytheirexportbillof entryand ence of tax payments. (IV) AN enterprise with foreigninvestmentwhichapplies fortax bursement because of increased tax burden may, inprinciple, perform procedures lump sum after year end; those who have more increased tax en may apply for reimbursement in advance on aquarterlybasis, the unt can be cleared after year end. (V) DepartmentsundertheStateAdministrationof Taxationare onsible for handling the matter of the reimbursement ofvalue- added and consumption tax, state treasury at all levels should make careful ination and verification to ensure that refunding is done according to cribedregulations.TheState Administration of Taxation is onsibleforseparatelylay down stipulations concerning the ulation of the amount of tax refunded, the application for refundof and the procedures for approval. (VI)Thepeoplesgovernmentsofvariousprovinces, autonomous ons andmunicipalitiesareresponsibletolaydown stipulations erning the reimbursement of business tax. Questions Concerning TaxationRelatedtoSino-Foreign Cooperative oitation of Oil Resources. Value-added tax shall be levied in kind at a 5 percentrateon the e oil and natural gas jointly exploited from the oil (gas)fields by a and foreign companies, and mining area use fees shall be charged in rdance with current stipulations, resource tax isnot collectedfor time being. While calculating and levyingvalue-addedtax, thetax nt of receipts will not be deducted, no tax will be refundedfor the rt of crude oil and natural gas. Theoffshoreself-managedoilfieldsoftheChina OffshoreOil orationshallimplementtheCircularin accordance with the e-mentioned stipulations. This Circular goes into effect from January 1, 1994.