国税函发[1991]502号
颁布日期：19910409 　实施日期：19910409 　颁布单位：国家税务局

　　GuoShuiHanFa [1991] No.502

　　April 9， 1991

　　Hunan Tax Bureau：

　　The document Request for Instructions Concerning Investment Reclaim¹ in Advance by the Foreign Copartner of the Chinese-foreign Contractual Joint² Ventures During the Term of Cooperation coded XiangShuiHan [1991] No.99 on March 25， 1991 has been received. The Paragraph 2 of Article 22 of the Law of Chinese-foreign Contractual Joint Ventures stating that the investment reclaim by the foreign copartner of the contractual joint ventures before paying the income tax means that the foreign copartner can reclaim the investment by way of depreciation³ of fixed⁴ assets. The contractual joint ventures that the cooperation term is shorter than the term of depreciation of fixed assets stated in the taxation regulations and all the assets belong to the Chinese copartner after the cooperation term stipulated in the contract can apply the State Administration of Taxation by the contractual joint ventures for the approval that they reclaim the investment by the accelerating depreciation of the fixed assets