颁布日期：19920429 　实施日期：19920429 　颁布单位：国家税务局

　　GuoShuiFa [1992] No.109

　　April 29， 1992

　　The tax bureaus of all provinces， autonomous¹ regions， municipalities directly under the Central Government and municipalities separately listed on the State plan：

　　According to Subparagraph 10 of Paragraph 1 of Article 72 of the Rules for the Implementation² of the Law of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises （hereafter as “the Rules for the Implementation”）， the ascertaining³ of the explanation of productive enterprises with foreign investment in other industries is as follows：

　　1. The enterprises with foreign investment that involve in the following business may be regarded as productive enterprises with foreign investment：

　　（1） Involving in designing of construction， installation， assembling projects or providing services for projects （including consulting services）；

　　Consulting services include reforming the project construction or the existing productive technique， improving the management of production and operation， technique choosing or providing technique assistance or technique instruction in promoting or increasing function， efficiency， quality of existing productive facilities or products；

　　（2） Involving in rearing， breeding （including aquatic⁴ products breeding）， planting （including flower planting）， feeding livestock⁵ and flocks， and animal like dogs， cats；

　　（3） Involving in scientific research and development of productive technology；

　　（4） Providing storage， transportation services for clients by self-owned conveyance⁶ or storing facilities.

　　2. Those who specialized⁷ in following business shall not be treated as productive enterprises with foreign investment：

　　（1） Involving in fitment， upholster in and out room or installation and adjustment of inner room facilities；

　　（2） Involving in business of making advertisement， business card， pictures or book issuing；

　　（3） Involving in food processing and making， mainly for sales in self-established restaurants or shops；

　　（4） Involving household appliances repairing or living apparatus⁸ repairing.

　　3. “The repairing service in productive facilities， precision instruments ” referred in Subparagraph 9 of Paragraph 1 of Article 72 of the Rules for the Implementation， doesn't include the repairing of vehicles， electric instruments， computer supervision⁹ system or common instruments， meters.