国税发[1997]8号
颁布日期：19970114 　实施日期：19970114 　颁布单位：国家税务总局

　　GuoShuiFa [1997] No.8

　　January 14， 1997

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

　　In order to in line with the system reform of the small and medium-sized enterprises and strengthen the collection administration of corporate² income tax of leasing enterprises， the taxation³ of domestic-funded leasing enterprises should be clarified as follows：

　　I. All or parts of enterprises are leased and operated by individual， other enterprises and institutions without changing the name of leasing enterprises and registration⁴ in industry and commerce of lesser⁵ enterprise. the lessee⁶ enterprises that run the business in name of lesser enterprises should be the tax-payers of corporate income tax and levied⁷ the income tax on all the earnings⁸ no matter how the business earnings are allotted⁹ between the lesser and lessee.

　　II. All or parts of enterprises leased and operated by individual， other enterprises and institutions， the lessee should register in the industrial and commercial departments again and engage in business in name of lessee. The corporate income tax should be levied on the earnings of the enterprises by the enterprises and units newly registered in the industrial and commercial departments as a taxpayer¹⁰.

　　III. All the enterprise is leased by another enterprise or unit and registered in the industrial and commercial departments again. The enterprise newly-registered should not establish new enterprise and not enjoy the policy of tax exemption¹¹ that the new enterprise does.