国税发[1999]171号
(Issued by the State Administration of Taxation¹ on 20 September 1999 and effective as of 1 September 1999.)
颁布日期：19990920 　实施日期：19990901 　颁布单位：国家税务总局

　　PART ONE　GENERAL PROVISIONS

　　Article 1　These Procedures have been formulated² to encourage foreign investment enterprises to use domestically-manufactured equipment, clarify duties and operational procedures and standardize³ operation in accordance with the law.

　　Article 2　The State Tax Bureau of the place where the foreign investment enterprise is located shall, in accordance with regulations, be responsible for registration⁴ of the domestically-manufactured equipment, refunding⁶ tax, oversight⁷ and reconciliation⁸.

　　PART TWO　SCOPE OF AND CONDITIONS FOR TAX REFUND⁵ ELIGIBILITY⁹

　　Article 3　Foreign investment enterprises which have carried out tax registration, including Sino-foreign equity¹⁰ joint¹¹ ventures, Sino-foreign cooperative joint ventures and wholly foreign-owned enterprises shall be eligible¹² for the tax refund on domestically-manufactured equipment.

　　The capital contributed by the foreign party to a foreign investment enterprise must account for at least 25% of the capital already paid in by all the parties in the enterprise.

　　Article 4　The scope of the equipment on which tax refunds¹³ are available comprises equipment purchased domestically by those investment projects listed in the Foreign Investment Industrial Guidance Catalogue (encouraged category and restricted category B) and the Industries, Products and Technologies Currently Particularly Encouraged by the State for Development Catalogue which conform with the provisions of the State Council, the Adjustment of Tax Policies on Imported Equipment Circular (Guo Fa [1997] No.37).

　　Tax may also be refunded¹⁴ on some of the plastic, rubber and ceramic¹⁵ parts as well as petrochemical-project piping materials purchased together with the equipment and itemized in the purchase contract for the equipment, if purchased for projects which conform with the above provisions.

　　The tax refund preferential tax policy is not available on domestically purchased equipment which is listed in the State Council's Import Goods Not Exempted¹⁶ from Taxation for Foreign Investment Projects Catalogue and the Import Goods Not Exempted from Taxation for Domestic Investment Projects Catalogue.

　　Article 5　To be eligible for tax refunds, equipment must meet both of the following two conditions:

　　1. it must be domestically-manufactured equipment which has not been used and which is purchased with money, excluding the in-kind investment and intangible asset investment of the parties; and

　　2. it must be domestically-manufactured equipment which falls within the refund portion of the total investment amount verified by the tax authority and have been purchased after 1 September 1999.

　　"domestically-manufactured equipment" means equipment produced by enterprises in the People's Republic of China.

　　The verified refund portion of the total investment amount is calculated according to the following formula:

　　verified refund portion of the total investment amount = total amount of the monetary¹⁷ investments of the parties - total value of purchased equipment imported on a duty- and tax-free basis

　　PART THREE　REGISTRATION ADMINISTRATION

　　Article 6　In the course of performing each contract for the purchase of domestically-manufactured equipment and before making the first purchase of such equipment, each foreign investment enterprise which conforms with the scope of and conditions for the tax refund shall carry out registration and recordal procedures for the purchase of domestically-manufactured equipment with the tax authority in charge of tax refunds on the strength of its "Registration Booklet for Foreign Investment Enterprises Purchasing domestically-manufactured Equipment" ("Registration Booklet", printed by the State Tax Bureau of each province, autonomous¹⁸ region, municipality directly under the central government and municipality with an independent development plan) and the documents set forth¹⁹ below:

　　1. a photocopy²⁰ of the duplicate of the enterprise's legal person business licence;

　　2. a photocopy of the duplicate of the enterprise's tax registration certificate;

　　3. a photocopy of the duplicate of the registration certificate for tax refunds for exports;

　　4. photocopies²¹ of the enterprise's feasibility study, contract, articles of association and agreement;

　　5. a photocopy of the project approval from the Ministry²² of Foreign Trade and Economic Cooperation;

　　6. a list of the imported equipment;

　　7. a photocopy of the original documentation for the parties' investments in kind;

　　8. a photocopy of the contract for the supply of domestically-manufactured equipment; and

　　9. a capital verification report.

　　Article 7　After receiving the enterprise's application, the tax authority in charge of tax refunds shall accurately²³ fill in the Registration Booklet based on the enterprise's application particulars, affix²⁴ its official seal thereto and return it to the foreign investment enterprise.

　　Article 8　The tax authority in charge of tax refunds for exports shall build up accounts, record such relevant particulars as the foreign investment enterprise's total amount of investment, the description, quantity and price of the domestically-manufactured equipment it intends to purchase, etc. and input²⁵ the information into its computer.

　　Article 9　If for any reason the foreign investment enterprise is unable to perform the sales and purchase contract, it shall carry out de-registration procedure with the tax authority in charge of tax refunds on the strength of its original Registration Booklet. The tax authority shall cancel the corresponding account record.

　　PART FOUR　ADMINISTRATION OF SALE AND PURCHASE

　　Article 10　When a foreign investment enterprise purchases domestically-manufactured equipment, the supplier shall be permitted to issue a special VAT²⁶ receipt on the basis of a photocopy of the first page of the Registration Booklet presented by the purchaser and the supply contract.

　　Article 11　The tax authority in charge of taxing the supplier shall issue a tax payment letter (exclusively for export merchandise) in accordance with regulations, on the basis of a photocopy of the first page of the Registration Booklet, a photocopy of the supply contract and relevant materials submitted by the supplier and after verifying that the same are in order. The issue of the tax payment letter (exclusively for export merchandise) shall be carried out in accordance with the relevant currently effective regulations.

　　Article 12　When settling the amount for the domestically-manufactured equipment, the purchaser and supplier may settle in foreign exchange or Renminbi. If settlement is done in foreign exchange, it shall be carried out in accordance with the relevant regulations of the exchange control authority.

　　PART FIVE　TAX REFUNDS AND OVERSIGHT

　　Article 13　After purchasing domestically-manufactured equipment, the foreign investment enterprise shall complete a "Declaration Form for the Refund (Exemption) of Tax for Export Merchandise" for the domestically-manufactured equipment purchased under each contract, attach the following materials and then submit the same to its tax authority in charge of tax refunds to carry out the application procedure for tax refunds on domestically-manufactured equipment:

　　1. the special VAT receipt;

　　2. the tax payment letter (exclusively for export merchandise);

　　3. evidence of payment;

　　4. the Registration Booklet; and

　　5. a photocopy of the supply contract for the domestically-manufactured equipment.

　　Article 14　After completing the refund of tax for the domestically-manufactured equipment, the tax authority in charge of tax refunds shall retain the Registration Booklet for the record.

　　Article 15　The tax refund on the purchase of domestically-manufactured equipment shall be calculated in accordance with the following formula:

　　tax refund = amount indicated on the special VAT receipt X applicable VAT rate

　　Article 16　The domestically-manufactured equipment purchased by the foreign investment enterprise is subject to a five-year period of oversight by its tax authority in charge of tax refunds. If ownership of the equipment is transferred by such means as assignment or gift, or if the equipment is leased out or reinvested, during the oversight period, the tax authority in charge of tax refunds shall collect the tax it has already refunded in accordance with the following formula and deposit it into the state treasury²⁷:

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　depreciated²⁸ value of the equipment
　　Tax to be made on = amount indicated the special VAT receipt X ─────────────────
　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　original value of equipment

　　　　　　　　　　　　X applicable VAT rate

　　Depreciated value of the equipment = original value of the equipment - accumulated depreciation²⁹ taken

　　The original value of the equipment and the depreciation taken shall be calculated in accordance with the enterprise's accounting³⁰ data.

　　Article 17　A foreign investment enterprise shall not be eligible for tax refunds on purchases of domestically-manufactured equipment beyond the verified refund portion of the total investment amount. If such an excess refund has already been processed, the foreign investment enterprise's tax authority in charge of tax refunds shall be responsible for pursuing the payment of the refunded tax.

　　PART SIX　MISCELLANEOUS PROVISIONS

　　Article 18　During the annual clearance³¹ period for the refund of tax for exports, the tax authority in charge of tax refunds for exports shall examine the use of domestically-manufactured equipment purchased by foreign investment enterprises.

　　Article 19　Foreign investment enterprises which counterfeit³² or alter Registration Booklets or use other such means to fraudulently obtain tax refunds on domestically-manufactured equipment shall be punished in accordance with the relevant provisions of Article 40 of the PRC, Administration of Tax Collection Law and have their eligibility for tax refunds on the purchase of domestically-manufactured equipment revoked³³.

　　Article 20　These Procedures shall be implemented³⁴ as of 1 September 1999.

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