国税函[2001]104号
颁布日期：20010120 　实施日期：20010120 　颁布单位：国家税务总局

　　GuoShuiHan [2001] No.104

　　January 20, 2001

　　The Administration of State Taxation¹ of Xiamen City:

　　"The Report for Requesting Instructions on Exemption² of Value Added Tax relating to Repair and Replacement³ Business Accepted from Abroad by Newly Established Enterprises with Foreign Investment" (XiaGuoShui [2000] No.40), as submitted by your Administration has been received. According to your Report, enterprises with foreign investment established before January 1, 1994 are, in accordance with relevant provisions of the Circular of the State Administration of Taxation on Taxation of Goods Exported by Enterprises with Foreign Investment (GuoShuiFa [1999] No.189 ), exempted⁴ from value added tax on their incomes received from airplane repair and replacement business accepted from abroad, and given refund⁵ of value added tax already levied⁶ on spare parts and materials; there are, however, no definite provisions concerning taxation on similar business taken by enterprises with foreign investment that were established after January 1, 1994. In this regard, this Reply is hereby made after due consideration as follows:

　　In accordance with the provisions of Article 2 of the "Interim⁷ Regulations of the People's Republic of China on Value Added Tax, "and Article 16 of the State Administration on Taxation's" Measures for Tax Refund (Exemption) for Exported Goods" (GuoShuiFa [1994] No.031 ), enterprises with foreign investment established after January 1, 1994 shall be exempted from value added tax on their incomes from airplane repair and replacement business accepted from abroad and, according to the value added tax invoice⁸ and the applicable rate of refund, given refund of tax paid when purchasing in China spare parts and materials needed for the repairs. Please carry out these provisions completely.