国税函[2001]289号
颁布日期：20010417 　实施日期：20010417 　颁布单位：国家税务总局

　　GuoShuiHan [2001] No.289

　　April 17, 2001

　　Sichuan State Taxation¹ Bureau:

　　Your Request for Instructions on the Proof of Disposal of Tax Issues in the Case of Chengdu EnWei (ChuanGuoShuiFa [2001] No.55) was received. Upon deliberation, the official reply is hereby given as follows:

　　Paragraph 2 of Article 4 of the Law of the People's Republic of China on Chinese-foreign Equity² Joint³ Ventures provides that "the proportion of the foreign party's investment in an equity joint venture shall be, in general, not less than 25 percent of its registered capital". Within the term of capital contribution stipulated⁴ in the relevant laws, regulations or the investment contracts, where foreign investor⁵ as taxpayer⁶ doesn't meet the requirement of this paragraph, and the taxpayer doesn't report his actual situation to the taxation authorities when going through the tax registration⁷ procedures in accordance with the Article 6 of the Implementing⁸ Rules of Law of the People's Republic of China on the Administration of Tax Collection, the taxation authorities are entitled to calculate and levy⁹ the tax fund according to the taxpayer's actual situation, in accordance with the Article 59 of the Implementing Rules of Law of the People's Republic of China on the Administration of Tax Collection" where the taxation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified¹⁰ and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".