国税函[2002]197号

颁布日期：20020311 　实施日期：20020311 　颁布单位：国家税务总局

　　GuoShuiHan [2002] No.197

　　March 11， 2002

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

　　Recently， Letter Concerning Issues of Solving Value-added Tax Refund² of Enterprises with Foreign Investment Purchasing Domestic Equipments issued by the Ministry³ of Foreign Trade and Economic Cooperation （WaiJingMao ZiZongHan [2001] No.983 ） was received. It reflects that during the course of handling tax refund procedures， some enterprises with foreign investment can not register for handling tax refund because they can not provide the Copy of Project Approval Paper of the Ministry of Foreign Trade and Economic Cooperation. It is known that according to the relevant laws and regulations， local competent departments in charge of foreign trade and economy may examine and approve investment projects of enterprises with foreign investment except the circumstance that the Ministry of Foreign Trade and Economic Cooperation examines and approves directly. Whereas the circumstances stated above， in order to facilitate handling tax refund of purchasing equipments made in China of enterprises with foreign investment， the 5th Paragraph of Article 6 of Chapter 3 of the Circular of the State Administration of Taxation⁴ Concerning Printing and Distributing Measures for Trial Implementation⁶ of Management of Tax Refund of Enterprises with Foreign Investment Purchasing Domestic Equipments （GuoShuiFa [1997] No.171）， “Copy of Project Approval Paper of the Ministry of Foreign Trade and Economic Cooperation”， is amended⁷ to be “Copy of Project Approval Paper of the Ministry of Foreign Trade and Economic Cooperation or the Authorized⁸ Competent Departments thereof”， while other contents remain the same.

　　Please implement⁵ as stated above.