国家税务总局关于取消外商投资企业和外国企业所得税若干审批项目
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国税发[2003]127号

颁布日期:20031024  实施日期:20030101  颁布单位:国家税务总局

  [2003] No.127 of the State Administration of Taxation1

  October 24, 2003

  The administrations of state taxation and the administrations of local taxation of the provinces, autonomous2 regions, municipalities directly under the central government, and cities directly under state planning, and the entities3 under those administrations:

  The present Circular is hereby issued for the follow-up control of certain income tax treatment of enterprises with foreign investment and foreign enterprises (hereinafter referred to as “enterprise”) after the administrative4 examination and approval procedures for such treatment is lifted by the State Council in accordance with the Circular of the Leading Group Under the State Council for the Reform in the Administrative Examination and Approval System Concerning the Opinions on the Follow-up Work for the Items the Readjustment of Administrative Examination and Approval Procedures, and with a view of implementing5 of the Decision of the State Council on Lifting the Administrative Examination and Approval Procedures for the Second Batch6 of Items and Changing the Administrative Manners for A Batch of Items:

  1. The follow-up control of the standard for enterprises' itemizing the wages of and welfare funds for their workers and staff after the lifting of the examination and approval procedures for such standard

  The standard for the itemization of wages of and welfare fund for the workers and staff of an enterprise should, together with the documents applied7 for determining such standard and other relevant materials, be subject to the examination and approval of the local tax authorities according to Article 24 of the Rules for the Implementation8 of the Income Tax Law of People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as “Rules for the Implementation of the Income Tax Law”)。 After the lifting of such examination and approval procedures, when the enterprise submits its annual income tax returns it shall, concurrently9 submit the standard for itemized wages and welfare fund and the relevant materials such as application documents for determining such standard to the competent tax authorities for archival purposes. No further submission10 is required if there is no change in the standard of wages and welfare fund afterwards; If there is any change in the standard, the enterprise shall, when submitting its annual income tax returns, submit such change to the competent tax authorities for archival purposes.

  The local tax authorities shall carefully examine the documents submitted by enterprises regarding the wages of and welfare funds for the workers and staff of the enterprises. The standard for itemizing the welfare funds shall be in accordance with the standard specified11 in the Circular of the State Administration of Taxation Concerning the Tax Treatment of the Funds for Medical Insurance Other Than the Three Reserves as Retained by Enterprises with Foreign Investment and Foreign Enterprises for Their Employees.

  2. Follow-up control after the lifting of the approval procedures bad debt reserves

  An enterprise which is engaged in the credit and leasing business may, in the light of the actual conditions and subject to the prior approval of the local tax authorities, provide a bad debt reserve as not exceeding 3% of the amount of its year-end loan balance (not including inter-bank short-term loans) or the amount of its year-end accounts receivable and bills receivable, which may be deducted12 from the taxable income for the year in accordance with Article 25 of the Rules for the Implementation of the Income Tax Law. The enterprises engaged in the business mentioned above may provide bad debt reserves in the light with the relevant provisions after the above-mentioned approval procedure is lifted. Local tax authorities shall examine the annual income tax returns, and the items of “loan balances”, “accounts receivable” and “bills receivable” in the accounting13 statements submitted by the enterprises engaged in the above-mentioned business, and confirm the bad debt reserves. Enterprises that are engaged in any business other than credit and leasing are generally not permitted to provide bad debt reserves, unless they have a relatively14 large balance of accounts receivable and there is a need to provide bad debt reserve, such provision shall still be handled according to Article 9 of the Circular of the State Administration of Taxation Concerning Certain Tax Treatment in the Implementation of the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises.

  3. Follow-up control of accelerated depreciations of fixed16 assets of Chinese-foreign contractual joint17 ventures after the lifting of the examination and approval procedure for such depreciations

  In the light with Item (3) of the second paragraph of Article 40 of the Rules for the Implementation of the Income Tax Law, a Chinese-foreign contractual joint venture may make provisions for depreciation15 based on its duration of operation if the duration is shorter than the depreciable life specified in Article 35 of the Rules for the Implementation of the Income Tax Law and the fixed assets are to be owned by the Chinese party after the duration of operation of the Chinese-foreign contractual joint venture. After the lifting of the examination and approval procedures for the above-mentioned accelerated depreciation, a Chinese-foreign contractual joint venture may make provisions for depreciation of its fixed assets on the basis of its duration of operation or the remaining duration of operation if the duration is shorter than the depreciable life specified in Article 35 of the Rules for the Implementation of the Income Tax Law and the fixed assets are to be owned by the Chinese party after the duration of operation of the Chinese-foreign contractual joint venture. The enterprise shall submit such information to the competent tax authorities for archival purposes as purchasing price, time of purchase, purpose of use and provisions for depreciation of the above-mentioned fixed assets.

  4. Follow-up control of the retaining of lower or no scrap18 value of fixed assets after the lifting of the examination and approval procedures for such treatment

  In the light with Article 33 of the Rules for the Implementation of the Income Tax Law, in calculating the depreciation of fixed assets of an enterprise, a scrap value of the fixed assets should be evaluated and deducted from the cost price of the fixed assets. The scrap value should not be lower than 10% of the cost price; any treatment as retaining lower or no scrap value should be subject to the approval of the local tax authorities. After the lifting of the above-mentioned examination and approval procedure, the scrap value of the fixed assets newly purchased and put into operation by an enterprise shall be temporarily determined19 as 10% of the cost price for the purpose of depreciation. The enterprise may retain no scrap value if it is predictable that any fixed asset of an enterprise cannot be sold off or have no value of selling-off after its service life.

  5. Follow-up control of reduction of income taxes payable20 by export-oriented enterprises after the lifting of the examination and approval procedures for such reduction

  In the light with Article 75 (7) of the Rules for the Implementation of the Income Tax Law, after the period of reduction or remission of its income tax under the tax law has expired, if the export-oriented enterprise has exported its products up to 70% of its total value of products for the year, this enterprise with foreign investment may further enjoy a reduction of income tax by 50%. The enterprise shall submit a certification issued by the competent authorities to the local tax authorities for examination and approval. After the lifting of the above-mentioned examination and approval procedures, the enterprises entitled to the above-mentioned preferential treatment shall concurrently submit the following certifications when submitting their annual income tax returns:

  (1) A valid21 certificate issued by the competent authorities which certifies22 that the enterprise is an export-oriented enterprise for the year; and

  (2) A certification issued by the relevant authorities which prove that the enterprise has exported its products up to 70% of its total value of products for the year.

  The competent tax authorities shall strictly23 examine the total value of products and the export value of the enterprise, cooperate with other departments involved, establish a system for information communication strengthen coordination24 and agree on a uniform standard.

  6. Follow-up control of proceeds from the investment of non-monetary assets of enterprises with foreign investment after the lifting of the examination and approval procedure for such incomes

  In the light with Article 2 of the Circular of the Ministry25 of Finance and the State Administration of Taxation Concerning Certain Problems of Taxation Relating to the Business of Investment by Enterprises with Foreign Investment, in the case that any enterprise with foreign investment makes investment by physical goods, intangible assets or other non-monetary assets to any other enterprise, the balance between the price of the assets as evaluated for the investment and the original net book value of the assets shall be treated as proceeds from a transfer of property and be included in the period taxable income. If the amount of the net proceeds is relatively large and it is difficult for the enterprise to pay tax on such proceeds in the current period, the enterprise may, subject to approval of the local tax authorities, carry forward the proceeds in equal installments26 to the taxable incomes over a maximum period of five years. After the lifting of the examination and approval procedures mentioned above, if the amount of the net proceeds as mentioned above is relatively large, the enterprise may, at its own discretion27, decide to carry forward the proceeds in equal installments to the taxable incomes over a maximum period of five years, and the amount of the proceeds and the carry-forward thereof shall be stated by the enterprise in its relevant annual income tax returns. Once the period for carrying forward the proceeds is decided28 by the enterprise, no change may be made.

  7. Follow-up control of the deduction29 of expenses for technological30 development from the taxable incomes of enterprises with foreign investment after the lifting of the examination and approval procedures for such deduction

  In the light with the Circular of the State Administration of Taxation Concerning the Deduction of Expenses for Technological Development from Taxable Incomes of Enterprises with Foreign Investment (No. [1999] 173 of the State Administration of Taxation), in the case that the annual expenses for technological development of an enterprise with foreign investment increase at least by 10% as compared to those of the last year, a further deduction of 50% of such expenses may, after being examined and approved by the tax authorities, be made from the taxable income of the enterprise for the current year. After the lifting of the examination and approval procedures mentioned above, enterprises entitled to the above-mentioned preferential policy shall concurrently submit the following materials when submitting their annual income tax returns:

  (1) The technological development plans and budget program prepared for the year by the enterprise with foreign investment;

  (2) Information about the technological research staff of the enterprise with foreign investment;

  (3) The technological development expenses of the enterprise with foreign investment;

  (4) The technological development expenses incurred31 in the last year to the enterprise with foreign investment; and

  (5) Other documents which may be required by the taxation authorities.

  The competent tax authorities shall strictly examine the documents mentioned above in the light with the document No. [1999] 173 of the State Administration of Taxation and the supplementary32 provisions thereof. No deduction of expenses for technological development may be made from the taxable income unless complying with the relevant provisions and with the above-mentioned documents submitted.

  8. Follow-up control of the carry-forward in equal installments of a large amount of non-monetary assets received by an enterprise as donation to the taxable incomes over a maximum period of five years after the lifting of the approval procedures for such carry-forward

  In the light with the Circular of the State Administration of Taxation Concerning the Tax Treatment of Donations Received by Enterprises with Foreign Investment and Foreign Enterprises, non-monetary assets received by an enterprise as donation shall be entered into the relevant account at a price reasonably evaluated and be included in the taxable income of the enterprise for the year. In the case that the donation is in a relatively large amount and it is difficult for the enterprise to include it all in the taxable income for the current year, the enterprise may, subject to the approval of the local tax authorities, carry forward the donation in equal installments to the taxable incomes of the enterprise over five years. After the lifting of the approval procedures mentioned above, an enterprise may, at its discretion, decide to carry forward a donation of relatively large amount in equal installments to its the taxable incomes over a maximum period of five years, and the enterprise shall state such donation and the carry-forward thereof in its income tax returns for the corresponding periods. Once it is decided by the enterprise, no change may be made to the period for such carry-forward.

  9. Follow-up control of the exemption33 of individual income tax on external social insurance expenses for employees of enterprises with foreign investment and foreign enterprises after the lifting of the approval procedures for such exemption

  In the light with the Circular of the State Administration of Taxation Concerning the Income Tax Treatment of the External Insurance Expenses for Employees of Enterprises with Foreign Investment and Foreign Enterprises, the external insurance expenses paid by an enterprise for its employees working in China without being deducted from the taxable income of the enterprise may, after getting approval from the local tax authorities, be excluded from the employees' individual taxable incomes, if such insurance expenses are of social security nature and must be borne by the employer in accordance with to the relevant regulations of the country . After the lifting of the approval procedures mentioned above, in the case of the above-mentioned circumstances, the enterprise shall, when submitting the individual income tax withholding34 table, concurrently submit to the local tax authorities a copy of certificate of identity of the employee and the legal document of the country concerned requiring the employer to pay the expenses of social security nature. The local tax authorities shall examine the above-mentioned documents submitted by the enterprise and, if the relevant requirements are satisfied, allow the exclusion35 of the expenses from the employee's individual taxable income.

  10. The present Circular shall go into effect as of January 1, 2003.



点击收听单词发音收听单词发音  

1 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
2 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
3 entities 07214c6750d983a32e0a33da225c4efd     
实体对像; 实体,独立存在体,实际存在物( entity的名词复数 )
参考例句:
  • Our newspaper and our printing business form separate corporate entities. 我们的报纸和印刷业形成相对独立的企业实体。
  • The North American continent is made up of three great structural entities. 北美大陆是由三个构造单元组成的。
4 administrative fzDzkc     
adj.行政的,管理的
参考例句:
  • The administrative burden must be lifted from local government.必须解除地方政府的行政负担。
  • He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。
5 implementing be68540dfa000a0fb38be40d32259215     
v.实现( implement的现在分词 );执行;贯彻;使生效
参考例句:
  • -- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。 来自汉英非文学 - 白皮书
  • He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。 来自辞典例句
6 batch HQgyz     
n.一批(组,群);一批生产量
参考例句:
  • The first batch of cakes was burnt.第一炉蛋糕烤焦了。
  • I have a batch of letters to answer.我有一批信要回复。
7 applied Tz2zXA     
adj.应用的;v.应用,适用
参考例句:
  • She plans to take a course in applied linguistics.她打算学习应用语言学课程。
  • This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。
8 implementation 2awxV     
n.实施,贯彻
参考例句:
  • Implementation of the program is now well underway.这一项目的实施现在行情看好。
9 concurrently 7a0b4be5325a98c61c407bef16b74293     
adv.同时地
参考例句:
  • He was given two twelve month sentences to run concurrently. 他两罪均判12个月监禁,同期执行。 来自《简明英汉词典》
  • He was given two prison sentences, to run concurrently. 他两罪均判监禁,同期执行。 来自辞典例句
10 submission lUVzr     
n.服从,投降;温顺,谦虚;提出
参考例句:
  • The defeated general showed his submission by giving up his sword.战败将军缴剑表示投降。
  • No enemy can frighten us into submission.任何敌人的恐吓都不能使我们屈服。
11 specified ZhezwZ     
adj.特定的
参考例句:
  • The architect specified oak for the wood trim. 那位建筑师指定用橡木做木饰条。
  • It is generated by some specified means. 这是由某些未加说明的方法产生的。
12 deducted 0dc984071646e559dd56c3bd5451fd72     
v.扣除,减去( deduct的过去式和过去分词 )
参考例句:
  • The cost of your uniform will be deducted from your wages. 制服费将从你的工资中扣除。
  • The cost of the breakages will be deducted from your pay. 损坏东西的费用将从你的工资中扣除。 来自《简明英汉词典》
13 accounting nzSzsY     
n.会计,会计学,借贷对照表
参考例句:
  • A job fell vacant in the accounting department.财会部出现了一个空缺。
  • There's an accounting error in this entry.这笔账目里有差错。
14 relatively bkqzS3     
adv.比较...地,相对地
参考例句:
  • The rabbit is a relatively recent introduction in Australia.兔子是相对较新引入澳大利亚的物种。
  • The operation was relatively painless.手术相对来说不痛。
15 depreciation YuTzql     
n.价值低落,贬值,蔑视,贬低
参考例句:
  • She can't bear the depreciation of the enemy.她受不了敌人的蹂躏。
  • They wrote off 500 for depreciation of machinery.他们注销了500镑作为机器折旧费。
16 fixed JsKzzj     
adj.固定的,不变的,准备好的;(计算机)固定的
参考例句:
  • Have you two fixed on a date for the wedding yet?你们俩选定婚期了吗?
  • Once the aim is fixed,we should not change it arbitrarily.目标一旦确定,我们就不应该随意改变。
17 joint m3lx4     
adj.联合的,共同的;n.关节,接合处;v.连接,贴合
参考例句:
  • I had a bad fall,which put my shoulder out of joint.我重重地摔了一跤,肩膀脫臼了。
  • We wrote a letter in joint names.我们联名写了封信。
18 scrap JDFzf     
n.碎片;废料;v.废弃,报废
参考例句:
  • A man comes round regularly collecting scrap.有个男人定时来收废品。
  • Sell that car for scrap.把那辆汽车当残品卖了吧。
19 determined duszmP     
adj.坚定的;有决心的
参考例句:
  • I have determined on going to Tibet after graduation.我已决定毕业后去西藏。
  • He determined to view the rooms behind the office.他决定查看一下办公室后面的房间。
20 payable EmdzUR     
adj.可付的,应付的,有利益的
参考例句:
  • This check is payable on demand.这是一张见票即付的支票。
  • No tax is payable on these earnings.这些收入不须交税。
21 valid eiCwm     
adj.有确实根据的;有效的;正当的,合法的
参考例句:
  • His claim to own the house is valid.他主张对此屋的所有权有效。
  • Do you have valid reasons for your absence?你的缺席有正当理由吗?
22 certifies 9ef675aeec5aa72e0576e2bb0bb20651     
(尤指书面)证明( certify的第三人称单数 ); 发证书给…; 证明(某人)患有精神病; 颁发(或授予)专业合格证书
参考例句:
  • Authority certifies the identity of sites on the internet. 权威负责向Internet网站授予其标识。
  • The paper then certifies this algorithm by infrared image processing. 并且文中使用红外图像对这个算法进行了验证。
23 strictly GtNwe     
adv.严厉地,严格地;严密地
参考例句:
  • His doctor is dieting him strictly.他的医生严格规定他的饮食。
  • The guests were seated strictly in order of precedence.客人严格按照地位高低就座。
24 coordination Ho8zt     
n.协调,协作
参考例句:
  • Gymnastics is a sport that requires a considerable level of coordination.体操是一项需要高协调性的运动。
  • The perfect coordination of the dancers and singers added a rhythmic charm to the performance.舞蹈演员和歌手们配合得很好,使演出更具魅力。
25 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
26 installments 7d41ca7af6f495d8e3432f8a4544f253     
部分( installment的名词复数 )
参考例句:
  • The first two installments were pretty close together in 1980. 第一次和节二次提款隔得很近,都是在1980年提的。
  • You have an installments sales contract. 你已经订立了一份分期付款的买卖契约了。
27 discretion FZQzm     
n.谨慎;随意处理
参考例句:
  • You must show discretion in choosing your friend.你择友时必须慎重。
  • Please use your best discretion to handle the matter.请慎重处理此事。
28 decided lvqzZd     
adj.决定了的,坚决的;明显的,明确的
参考例句:
  • This gave them a decided advantage over their opponents.这使他们比对手具有明显的优势。
  • There is a decided difference between British and Chinese way of greeting.英国人和中国人打招呼的方式有很明显的区别。
29 deduction 0xJx7     
n.减除,扣除,减除额;推论,推理,演绎
参考例句:
  • No deduction in pay is made for absence due to illness.因病请假不扣工资。
  • His deduction led him to the correct conclusion.他的推断使他得出正确的结论。
30 technological gqiwY     
adj.技术的;工艺的
参考例句:
  • A successful company must keep up with the pace of technological change.一家成功的公司必须得跟上技术变革的步伐。
  • Today,the pace of life is increasing with technological advancements.当今, 随着科技进步,生活节奏不断增快。
31 incurred a782097e79bccb0f289640bab05f0f6c     
[医]招致的,遭受的; incur的过去式
参考例句:
  • She had incurred the wrath of her father by marrying without his consent 她未经父亲同意就结婚,使父亲震怒。
  • We will reimburse any expenses incurred. 我们将付还所有相关费用。
32 supplementary 0r6ws     
adj.补充的,附加的
参考例句:
  • There is a supplementary water supply in case the rain supply fails.万一主水源断了,我们另外有供水的地方。
  • A supplementary volume has been published containing the index.附有索引的增补卷已经出版。
33 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
34 withholding 7eXzD6     
扣缴税款
参考例句:
  • She was accused of withholding information from the police. 她被指控对警方知情不报。
  • The judge suspected the witness was withholding information. 法官怀疑见证人在隐瞒情况。
35 exclusion 1hCzz     
n.拒绝,排除,排斥,远足,远途旅行
参考例句:
  • Don't revise a few topics to the exclusion of all others.不要修改少数论题以致排除所有其他的。
  • He plays golf to the exclusion of all other sports.他专打高尔夫球,其他运动一概不参加。
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