国家税务总局关于开展扩大增值税抵扣范围企业认定工作的通知
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国税函[2004]143号

颁布日期:20040129  实施日期:20040129  颁布单位:国家税务总局

  GuoShuiHan [2004] No. 143

  January 29th, 2004

  The administrations of state taxation1 of Heilongjiang, Jilin, Liaoning provinces, and Dalian city:

  According to Some Opinions of the Central Committee of the Communist Party of China and the State Council on Implementing3 the Strategy of Developing Vigorously the Old Industry Bases in the Northeast Region, Etc. (ZhongFa [2003] No.11), the ordinary taxpayers5 of value-added taxes in eight industries of the three provinces in the northeast region and Dalian city (hereinafter referred to as the “taxpayers”) shall enlarge their scopes of VAT6 deduction7. With a view to making good preparations, the State Administration of Taxation decides to carry out the work for the determination of the enterprises subordinate to the eight industries temporarily, and hereby makes the following Circular on the relevant issues in this regard:

  I. The work for the determination of enterprises whose VAT deduction scopes (hereinafter referred to as the “determination work”) is to be enlarged is an important part for enlarging VAT deduction scope. The administrations of state taxation at all levels shall attach high importance to it, reach a common understanding, and make a concerted effort to ensure that the determination work be completed on schedule. Meanwhile, proper publicity8 and guidance shall be made known to the taxpayers.

  II. Where the products produced by a taxpayer4 fall within the scope of the eight industries (see the Specific Scope of the Eight Industries in the Northeast Region), the enterprise shall fill out the Form for Determination of Enterprises whose VAT Deduction Scope Is To Be Enlarged in accordance with the actual conditions of production and management of the enterprise, and apply for determination to the local administration of state taxation. Those who fail to file an application for determination shall not implement2 the taxation provisions on enlarging the VAT deduction scope.

  III. All levels of administrations of state taxation shall make determination in accordance with the Specific Scope of the Eight Industries in the Northeast Region temporarily. After the scheme for reshaping the VAT in northeast region has been approved by the State Council, the determination shall be made according to the scope prescribed specifically by the Ministry9 of Finance and the State Administration of Taxation. And marks shall be loaded in the database for tax collection administration and in the database of archives for the VAT ordinary taxpayers.

  In case it is difficult to make determination concerning certain enterprises during the process of determination, the tax authorities in charge may negotiate with the development and reform commission (or planning commission) of the corresponding level to determine.

  In case a taxpayer influences the conclusions of determination by providing false documents or by other improper10 means, the tax authorities in charge shall cancel its qualification for enlarging the VAT deduction scope immediately once such acts are found out, and impose punishment on it in accordance with the relevant provisions of the Law on the Administration of Tax Collection.

  IV. Any problems encountered in the determination work shall be reported to the higher level in each region in good time.

  Annex11 1:

  The Specific Scope of the Eight Industries in the Northeast Region

  The equipment manufacturing industry, petrochemical industry, metallurgy industry, shipping12 manufacturing industry, auto13 industry, ventures in agroindustry, military supplies industry, and high and new technology industry shall refer to the following industries:

  1. Equipment manufacturing industry is the general name for all the manufacturing industries, which provide technical equipment to all the departments of national economy for their simple reproduction and extended production. Their scope of products includes the machine industry (including aviation, spaceflight, shipping and enginery and other manufacturing industries) and the investment products of electronic industries. It also includes the general equipment manufacturing industry, special equipment manufacturing industry, electric machine and equipment manufacturing industry, communication equipment computers and other electric equipment manufacturing industry, apparatus14 and instrument, as well as stationery15 and office supplies manufacturing industry, etc.

  2. Petrochemical industry is the general name for the petroleum16 industry and chemical industry, including petroleum processing, coking plant, and nuclear fuel processing industry, chemical materials, and chemical produce manufacturing industry, pharmaceutical17 manufacturing industry, chemical fiber18 manufacturing industry, rubber produce industry, and plastic industry, etc……

  3. Metallurgy industry: including black metal smelting19 and rolling processing industry, non-ferrous metal smelting and rolling processing industry, etc……

  4. Shipping manufacturing industry is the general name for the industries of shipping manufacturing, shipping components20 and parts and fittings manufacturing, and shipping repair manufacturing, including metal shipping manufacturing, non-ferrous shipping manufacturing, entertainment shipping and sports shipping building and repair, manufacturing of supporting equipment for shipping use, shipping repair and dismantling21, navigation mark equipment and other floating installations manufacturing.

  5. Auto industry is the general name for the industries of the entire automobile22 manufacturing, components and parts and fittings manufacturing, and the auto repair, including the manufacturing of the entire automobile and the refitted automobile, trolley23 manufacturing, manufacturing of the bodywork of automobile and trailers, manufacturing of components and parts and fittings of automobiles24, and automobile repair, etc……

  6. Ventures in agroindustry refer to the farm produce processing and manufacturing industry other than tobacco and alcohol, including agricultural by-products food processing, food manufacturing, beverage25 manufacturing, textile, leather, coat and feather or eiderdown processing, timber processing and timber, bamboo, rattan26, palm and grass produce, textile, clothing, shoes and caps manufacturing, furniture manufacturing, paper making and paper produce, handicrafts and other manufacturing, etc……

  7. Military supplies industry refers to the taxpayers who produce products for armies, armed police and public security organs.

  8. High and new technology industry, at present, shall be determined27 temporarily in accordance with the scope of taxpayers, who fall within the scope of high and new technology as prescribed in the documents of the Conditions and Measures for Determination of High and New Technology Enterprises in the State High and New Technology Development Zones (GuoKeFaHuoZi [2000] No.324), and the Conditions and Measures for the Determination of High and New Technology Enterprises Outside the State High and New Technology Development Zones (GuoKeFaHuoZi [1996] No.018), which are printed and distributed by the Ministry of Science and Technology, and which are in conformity28 with other determination conditions, have obtained the certificates of a high and new technology enterprise issued by the provincial29 science and technology commission, and whose products fall within the scope of the Circular of the Ministry of Science and Technology, Ministry of Finance, and the State Administration of Taxation on Issuing the Catalogue of China High and New Technology Products (GuoKeFaHuoZi [2000]No.328)。

  Annex 2: the Form for Determination of Enterprises whose VAT Deduction Scope Is To Be Enlarged (omitted)



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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 implement WcdzG     
n.(pl.)工具,器具;vt.实行,实施,执行
参考例句:
  • Don't undertake a project unless you can implement it.不要承担一项计划,除非你能完成这项计划。
  • The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。
3 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
4 taxpayer ig5zjJ     
n.纳税人
参考例句:
  • The new scheme will run off with a lot of the taxpayer's money.这项新计划将用去纳税人许多钱。
  • The taxpayer are unfavourably disposed towards the recent tax increase.纳税者对最近的增加税收十分反感。
5 taxpayers 8fa061caeafce8edc9456e95d19c84b4     
纳税人,纳税的机构( taxpayer的名词复数 )
参考例句:
  • Finance for education comes from taxpayers. 教育经费来自纳税人。
  • She was declaiming against the waste of the taxpayers' money. 她慷慨陈词猛烈抨击对纳税人金钱的浪费。
6 vat sKszW     
n.(=value added tax)增值税,大桶
参考例句:
  • The office is asking for the vat papers.办事处要有关增值税的文件。
  • His father emptied sacks of stale rye bread into the vat.他父亲把一袋袋发霉的黑面包倒进大桶里。
7 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。
8 publicity ASmxx     
n.众所周知,闻名;宣传,广告
参考例句:
  • The singer star's marriage got a lot of publicity.这位歌星的婚事引起了公众的关注。
  • He dismissed the event as just a publicity gimmick.他不理会这件事,只当它是一种宣传手法。
9 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。
10 improper b9txi     
adj.不适当的,不合适的,不正确的,不合礼仪的
参考例句:
  • Short trousers are improper at a dance.舞会上穿短裤不成体统。
  • Laughing and joking are improper at a funeral.葬礼时大笑和开玩笑是不合适的。
11 annex HwzzC     
vt.兼并,吞并;n.附属建筑物
参考例句:
  • It plans to annex an England company in order to enlarge the market.它计划兼并一家英国公司以扩大市场。
  • The annex has been built on to the main building.主楼配建有附属的建筑物。
12 shipping WESyg     
n.船运(发货,运输,乘船)
参考例句:
  • We struck a bargain with an American shipping firm.我们和一家美国船运公司谈成了一笔生意。
  • There's a shipping charge of £5 added to the price.价格之外另加五英镑运输费。
13 auto ZOnyW     
n.(=automobile)(口语)汽车
参考例句:
  • Don't park your auto here.别把你的汽车停在这儿。
  • The auto industry has brought many people to Detroit.汽车工业把许多人吸引到了底特律。
14 apparatus ivTzx     
n.装置,器械;器具,设备
参考例句:
  • The school's audio apparatus includes films and records.学校的视听设备包括放映机和录音机。
  • They had a very refined apparatus.他们有一套非常精良的设备。
15 stationery ku6wb     
n.文具;(配套的)信笺信封
参考例句:
  • She works in the stationery department of a big store.她在一家大商店的文具部工作。
  • There was something very comfortable in having plenty of stationery.文具一多,心里自会觉得踏实。
16 petroleum WiUyi     
n.原油,石油
参考例句:
  • The Government of Iran advanced the price of petroleum last week.上星期伊朗政府提高了石油价格。
  • The purpose of oil refinery is to refine crude petroleum.炼油厂的主要工作是提炼原油。
17 pharmaceutical f30zR     
adj.药学的,药物的;药用的,药剂师的
参考例句:
  • She has donated money to establish a pharmaceutical laboratory.她捐款成立了一个药剂实验室。
  • We are engaged in a legal tussle with a large pharmaceutical company.我们正同一家大制药公司闹法律纠纷。
18 fiber NzAye     
n.纤维,纤维质
参考例句:
  • The basic structural unit of yarn is the fiber.纤维是纱的基本结构单元。
  • The material must be free of fiber clumps.这种材料必须无纤维块。
19 smelting da3aff64f83e01ef85af6da3b7d675d5     
n.熔炼v.熔炼,提炼(矿石)( smelt的现在分词 )
参考例句:
  • a method of smelting iron 一种炼铁方法
  • Fire provided a means of smelting ores. 火提供了熔炼矿石的手段。 来自辞典例句
20 components 4725dcf446a342f1473a8228e42dfa48     
(机器、设备等的)构成要素,零件,成分; 成分( component的名词复数 ); [物理化学]组分; [数学]分量; (混合物的)组成部分
参考例句:
  • the components of a machine 机器部件
  • Our chemistry teacher often reduces a compound to its components in lab. 在实验室中化学老师常把化合物分解为各种成分。
21 dismantling 3d7840646b80ddcdce2dd04e396f7138     
(枪支)分解
参考例句:
  • The new government set about dismantling their predecessors' legislation. 新政府正着手废除其前任所制定的法律。
  • The dismantling of a nuclear reprocessing plant caused a leak of radioactivity yesterday. 昨天拆除核后处理工厂引起了放射物泄漏。
22 automobile rP1yv     
n.汽车,机动车
参考例句:
  • He is repairing the brake lever of an automobile.他正在修理汽车的刹车杆。
  • The automobile slowed down to go around the curves in the road.汽车在路上转弯时放慢了速度。
23 trolley YUjzG     
n.手推车,台车;无轨电车;有轨电车
参考例句:
  • The waiter had brought the sweet trolley.侍者已经推来了甜食推车。
  • In a library,books are moved on a trolley.在图书馆,书籍是放在台车上搬动的。
24 automobiles 760a1b7b6ea4a07c12e5f64cc766962b     
n.汽车( automobile的名词复数 )
参考例句:
  • When automobiles become popular,the use of the horse and buggy passed away. 汽车普及后,就不再使用马和马车了。 来自《简明英汉词典》
  • Automobiles speed in an endless stream along the boulevard. 宽阔的林荫道上,汽车川流不息。 来自《现代汉英综合大词典》
25 beverage 0QgyN     
n.(水,酒等之外的)饮料
参考例句:
  • The beverage is often colored with caramel.这种饮料常用焦糖染色。
  • Beer is a beverage of the remotest time.啤酒是一种最古老的饮料。
26 rattan SkyzDZ     
n.藤条,藤杖
参考例句:
  • When they reached a long bridge fastened with rattan strips,everyone got out and walked.走到那顶藤条扎的长桥,大家都下车步行。
  • Rattan furniture,include rattan chair,rattan table,and so on.藤器家具包括藤椅藤桌等等。
27 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。
28 conformity Hpuz9     
n.一致,遵从,顺从
参考例句:
  • Was his action in conformity with the law?他的行动是否合法?
  • The plan was made in conformity with his views.计划仍按他的意见制定。
29 provincial Nt8ye     
adj.省的,地方的;n.外省人,乡下人
参考例句:
  • City dwellers think country folk have provincial attitudes.城里人以为乡下人思想迂腐。
  • Two leading cadres came down from the provincial capital yesterday.昨天从省里下来了两位领导干部。
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