财税[2005]109号

颁布日期：20050701 　实施日期：20050701 　颁布单位：财政部、 国家税务总局

　　Cai Shui [2005] No. 109

　　The finance departments （bureaus）， state taxation¹ bureaus and local taxation bureaus of all provinces， autonomous² regions， municipalities directly under the Central Government and the cities specifically designated in the state plan， the Finance Bureau of Xinjiang Production and Construction Corps³：

　　With a view of implementing⁴ the Administrative⁵ License⁶ Law of the People's Republic of China， carrying out the spirits of administrative examination and approval system reform and improving the efficiency of taxation administration， the relevant procedures relating to foreign-capital enterprises' implementation⁷ of the provisions as specified⁸ in Article 1 （6） and Article 2 （2） of the Notice of the Ministry⁹ of Finance， State Administration of Taxation and General Administration of Customs about the Relevant Tax Policies for Encouraging the Development of Software and Integrated Circuit Industry （No. 25 [2000] of the Ministry of Finance） are hereby notified as follows：

　　The implementation of the provisions in Article 1 （6） and Article （2） of Doc. 25 [2000] of the Ministry of Finance that “a foreign-capital enterprise with an investment above USD 30 million shall be reported to the State Administration of Taxation for approval； a foreign-capital enterprise with an investment less than USD 30 million shall be examined and approved by the competent tax organ” shall be stopped. When an enterprise files an income tax return， it may， by itself， determine the number of years for the depreciation¹⁰ or amortization¹¹ of the software or productive equipment that accord with the provisions in Article 1 （6） and Article （2） of the Doc. No. 25 （2000） of the Ministry of Finance. However， once the number of years of depreciation or amortization is selected and determined¹²， no change may be made arbitrarily.

　　When the local competent tax organ conducts an annual income tax audit¹³， it may require the enterprises to provide the relevant factual evidence or materials （including on-the-spot investigations¹⁴）， for which the provisions in Article 1 （6） and Article 2 （2） of Doc. No. 25 [2000] Ministry of Finance are applicable to these enterprises. Once it is determined upon audit that an enterprise doesn't conform to the provisions in Article 1 （6） and Article 2 （2） of Doc. No. 25 [2000] Ministry of Finance， the competent tax organ may handle the tax-related affairs in accordance with the relevant provisions in the Law of the People's Republic of China on the Administration of Tax Collection.

　　Ministry of Finance

　　State Administration of Taxation

　　July 1， 2005