国税发[1999]195号
颁布日期：19991018 　实施日期：19991018 　颁布单位：国家税务总局

　　GuoShuiFa [1999] No.195

　　October 18, 1999

　　The state and local Bureaus of Taxation¹ of province, autonomous² region, municipality directly under the Central Government and municipality separately listed on the State plan and Shenzhen local taxation Bureau:

　　The issue on the tax of donations received by the institutions and branches set up in China by the enterprises with foreign investment and foreign enterprises (hereinafter referred as enterprises) should be clarified as following:

　　I. The no-capital assets (fixed assets, immateriality assets and others goods) should be reckoned into the relevant assets after rational assessment³. As the annual income of the enterprises making up the previous loss, the balance should be levied⁴ the income tax of enterprises. If the balance is so large that it is difficult to pay the income tax at a time, the enterprises can apply the local taxation institutions for approval that it can be reckoned into the income tax in average within 5 years.

　　II. The currency donations received by the enterprises should be reckoned into the annual income at a time and levied the income tax

　　III. The fund which the debtor⁵ has not required the enterprises to pay after two years should be entered into the annual income and levied the income tax.