国税函[2004]第945号

颁布日期：20040830 　实施日期：20040830 　颁布单位：国家税务总局

　　GuoShuiHan[2004] No. 945

　　August 3rd， 2004

　　The Administration of State Taxes of Guangxi Zhuang Autonomous¹ Region：

　　Your Request for Instructions on the Nanning KangFu Communications Limited Company' Request for Enjoying Preferential Income Tax Policy on the Development of Western Areas （No.143 [2003] of the Guangxi Administration of State Taxes） and the Request for Instructions on Issues regarding the Nanning White Horse Public Traffic Limited Company's Application for Enjoying Preferential Tax Policy on the Development of Western Areas （No.130 [2003] of the Guangxi Administration of State Tax） have been received， we hereby make the following reply：

　　The “communications and transportation industry” that enjoys the treatment of a production-oriented foreign-funded enterprise as stipulated² in Item （8） of Article 72 of the Detailed³ Rules for the Implementation⁴ of the Income Tax Law of the People's Republic of China on Foreign-funded Enterprises and Foreign Enterprises （hereinafter referred to as the Detailed Rules for the Implementation of Tax Law） shall not include the foreign-funded enterprises engaging in the passenger transportation business； the “traffic enterprises” newly established in the western areas， which enjoy the exemption⁵ of enterprise income tax for two years and collection of half the rate for three more consecutive⁶ years as stipulated in Item （2） of Article 3 of the Notice of the State Council on the Implementation of Several Policies and Measures for the Development of Western Areas （No.33 [2000] of the State Council） shall refer to the enterprises engaging in the investment and construction of such traffic infrastructure⁷ as roads and bridges. Therefore， the Nanning KangFu Traffic Limited Company and the Nanning White Horse Public Traffic Limited Company that engage in the taxi business and urban public passenger transportation business do not fall within the scope of application of the aforesaid preferential enterprise income tax. Please dispose the issue by referring to other relevant tax provisions.