国家税务总局关于从事能源、交通建设项目外商投资企业认定问题的

时间：2007-05-04 02:48:37

（单词翻译:单击）

国税函发[1993]713号"
颁布日期：19930514 　实施日期：19930514 　颁布单位：国家税务总局

　　GuoShuiHanFa [1993] No.713

　　May 14， 1993

　　Tax Bureau of Shanghai：

　　The document， HuShuiWai [1993] No.58， of Request for Instructions Concerning Issues of the Scope of Ascertaining¹ the Enterprises with Foreign Investment Engaging in Sources， Transportation Construction Projects Established in Pudong New District in the Subparagraph 3 of Article 75 of the Rules of the Tax Law， has been received.

　　“The enterprises with foreign investment that have been newly established and involved in resources projects such as airport， port， railway， highway， power station and transportation projects” referred in the Subparagraph 3 of Paragraph 1 of Article 75 of the Rules for the Implementation² of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises， means the enterprises with foreign investment that directly invest on the construction of the forgoing³ projects， not including the enterprises involving in the project of building， installing of the forgoing. Thereby⁴ Shanghai Fairlong International Engineering Technology Co.， Ltd which is the contractor⁵ in the construction project of electronic power， electronics， communication， shall not enjoy tax preferential policy set out in the Subparagraph 3 of Paragraph 1 of Article 75 of the Rules for the Implementation of the Income Tax Law on Enterprises with Foreign Investment and Foreign Enterprises.

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1 ascertaining
v.弄清，确定，查明( ascertain的现在分词 )
参考例句：
I was ascertaining whether the cellar stretched out in front or behind. 我当时是要弄清楚地下室是朝前还是朝后延伸的。来自辞典例句 The design and ascertaining of permanent-magnet-biased magnetic bearing parameter are detailed introduced. 并对永磁偏置磁悬浮轴承参数的设计和确定进行了详细介绍。来自互联网

2 implementation
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。

3 forgoing
v.没有也行，放弃( forgo的现在分词 )
参考例句：
Everything, in short, is produced at the expense of forgoing something else. 总之，每一种东西的生产，都得以牺牲放弃某些其他东西为代价。来自互联网 These aren't the only ones forgoing the morning repast, of course. 当然，他们并不是放弃早餐的唯一几个。来自互联网

4 thereby
adv.因此，从而
参考例句：
I have never been to that city,,ereby I don't know much about it.我从未去过那座城市，因此对它不怎么熟悉。 He became a British citizen,thereby gaining the right to vote.他成了英国公民，因而得到了投票权。

5 contractor
n.订约人，承包人，收缩肌
参考例句：
The Tokyo contractor was asked to kick $ 6000 back as commission.那个东京的承包商被要求退还6000美元作为佣金。 The style of house the contractor builds depends partly on the lay of the land.承包商所建房屋的式样，有几分要看地势而定。