国家税务总局关于外国企业在中国境内取得的利息、租金收入是否征

国税发[1997]35号
颁布日期：19970314 　实施日期：19970101 　颁布单位：国家税务总局

　　Circular of the State Administration of Taxation¹ on the Issue of Whether the Interest and Rent Earned by the Foreign Enterprises within the Territory of China Should be Levied² Sales Tax

　　CaiShuiZi [1997] No.35

　　March 14， 1997

　　It is reported recently from the localities whether the interest and rent earned by the foreign enterprises that have not set up branches and institutions within the territory of China should be levied sales tax is not clear. Through study， it should be clarified as follows：

　　I. According to Article 7 of Rules for the Implementation³ of the Interim⁴ Regulations of People' Republic of China on Sales Tax， the interest and rent earned from renting the tangible⁵ movables property within the territory of China by the foreign enterprises that have not set up branches and institutions in our country should not be levied sales tax.

　　II. This circular entered into force on July 1， 1997. The previous treatment inconsistent with the present Measures， the present Measures shall prevail.