财政部关于中外合作经营企业外国合作者回收投资审批权限问题的通

财工字[1998]20号
颁布日期：19980311 　实施日期：19980311 　颁布单位：财政部

　　CaiGongZi [1998] No.20

　　March 11,1998

　　All the local finance departments (bureaus) of various provinces, autonomous¹ regions, municipalities directly under the Central Government and municipalities separately listed on the State plan, all the offices of financial inspection² commissioners³ in various provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan and Corps⁴ of production and construction of Xinjiang:

　　The issue on the limit of authority of examining and approving the investment reclaim⁵ before paying the income tax of enterprises by the foreign copartner of Chinese-foreign contractual joint⁶ ventures has been recently required for clarification from the Ministry⁷. After investigation⁸, the following is the notification:

　　Whereas Article 22 of the Law of the People's Republic of China on Chinese-foreign Contractual Joint Ventures prescribing that the foreign copartners of the Chinese-foreign contractual joint ventures should apply the financial and taxation⁹ institutions for inspection and approval when they plan to reclaim the investment before paying the tax contract in terms of the contract, the central Chinese-foreign contractual joint ventures who are registered in the offices of financial inspection commissioners stationed in the provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan by the State Administration of Finance should be examined and approved by the State Administration of Finance through the hereinabove corresponding institutions . The local Chinese-foreign contractual joint ventures who are registered in the local financial institutions should be approved by the financial departments (bureaus) of the provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan level by level. regions, municipalities directly under the Central Government and municipalities separately listed on the State plan level by level. regions, municipalities directly under the Central Government and municipalities separately listed on the State plan level by level. regions, municipalities directly under the Central Government and municipalities separately listed on the State plan level by level. regions, municipalities directly under the Central Government and municipalities separately listed on the State plan level by level. regions, municipalities directly under the Central Government and municipalities separately listed on the State plan level by level. regions, municipalities directly under the Central Government and municipalities separately listed on the State plan level by level. regions, municipalities directly under the Central Government and municipalities separately listed on the State plan level by level.