国家税务总局关于外商投资企业的外国投资者再投资退税若干问题的通知(附英文)
国家税务总局
国家税务总局关于外商投资企业的外国投资者再投资退税若干问题的通知(附英文)
国家税务总局
各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
根据外商投资企业和外国企业所得税法（以下简称税法）第十条及税法实施细则（以下简称细则）第八十条、八十一条和第八十二条的规定，现对外商投资企业的外国投资者享受再投资退税的有关问题，明确如下：
一、税法第十条所说“经营期”应按下列原则计算：外商投资企业的外国投资者将从企业取得的利润直接再投资于本企业或已开始生产、经营（包括试生产、试营业）的其他外商投资企业的，应从再投资资金实际投入之日起计算；再投资开办新的外商投资企业的，应从新办企业开始生
产、经营（包括试生产、试营业）之日起计算。
二、根据细则第八十条第二款的规定，外国投资者在申请再投资退税时，应提供能够确认其用于再投资利润所属年度的证明。凡不能提供证明的，税务机关可就外国投资者再投资前的企业帐面应付股利、或未分配利润中属于外国投资者应取得的部分，从最早年度依次往以后年度推算再
投资利润的所属年度，并据以计算应退还的企业所得税税款。
三、外国投资者将从外商投资企业取得的清算所得用于再投资，不得享受再投资退税的优惠。
四、根据细则第八十一条第三款的规定，凡有下列情形者应当缴回已退税款的60％：
1．外国投资者再投资举办或扩建产品出口企业，自开始生产、经营之日起三年内，或在再投资资金投入后三年内，该企业均没有达到产品出口企业标准的；
2．外国投资者再投资举办或扩建先进技术企业，在企业开始生产、经营或资金投入后3年内，经考核不合格被撤销先进技术企业称号的。
五、外国投资者异地再投资，原纳税地税务机关在根据细则第八十条第三款的规定办理退税时，应同时向接受再投资企业所在地的税务机关寄送《外国投资者异地再投资已退税通知单》（格式见附件）。凡经接受再投资企业所在地的税务机关审查认定，外国投资者属于税法第十条所说
再投资后经营期不满五年撤出的，或者属于细则第八十一条第三款所述情况的，外国投资者应向接受再投资企业所在地税务机关办理缴回或部分缴回已退税款手续。
六、本通知自文到之日起执行。过去规定与本通知不一致的，按本通知执行。
附件：外国投资者异地再投资已退税通知单（略）
NOTICE ON SOME QUESTIONS CONCERNING TAX REIMBURSEMENT FOR REINVESTMENT MADE BY FOREIGN INVESTORS OF ENTERPRISE WITH FOREIGNINVESTMENT
(State Administration of Taxation: 15 June 1993 Code Guo Shui FaNo. 009)
Whole Doc.
In accordance with the stipulations of ARTICLE 10 of the Income Tax
Law of the People's Republic of China on enterprise with foreign
investment and Foreign Enterprises (hereinafter referred to as Tax Law)
and ARTICLES 80, 81 and 82 of Detailed Rules for Implementation of the Tax
Law (hereinafter referred to Detailed Rules), related questions concerning
foreign investors of enterprise with foreign investment enjoying tax
reimbursement for reinvestment are hereby made clear as follows:
I. The "operational period" referred to in ARTICLE 10 of the Tax Law
should be calculated in accordance with the following principles: For the
foreign investor of a enterprise with foreign investment who reinvests the
profits gained from the enterprise directly in the same enterprise or in
other enterprise with foreign investment which have started production and
operation (including trial production and trial business), the operational
period shall be calculated from the day of the actual input of funds for
reinvestment; for those who reinvest in newly established enterprise with
foreign investment, the operational period shall be calculated from the
day the newly established enterprise starts production and operation
(including trial production and trial business).
II. In line with the stipulations of Clause 2 of ARTICLE 80 of the
Detailed Rules, the foreign investor, while applying for tax reimbursement
for reinvestment, should provide certificates which can confirm the year
in which the profits are used for reinvestment, For those who fail to
provide certificates, tax authorities can, on the basis of the payable
dividend recorded in the book of the enterprise before the reinvestment is
made by the foreign investor, or of that part of undistributed profits
which is due to the foreign investor, calculate from the earliest year
sequentially up to the subsequent year in which the profits are used for
the reinvestment, thereby calculating the income tax to be returned to the
enterprise.
III. Foreign investor, who uses the liquidation income gained from
the enterprise with foreign investment for reinvestment, shall not enjoy
the preferential treatment of tax reimbursement for reinvestment.
IV. In accordance with the stipulations of Clause 3 of ARTICLE 81 of
the Detailed Rules, those who meet the following situations shall repay 60
percent of the tax already refunded:
1. Export-oriented enterprise set up or expanded with reinvestment by
foreign investor which fails to reach the standard for export-oriented
enterprise in three years beginning from the day the enterprise starts
production and operation, or within three years after the funds for
reinvestment are put in;
2. Technically advanced enterprise set up or expanded with
reinvestment made by foreign investor which proves not up to the required
standard through check and has thus had its title as a technically
advanced enterprise cancelled within three years beginning from the day
the enterprise starts production and operation or after the funds are put
in.
V. For foreign investor who reinvests in another place, the tax
authorities in the original tax payment place, while handling tax
reimbursement in accordance with the stipulations of Clause 3 of ARTICLE
80 of the Detailed Rules, should simultaneously send the Advice Note on
the Already Refunded Tax for the Reinvestment Made by Foreign Investor to
the tax authorities which accept the reinvestment enterprise in its
location. When the foreign investor is examined and confirmed by tax
authorities in the location of the accepted reinvestment enterprise that
he withdraws from the locality before the five-year operational period
expires after reinvestment as stated in ARTICLE 10 of the Tax Law, or he
meets the situation as stated in Clause 3 of ARTICLE 81 of the Detailed
Rules, the foreign investor should perform the formalities for repaying
all or part of the already refunded tax with the tax authorities in the
location of the reinvestment enterprise.
VI. This Notice is put into practice from the day of the receipt of
the Notice. If past stipulations are inconsistent with this Notice, the
matter should be handled in accordance with this Notice.
1993年6月15日
公安部关于废止部分联合会签文件的通知
公安部
公安部关于废止部分联合会签文件的通知
中华人民共和国公安部
各省、自治区、直辖市公安厅、局，新疆生产建设兵团公安局：
经征得有关会签单位同意，现决定对公安部牵头会签的《内务部、公安部关于办理户口迁移的注意事项联合通知》（（55）公治字第24号）等12件规范性文件（目录见附件）予以废止。
附件：废止联合会签文件目录
1、内务部、公安部关于办理户口迁移的注意事项联合通知（〔55〕公治字第24号 1955年3月）
2、公安部、文化部关于统一国营和民间剧团户口管理工作的通知（〔56〕公治字第27号 1956年3月20日）
3、公安部、粮食部关于解决预约工、临时工户口和粮食关系的联合通知（〔57〕公治字第94号 1957年4月）
4、最高人民法院、最高人民检察院、公安部关于严格查禁赌博活动的通知（〔85〕公发53号 1985年8月6日）
5、公安部、国家机械委、国防科委、国务院国防工办关于加强国防工业系统军民品结合生产和对外开放中安全保卫工作的通知（〔82〕公发（经）2号 1982年1月3日）
6、最高人民法院、最高人民检察院、公安部、司法部关于严厉打击倒卖走私黄金犯罪活动的通知（〔8〕公发24号 1987年6月28日）
7、最高人民法院、最高人民检察院、公安部、司法部关于处理反动会道门工作中有关问题的通知（〔85〕公发51号 1985年9月5日）
8、国家计委、公安部印发《关于国家重点建设项目施工现场安全保卫工作的八项基本要求》的通知（〔85〕公发10号 1985年2月12日）
9、公安部、国家劳动总局关于经济民警工资待遇的规定（〔82〕公发（经）63号 1982年4月22日）
10、公安部、司法部关于对卖淫嫖娼人员收容劳动教养问题的通知（〔87〕公发32号 1987年8月24日）
11、公安部、铁道部、交通部关于坚决制止和打击倒卖车船票活动的通知（〔85〕公发68号 1985年11月30日）
12、公安部、司法部、劳动人事部关于对职工中被收容劳动教养并注销城市户口的人员是否开除公职问题的答复（〔83〕公发（研）161号 1983年12月23日）
2000年10月13日
