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    1. 【颁布时间】1994-2-22
    2. 【标题】国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知(附英文)
    3. 【发文号】国发〔1994〕10号
    4. 【失效时间】
    5. 【颁布单位】国务院
    6. 【法规来源】http://www.people.com.cn/item/flfgk/gwyfg/1994/112302199401.html

    7. 【法规全文】

     

    国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知(附英文)

    国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知(附英文)

    国务院


    国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知(附英文)


    国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知(附英文)
    国发[1994]10号
    1994年2月22日,国务院

    各省、自治区、直辖市人民政府,国务院各部委、各直属机构:
    根据第八届全国人民代表大会常务委员会第五次会议审议通过的《全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定》(以下简称《决定》),现对外商投资企业和外国企业适用税种等有关问题通知如下:
    一、关于外商投资企业和外国企业适用税种问题
    根据《决定》的规定,外商投资企业和外国企业除适用《中华人民共和国增值税暂行条例》、《中华人民共和国消费税暂行条例》、《中华人民共和国营业税暂行条例》和《中华人民共和国外商投资企业和外国企业所得税法》外,还应适用以下暂行条例:
    (一)国务院1993年12月13日发布的《中华人民共和国土地增值税暂行条例》;
    (二)国务院1993年12月25日发布的《中华人民共和国资源税暂行条例》;
    (三)国务院1988年8月6日发布的《中华人民共和国印花税暂行条例》;
    (四)中央人民政府政务院1950年12月19日发布的《屠宰税暂行条例》;
    (五)中央人民政府政务院1951年8月8日发布的《城市房地产税暂行条例》;
    (六)中央人民政府政务院1951年9月13日发布的《车船使用牌照税暂行条例》;
    (七)中央人民政府政务院1950年4月3日发布的《契税暂行条例》。
    在税制改革中,国务院还将陆续修订和制定新的税收暂行条例,外商投资企业和外国企业应相应依照有关条例规定执行。
    二、关于外商投资企业改征增值税、消费税、营业税后增加的税负处理问题
    (一)1993年12月31日前已批准设立的外商投资企业,由于改征增值税、消费税、营业税增加税负的,由企业提出申请,税务机关审核批准,在已批准的经营期限内,准予退还因税负增加而多缴纳的税款,但最长不得超过5年;没有经营期限的,经企业申请,税务机关批准,在最长不超过5年的期限内,退还上述多缴纳的税款。
    (二)外商投资企业既缴纳增值税,又缴纳消费税的,所缴税款超过原税负的部分,按所缴增值税和消费税的比例,分别退还增值税和消费税。
    (三)外商投资企业生产的产品直接出口或销售给出口企业出口的,按照《中华人民共和国增值税暂行条例》的规定,凭出口报关单和已纳税凭证,一次办理退税。
    (四)外商投资企业因税负增加而申请的退税,原则上在年终后一次办理;对税负增加较多的,可按季申请预退,年度终了后清算。
    (五)增值税、消费税的退税事宜由国家税务局系统负责办理,各级国库要认真审核,严格把关。退税数额的计算、退税的申请及批准程序等,由国家税务总局另行制定。
    (六)营业税的退税问题,由省、自治区、直辖市人民政府规定。
    三、关于中外合作开采石油资源的税收问题
    中外合作油(气)田开采的原油、天然气按实物征收增值税,征收率为5%,并按现行规定征收矿区使用费,暂不征收资源税。在计征增值税时,不抵扣进项税额。原油、天然气出口时不予退税。
    中国海洋石油总公司海上自营油田比照上述规定执行。
    本通知自1994年1月1日起施行。

    CIRCULAR ON QUESTION RELATED TO PROVISIONAL REGULATIONS CONCERNINGTAXATIONS INCLUDING VALUE-ADDED TAX, CONSUMPTION TAX AND BUSINESS TAXAPPLICABLE TO ENTERPRISE WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

    (State Council: 22 February 1994, Coded Guo Fa [1994] No. 10)

    Whole Doc.To People's Governments of Various Provinces, Autonomous Regions andMunicipalities, Various Ministries and Commissions, and organizationsdirectly under the State Council:
    In line with the Decision on the Provisional Regulations ConcerningTaxation Including Value-Added Tax, Consumption Tax and Business TaxApplicable to enterprise with foreign investment and Foreign Enterprises(hereinafter referred to as Decision) examined and approved by the FifthSession of the Standing Committee of the Eighth National People's Congress(NPC), we hereby notify you of the following questions related to taxcategories applicable to enterprise with foreign investment and foreignenterprises:
    I. Questions Concerning Tax Categories Applicable to Enterprise withForeign Investment and Foreign Enterprises
    In accordance with the stipulations of the Decision, in addition tothe Provisional Regulations On Value-Added Tax of the People's Republic ofChina, the Provisional Regulations on Consumption Tax of the People'sRepublic of China, the Provisional Regulations On Business Tax of thePeople's Republic of China and the Income Tax Law of the People's Republicof China for Enterprise with Foreign Investment and Foreign Enterpriseswhich are applicable to enterprise with foreign investment and foreignenterprises, the following provisional regulations are also applicable tothem:
    (I) The Provisional Regulation On Land Value-Added Tax of thePeople's Republic ofChina published by the State Council on December 13,1993;
    (II) The Provisional Regulations On Resources Tax of the People'sRepublic of Chinapublished by the State Council on December 25, 1993;
    (III) The Provisional Regulations On Stamp Duty of the People'sRepublic of Chinapublished by the State Council on August 6, 1988;
    (IV) The Provisional Regulations On Animal Slaughter Tax published bythe GovernmentAdministration Council of the Central People's Governmenton December 19, 1950;
    (V) The Provisional Regulations On Urban Real Estate Tax published bythe GovernmentAdministration Council of the Central People's Governmenton August 8, 1951;
    (VI) The Provisional Regulations On Vehicle and Shipping License Feespublished by the Government Administration Council of the Central People'sGovernment on September 13, 1951;
    (VII) The Provisional Regulations on Contract Tax published by theGovernment Administration Council of the Central People's Government onApril 3, 1950.
    During the tax system reform, the State Council will continue torevise and formulate new interim regulations on taxation, enterprise withforeign investment and foreign enterprises should appropriately implementthe stipulations according to relevant regulations.
    II. Questions Concerning the Handling of Increased Tax Burdens onEnterprise with Foreign Investment Following Changeover to the Collectionof Value-Added Tax, Consumption Tax and Business Tax
    (I) Enterprise with foreign investment set up with approval beforeDecember 31, 1993, which have increased tax burdens due to changeover tothe collection of value-added tax, consumption tax and business tax, maythemselves file an application, following examination and approval by thetax authorities, the extra tax paid as a result of increased tax burdensmay be refunded within the approved period of operation, but the longesttime limit should not exceed five years; enterprises without a time limitof operation my file an application, following approval from the taxauthorities, the above-mentioned extra tax paid may be refunded within theperiod no longer than five years.
    (II) Enterprise with foreign investment, which pay both value- addedtax and consumption tax, will have the value-added tax and consumption taxrespectively refunded for the part of taxes that exceed the original taxburden, in accordance with the proportions of value-added tax andconsumption paid.
    (III) Enterprise with foreign investment which directly export orexport through export-oriented enterprises to which they sell theirproducts shall perform the procedures for lump-sum refunding in accordancewith the stipulations of the Provisional Regulations On Value-Added Tax ofthe People's Republic of China and by their export bill of entry andevidence of tax payments.
    (IV) AN enterprise with foreign investment which applies for taxreimbursement because of increased tax burden may, in principle, performthe procedures lump sum after year end; those who have more increased taxburden may apply for reimbursement in advance on a quarterly basis, theaccount can be cleared after year end.
    (V) Departments under the State Administration of Taxation areresponsible for handling the matter of the reimbursement of value- addedtax and consumption tax, state treasury at all levels should make carefulexamination and verification to ensure that refunding is done according toprescribed regulations. The State Administration of Taxation isresponsible for separately lay down stipulations concerning thecalculation of the amount of tax refunded, the application for refund ofduty and the procedures for approval.
    (VI) The people's governments of various provinces, autonomousregions and municipalities are responsible to lay down stipulationsconcerning the reimbursement of business tax.
    Questions Concerning Taxation Related to Sino-Foreign CooperativeExploitation of Oil Resources.
    Value-added tax shall be levied in kind at a 5 percent rate on thecrude oil and natural gas jointly exploited from the oil (gas) fields byChina and foreign companies, and mining area use fees shall be charged inaccordance with current stipulations, resource tax is not collected forthe time being. While calculating and levying value-added tax, the taxamount of receipts will not be deducted, no tax will be refunded for theexport of crude oil and natural gas.
    The offshore self-managed oilfields of the China Offshore OilCorporation shall implement the Circular in accordance with theabove-mentioned stipulations.
    This Circular goes into effect from January 1, 1994.


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