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国家税务总局关于从事室内外装修、装璜或室内设施安装调试业务范围认定的批复(附英文)
国家税务总局



陕西省税务局
你省西安市税务局询问，国税发〔1992〕109号《关于其他行业生产性外商投资企业解释认定的通知》（以下简称通知）中第二项第（一）所规定的“从事室内外装修、装璜或室内设施的安装调试”，是否包括专门从事电梯安装、地面铺装等业务。经研究明确如下：
《通知》第二项所述“不得视为生产性外商投资企业的专门从事室内外装修、装璜或室内设施的安装调试”的企业，包括：
一、从事电梯、电扶梯安装的企业；
二、对粗装建筑物、构筑物进行地面、表面铺装、门窗等设施安装的企业。

WRITTEN REPLY TO THE QUESTION CONCERNING AFFIRMATION OF THOSEENGAGING IN THE BUSINESS OF INDOOR AND OUTDOOR FIT-UP, DECORATION ORINDOOR FACILITY INSTALLATION AND DEBUGGING

(State Administration of Taxation: 6 July 1994 Coded Guo Shui HanFa [1994] No. 389)

Whole Doc.

To the Shanxi Provincial Tax Bureau:
The Xian Municipal Tax Bureau of your province asked the question as
to whether the stipulations regarding "those engaging in the indoor and
outdoor fit-up, decoration or indoor facility installation and debugging"
as set in Section 2 (1) of the Circular of the State Administration of
Taxation Concerning the Interpretation and Affirmation of Productive
enterprise with foreign investment of Other Trade (hereinafter referred to
as Circular), a document Coded Guo Shui Fa [1992] No. 109, include those
engaging in the business of elevator installation and floor carpeting
work. After study, we hereby clarify the issue as follows:
Enterprises "specialized in indoor and outdoor fit-up, decoration or
indoor facility installation and debugging which cannot be regarded as
productive enterprise with foreign investment" as stated in Section 2 of
the Circular include:
I. Enterprises engaging in the installation of electric elevators and
electric balustrades;
II. Enterprises engaging in the installation of such facilities as
floor and surface carpeting work and doors and windows for fabricated
buildings and structures.



1994年7月6日
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