Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Scope of Tax Refund Policy on Domestically-Made Facilities Purchased by Foreign Funded Projects
Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Scope of Tax Refund Policy on Domestically-Made Facilities Purchased by Foreign Funded Projects
Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Scope of Tax Refund Policy on Domestically-Made Facilities Purchased by Foreign Funded Projects
Cai Shui [2006] No. 61
May 10, 2006
The public finance departments or bureaus, the bureaus of state taxes of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan, and the finance bureau of the Xinjiang Production and Construction Corps:
The Changes have been taken place on correlative policies since the tax refund policy has been implemented on the domestic-made facilities purchased by foreign funded projects. In order to carry out the tax refund policy on the domestic-made facilities purchased by foreign funded projects better, specific adjusting scope of tax refund policy on domestically-made facilities purchased by foreign funded projects shall be as follows:
I. The scope of enterprise to enjoy the tax refund of domestically-made facility shall refer to the foreign funded enterprise that is recognized as a general taxpayer of value added tax, the foreign funded enterprise that is recognized as a general taxpayer of non value added tax engaged in the traffic transportation and the development of common dwelling house, and the Chinese-foreign contractual joint venture engaged in prospecting, developing and producing of sea oil.
......
Cai Shui [2006] No. 61
May 10, 2006
The public finance departments or bureaus, the bureaus of state taxes of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan, and the finance bureau of the Xinjiang Production and Construction Corps:
The Changes have been taken place on correlative policies since the tax refund policy has been implemented on the domestic-made facilities purchased by foreign funded projects. In order to carry out the tax refund policy on the domestic-made facilities purchased by foreign funded projects better, specific adjusting scope of tax refund policy on domestically-made facilities purchased by foreign funded projects shall be as follows:
I. The scope of enterprise to enjoy the tax refund of domestically-made facility shall refer to the foreign funded enterprise that is recognized as a general taxpayer of value added tax, the foreign funded enterprise that is recognized as a general taxpayer of non value added tax engaged in the traffic transportation and the development of common dwelling house, and the Chinese-foreign contractual joint venture engaged in prospecting, developing and producing of sea oil.
......