国家税务总局关于外商投资企业从事“来料加工”、“进料加工”及生产销售国际中标产品税收问题的通知(附英

第一篇：国家税务总局关于外商投资企业从事“来料加工”、“进料加工”及生产销售国际中标产品税收问题的通知(附英

国家税务总局关于外商投资企业从事“来料加工”、“进料加工”及生产销售国际中标产品税收问题的通知(附英文)【法规标题】国家税务总局关于外商投资企业从事“来料加工”、“进料加工”及生产销售国际中标产品税收问题的通知(附英文)【颁布单位】国家税务总局 【发文字号】

【颁布时间】1994-11-7 【失效时间】0:00:00 【法规来源】http://www.xiexiebang.com/view.jsp?code=***341 【全文】

国家税务总局

国家税务总局关于外商投资企业从事“来料加工”、“进料加工”及生产销售国际中标产品税收问题的通知(附英文)国家税务总局

各省、自治区、直辖市国家税务局，各计划单列市国家税务局，海洋石油税务管理局各分局： 关于外商投资企业从事“来料加工”、“进料加工”及生产销售中标产品的税收问题，经研究，现通知如下：

一、外商投资企业以来料加工、进料加工贸易方式进口的货物，免征进口环节的增值税、消费税。加工货物出口后，免征加工或委托加工货物及工缴费的增值税、消费税。

二、外商投资企业用进口料件加工成品后不直接出口，而是转让给另一承接进料加工的外商投资企业进行再加工、装配后出口的，可按国税发〔1992〕146号《关于外商投资企业生产的产品再加工、装配出口征免工商统一税的通知》的精神办理，免征生产环节的增值税、消费税。

三、利用国际金融组织或国外政府贷款采取国际招标方式由外商投资企业中标生产销售的机电产品、建筑材料，凡能够准确提供下列证明及资料的，免征生产环节的增值税、消费税。对加工生产上述中标产品所需的进口料件，免征进口环节的增值税、消费税。

（一）由中国招标公司或其他国内招标组织签发的中标证明（正本）；

（二）中标人与中国招标公司或其他招标组织签订的供货合同；

（三）中标人按照标书规定及供货合同向用户发货所提供的发货单；

（四）分包中标项目的企业除提供上述单证资料外，还须提供与中标人签署的分包合同（协议）。CIRCULAR ON THE TAXATION QUESTION RELATED TO ENTERPRISE WITHFOREIGN INVESTMENT WHICH ENGAGE IN PROCESSING WITH SUPPLIED OR IMPORTEDMATERIALS AND IN THE PRODUCTION AND SALES OF INTERNATIONAL BID-WINNINGPRODUCTS

(State Administration of Taxation: 7 November 1994 Coded Guo ShuiFa [1994] No.239)

Whole Doc.To the state tax bureaus of various provinces, autonomous regions and municipalities, the state tax bureaus of various cities with independent planning and various sub-bureaus of the Offshore Oil Tax Administration: With regard to the taxation question related to enterprise with foreign investment which engage in processing with supplied or imported materials as well as in the production and sales of bid-winning products, after study, we hereby notify you of the following: I.The goods imported by enterprise with foreign investment by the method of processing with supplied or imported materials shall be exempt from value-added tax and consumption tax on imports.After the export of processed goods, the processed or entrusted processed goods or service charges shall be exempt from value-added tax and consumption tax.II.For a enterprise with foreign investment which does not directly export the finished products processed with imported materials and assembled with imported parts, but instead transfers the products to another enterprise with foreign investment undertaking the processing of imported materials for reprocessing and reassembling, which, after the process, exports the products, the matter can be handled in the spirit of the Circular of the State Administration of Taxation Concerning the Exemption of Consolidated Industrial and Commercial Tax on the Reprocessed and Reassembled Products Produced by a enterprise with foreign investment, a document Coded Guo Shui Fa [1992] No.146, value-added tax and consumption tax on production shall be exempt.III.the mechanical and electronic products and building materials produced and sold after winning the bid by a enterprise with foreign investment by using loans from internal financial institutions or foreign government and adopting the international bidding method are exempt from value-added tax and consumption tax on the link of production provided that the following certificates and materials can be provided accurately.The imported materials and parts needed in the processing and production of the above-mentioned bid-winning products are exempt from value-added tax and consumption tax on import.(1)The bid-winning certificate(original)signed and issued by the China Tendering Corp.or other domestic bidding organizations;(2)The goods supply contract signed between the bid-winner and the China Tendering Corp.or other bidding organizations;(3)The dispatch list provided by the bid-winner when delivering goods to the user in accordance with the stipulation of the tender and the goods supply contract;(4)Enterprises which subcontracts bid-winning projects shall be required to provide a subcontract(agreement)signed with the bid-winner, in addition to the above-mentioned documents and materials.1994年11月7日