国税函发[1991]第663号
1991年9月16日
现将贯彻执行《国务院关于批准国家高新技术产业开发区和有关政策规定的通知》（国发〔1991〕12号）和《国家高新技术产业开发区税收政策的规定》（以下简称《规定》）中有关涉外税收问题明确如下：
一、 在国务院批准设立的高新技术产业开发区（以下简称开发区）内被认定为高新技术企业的中外合资经营企业，依照《规定》第六条第四款规定，在免税期满后，纳税确有困难的，需要在一定期限内再给予适当减免税照顾的，应由企业提出申请，经当地税务机关审核后，呈报国家税务局批准。
二、 设立在开发区被认定为高新技术企业的外商投资企业，可自被认定为高新技术企业之日所属的纳税年度起，减按15％税率征收企业所得税。
三、 国务院确定的国家高新技术产业开发区，如果设在沿海经济开放区内，对被认定为高新技术企业的外商投资企业，允许在经济开放区和产业开发区的税收优惠规定中从优选择享受一种税收优惠待遇，但不得重复享受。
四、 设在开发区内被认定为高新技术企业的外商投资企业，用于高新技术开发和高新技术产品生产的仪器、设备，需要加速折旧的，应由企业提出申请，经当地税务机关审核后，逐级上报国家税务局批准。
国家税务总局 1991年9月16日 颁布
Circular of the State Administration of Taxation on the Issues of Foreign-related Taxation Occurred While Carrying Out the Provisions on Taxation Policy of State High/New Technology Industry Development Zones
GuoShuiHanFa [1991] No.663
September 16, 1991
The issues of foreign-related taxation occurred while carrying out the Circular of State Council Concerning Approving the State High/New Technology Industry Development Zones and Relevant Policies and Provisions (GuoFa [1991] No.12) and the Provisions on Tax Policy of State High/New Technology Industry Development Zones (hereinafter referred to as the Provisions) are specified as follows:
1. Where the Chinese-foreign equity joint ventures which are in the high/new technology industry development zones (hereafter as development zones) approved by State Council to be established and which are determined to be high/new technology enterprises, according to the Paragraph 4 of Article 6 of the Provisions, have difficulty paying taxes after the period of tax exemption is expired and need be given special favor of proper reduction and exemption of tax again in a certain period, the enterprise shall file the application and submit the report to State Administration of Taxation for approval after the local tax authorities have examined.
2. The enterprises with foreign investment which are established in development zones and determined to be high/new technology enterprises, the business income tax may be levied at the reduced rate of 15% since the tax year on which the date of the determination to be high/new technology enterprises falls.
3. Where the high/new technology industry development zones defined by State Council is in coastal economical open zone, the enterprises with foreign investment which are determined to be high/new technology enterprises are permitted to choose one preferential treatment of taxation in the provisions of taxation preference in economical open zones and industry development zones, but shall not overlap.
4. Where the enterprises with foreign investment which are established in development zones and determined to be high/new technology enterprises need accelerate the depreciation of the apparatus and facilities used for development of high/new technology or production of high/new technology products, shall file an application, and after the check and approval of local taxation authorities, be reported, level by level, to the State Administration of Taxation for approval.
Promulgated by The State Administration of Taxation on 1991-9-16 |
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