外经贸资发[1997]第768号
1997年11月28日
各省、自治区、直辖市及计划单列市外经贸委（厅、局），哈尔滨、长春、沈阳、成都、西安、南京、武汉、广州市外经贸委，深圳市招商局：
经国务院批准，对1996年3月31日前依法批准设立的外商投资企业投资总额内进口的设备和原材料，仍延用1996年3月31日前的进口税收政策，直至进口完毕。
请遵照执行。
对外贸易经济合作部 1997年11月28日 颁布
Circular of the Ministry of Foreign Trade and Economic Cooperation Concerning the Extension of the Grace Period of Tax-exemption of Import Equipment and Raw Materials of Enterprises with Foreign Investment
WaiJingMaoZiFa [1997] No.768
November 28, 1997
Commissions (departments, bureaus) of foreign trade and economic cooperation of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan, commissions of foreign trade and economic cooperation of Ha'Erbin, Changchun, Shenyang, Chengdu, Xi'an, Nanjing, Wuhan, Guangzhuo, the Investment Promotion Bureau of Shenzhen:
Approved by the State Council, the equipment and raw materials imported within the total investment of enterprises with foreign investment that were approved by laws to be established before March 31,1996, apply to the import duty policies of the date before March 31, 1996 until the completion of the import.
Please implement as above.
Promulgated by The Ministry of Foreign Trade and Economic Cooperation on 1997-11-28
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