文　　号： 国发(1994)10号 标　　题： 关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例有关问题的通知(附英文) 颁布日期： 1994年2月22日 实施日期： 1994年1月1日 终止日期： 类　　别： 对外贸易和技术合作 颁布单位： 中华人民共和国国务院 内　　容： 　国务院关于外商投资企业和外国企业适用增值税、消费税、营业税等税 收暂行条例有关问题的通知 　全文 　　各省、自治区、直辖市人民政府，国务院各部委、各直属机构： 　　根据第八届全国人民代表大会常务委员会第五次会议审议通过的《全 国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消 费税、营业税等税收暂行条例的决定》(以下简称《决定》)，现对外商投 资企业和外国企业适用税种等有关问题通知如下： 　　一、关于外商投资企业和外国企业适用税种问题 　　根据《决定》的规定，外商投资企业和外国企业除适用《中华人民共 和国增值税暂行条例》、《中华人民共和国消费税暂行条例》、《中华人民共 和国营业税暂行条例》和《中华人民共和国外商投资企业和外国企业所得 税法》外，还应适用以下暂行条例： 　　(一)国务院1993年12月13日发布的《中华人民共和国土地增值税暂 行条例》； 　　(二)国务院1993年12月25日发布的《中华人民共和国资源税暂行条 例》； 　　(三)国务院1988年8月6日发布的《中华人民共和国印花税暂行条 例》； 　　(四)中央人民政府政务院1950年12月19日发布的《屠宰税暂行条 例》； 　　(五)中央人民政府政务院1951年8月8日发布的《城市房地产税暂行 条例》； 　　(六)中央人民政府政务院1951年9月13日发布的《车船使用牌照税 暂行条例》； 　　(七)中央人民政府政务院1950年4月3日发布的《契税暂行条例》。 　　在税制改革中，国务院还将陆续修订和制定新的税收暂行条例，外商 投资企业和外国企业应相应依照有关条例规定执行。 　　二、关于外商投资企业改征增值税、消费税、营业税后增加的税负处 理问题 　　(一)1993年12月31日前已批准设立的外商投资企业，由于改征增值 税、消费税、营业税增加税负的，由企业提出申请，税务机关审核批准， 在已批准的经营期限内，准予退还因税负增加而多缴纳的税款，但最长不 得超过5年；没有经营期限的，经企业申请，税务机关批准，在最长不超 过5年的期限内，退还上述多缴纳的税款。 　　(二)外商投资企业既缴纳增值税，又缴纳消费税的，所缴税款超过原 税负的部分，按所缴增值税和消费税的比例，分别退还增值税和消费税。 　　(三)外商投资企业生产的产品直接出口或销售给出口企业出口的，按 照《中华人民共和国增值税暂行条例》的规定，凭出口报关单和已纳税凭 证，一次办理退税。 　　(四)外商投资企业因税负增加而申请的退税，原则上在年终后一次办 理；对税负增加较多的，可按季申请预退，年度终了后清算。 　　(五)增值税、消费税的退税事宜由国家税务局系统负责办理，各级国 库要认真审核，严格把关。退税数额的计算、退税的申请及批准程序等， 由国家税务总局另行制定。 　　(六)营业税的退税问题，由省、自治区、直辖市人民政府规定。 　　三、关于中外合作开采石油资源的税收问题 　　中外合作油(气)田开采的原油、天然气按实物征收增值税，征收率为 5%，并按现行规定征收矿区使用费，暂不征收资源税。在计征增值税时， 不抵扣进项税额。原油、天然气出口时不予退税。 　　中国海洋石油总公司海上自营油田比照上述规定执行。 　　本通知自1994年1月1日起施行。 　CIRCULAR ON QUESTION RELATED TO PROVISIONAL REGULATIONS CONCERNINGTAXATIONS INCLUDING VALUE-ADDED TAX,　CONSUMPTION　TAX　 AND　BUSINESS　TAXAPPLICABLE TO ENTERPRISE WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES 　(State Council: 22 February 1994, Coded Guo Fa [1994] No. 10) 　Whole Doc. 　　 　　eoples Governments　of　Various　Provinces,　Autonomous　 Regions　and 　　cipalities, Various　Ministries　and　Commissions,　and　 organizations 　　ctly under the State Council: 　　In line with the Decision on the Provisional　Regulations　 Concerning 　　tion Including Value-Added　Tax,　Consumption　Tax　and　 Business　Tax 　　icable to enterprise with foreign investment and Foreign Enterprises 　　einafter referred to as Decision) examined and approved by　the　 Fifth 　　ion of the Standing Committee of the Eighth National Peoples Congress 　　), we hereby notify you of the　following　questions　related　 to　tax 　　gories applicable to enterprise with foreign　investment　and　 foreign 　　rprises: 　　I. Questions Concerning Tax Categories Applicable to Enterprise　 with 　　ign Investment and Foreign Enterprises 　　In accordance with the stipulations of the Decision, in　addition　 to 　　Provisional Regulations On Value-Added Tax of the Peoples Republic of 　　a, the Provisional Regulations on　Consumption　Tax　of　the　 Peoples 　　blic of China, the Provisional Regulations　On　Business　Tax　 of　the 　　les Republic of China and the Income Tax Law of the Peoples Republic 　　hina for Enterprise with Foreign Investment　and　Foreign　 Enterprises 　　h are applicable to enterprise with　foreign　investment　and　 foreign 　　rprises, the following provisional regulations are also applicable　to 　　: 　　(I) The　Provisional　Regulation　On　Land　Value-Added　Tax　 of　the 　　les Republic of China published by the State Council on December　 13, 　　; 　　(II) The Provisional Regulations On Resources　Tax　of　the　 Peoples 　　blic of China published by the State Council on December 25, 1993; 　　(III) The Provisional Regulations　On　Stamp　Duty　of　the　 Peoples 　　blic of China published by the State Council on August 6, 1988; 　　(IV) The Provisional Regulations On Animal Slaughter Tax published by 　　Government Administration Council of the Central　Peoples　 Government 　　ecember 19, 1950; 　　(V) The Provisional Regulations On Urban Real Estate Tax published by 　　Government Administration Council of the Central　Peoples　 Government 　　ugust 8, 1951; 　　(VI) The Provisional Regulations On Vehicle and Shipping License Fees 　　ished by the Government Administration Council of the Central Peoples 　　rnment on September 13, 1951; 　　(VII) The Provisional Regulations on Contract Tax　published　by　 the 　　rnment Administration Council of the Central　Peoples　 Government　on 　　l 3, 1950. 　　During the tax system reform, the　State　Council　will　 continue　to 　　se and formulate new interim regulations on taxation, enterprise　 with 　　ign investment and foreign enterprises should appropriately　 implement 　　stipulations according to relevant regulations. 　　 　　II. Questions Concerning the Handling of　Increased　Tax　 Burdens　on 　　rprise with Foreign Investment Following Changeover to the　 Collection 　　alue-Added Tax, Consumption Tax and Business Tax 　　(I) Enterprise with foreign investment set up　with　approval　 before 　　mber 31, 1993, which have increased tax burdens due to　 changeover　to 　　collection of value-added tax, consumption tax and business　tax,　 may 　　selves file an application, following examination and approval by　the 　　authorities, the extra tax paid as a result of increased　tax　 burdens 　　be refunded within the approved period of operation, but　the　 longest 　　limit should not exceed five years; enterprises without a time　 limit 　　peration my file an　application,　following　approval　from　 the　tax 　　orities, the above-mentioned extra tax paid may be refunded within the 　　od no longer than five years. 　　(II) Enterprise with foreign investment, which pay both value-　 added 　　and consumption tax, will have the value-added tax and consumption tax 　　ectively refunded for the part of taxes that exceed the　original　 tax 　　en,　in　accordance　with　the　proportions　of　value-added　 tax　and 　　umption paid. 　　(III) Enterprise with foreign investment　which　directly　 export　or 　　rt through　export-oriented　enterprises　to　which　they　 sell　their 　　ucts shall perform the procedures for lump-sum refunding in accordance 　　the stipulations of the Provisional Regulations On Value-Added Tax of 　　Peoples Republic of China and by　their　export　bill　of　 entry　and 　　ence of tax payments. 　　(IV) AN enterprise with foreign　investment　which　applies　 for　tax 　　bursement because of increased tax burden may, in　principle,　 perform 　　procedures lump sum after year end; those who have more increased　 tax 　　en may apply for reimbursement in advance on a　quarterly　basis,　 the 　　unt can be cleared after year end. 　　(V) Departments　under　the　State　Administration　of　 Taxation　are 　　onsible for handling the matter of the reimbursement of　value-　 added 　　and consumption tax, state treasury at all levels should make　 careful 　　ination and verification to ensure that refunding is done according to 　　cribed　regulations.　The　State　 Administration　 of　 Taxation　 is 　　onsible　for　separately　lay　 down　 stipulations　 concerning　 the 　　ulation of the amount of tax refunded, the application for　 refund　of 　　and the procedures for approval. 　　(VI)　The　peoples　governments　of　various　provinces,　 autonomous 　　ons and　municipalities　are　responsible　to　lay　down　 stipulations 　　erning the reimbursement of business tax. 　　Questions Concerning Taxation　Related　to　Sino-Foreign　 Cooperative 　　oitation of Oil Resources. 　　Value-added tax shall be levied in kind at a 5 percent　rate　on　 the 　　e oil and natural gas jointly exploited from the oil (gas)　fields　 by 　　a and foreign companies, and mining area use fees shall be charged　 in 　　rdance with current stipulations, resource tax is　not　 collected　for 　　time being. While calculating and levying　value-added　tax,　 the　tax 　　nt of receipts will not be deducted, no tax will be refunded　for　 the 　　rt of crude oil and natural gas. 　　The　offshore　self-managed　oilfields　of　the　China　 Offshore　Oil 　　oration　shall　implement　the　Circular　in　 accordance　 with　 the 　　e-mentioned stipulations. 　　This Circular goes into effect from January 1, 1994.