关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)

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文号：国税发(1994)205号标题：关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)颁布日期：1994年9月15日实施日期：1994年9月15日终止日期：类别：增值税颁布单：国家税务总局内容：国家税务总局关于外商投资企业改征增

　　文　　号：国税发(1994)205号

　　标　　题：关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知(附英文)

　　颁布日期： 1994年9月15日

　　实施日期： 1994年9月15日

　　终止日期：

　　类　　别：增值税

　　颁布单λ：国家税务总局

　　内　　容：　国家税务总局关于外商投资企业改征增值税、消费税后期初库存已征税款处理问题的通知

　　通知

　　各省、自治区、直辖市国家税务局，各计划单列市国家税务局：

　　关于外商投资企业期初库存已征税款的处理问题，经研究，现通知如下：

　　一、外商投资企业生产出口产品所涉及的1994年期初库存所含的已征税款(以下简称“已征税款”)不得抵扣，应计入产品成本处理。

　　外商投资企业生产的产品既有内销，又有出口的，应单独核算出口产品的已征税款;不能单独核算或划分不清的，按内销产品和出口产品销售额的比例划分确定。

　　二、外商投资企业由于改征增值税、消费税而多缴纳税款需给予返还的，其应多缴纳的税款数额先抵扣已征税款。抵扣完以后，多缴纳的税款部分再根据国税发〔1994〕115号《国家税务总局关于退还外商投资企业改征增值税、消费税后多缴纳税款若干具体问题的通知》的有关规定给予返还。

　　三、外商投资企业改征增值税、消费税后，û有多缴税款的，其期初库存已征税款在û有新的规定之前，仍按财政部、国家税务总局(94) 财税字第019号《关于增值税一般纳税人1994年期初存货已征税款计算和处理问题的补充通知》的规定办理。

　　四、各级主管税务机关要对外商投资企业申报的1994年期初库存已征税款进行认真审核，并建立审批制度。纳税人申报的已征税款δ经主管税务机关审核的，一律不得处理。凡弄虚作假、扩大或虚报已征税款，造成不缴或少缴应纳税款的，取消已征税款的抵扣资格，并按《中华人民共和国税收征收管理法》有关偷税的规定处理。

　　五、具体操作办法由各省、自治区、直辖市国家税务局和各计划单列市国家税务局根据上述原则制定，并报国家税务总局备案。　CIRCULAR ON QUESTIONS CONCERNING THE HANDLING OF THE　TAX　 ALREADYLEVIED RELATED TO STOCK IN THE　EARLY　PERIOD　AFTER　 CHANGE-OVER　TO　THECOLLECTION OF VALUE-ADDED TAX　AND　 CONSUMPTION　TAX　ON　ENTERPRISE　WITHFOREIGN INVESTMENT 　(State Administration of Taxation: 15　September　1994　Coded　 GuoShui Fa [1994] No. 205) 　Whole Doc. 　　　　he tax bureaus of various provinces, autonomous regions and 　　cipalities,　the　tax　bureaus　of　various　cities　with　 independent 　　ning: 　　After studying the question concerning the handling　of　the　 already 　　ed tax in stock in the early period related to enterprise with foreign 　　stment, we hereby notify you of the following: 　　I. The already collected tax (hereinafter　referred　to　as　 already 　　ed tax) contained in the 1994 initial stock involved　in　the　 export 　　ucts produced by enterprise with foreign investment cannot be deducted 　　rather should be included in and handled as the product cost. 　　When the products produced by an enterprise with　foreign　 investment 　　ude both for internal sales and for export; the already levied tax　on 　　export products shall be calculated separately; products　that　 cannot 　　alculated separately or cannot　be　clearly　divided,　they　 shall　be 　　ded and determined in accordance with the proportion of　sales　 volume 　　een products for internal sales and products for export. 　　II. When the extra tax paid by an enterprise with foreign　 investment 　　to the change-over to the levy of value-added tax and consumption　 tax 　　s to be refunded, the amount　of　the　extra　tax　payment　 should　be 　　cted first from the already levied tax, after the already　levied　 tax 　　ll deducted, the extra tax payment shall　be　returned　in　 accordance 　　the related stipulations of Circular of the State　 Administration　of 　　tion on Some Specific Questions　Concerning　the　Extra　Tax　 Paid　by 　　rprise with Foreign Investment After the Change-over to the Collection 　　alue-Added Tax and Consumption Tax, a document coded Guo Shui Fa 　　4] No. 115. 　　III. After the switch-over to the collection of value-added　tax　 and 　　umption tax, if a foreign-funded enterprise which had not　paid　 extra 　　then before new regulations are published, the already levied tax　 on 　　initial　stocks　shall　still　be　handled　in　accordance　 with　the 　　ulations of the Supplementary Circular on the Question Concerning　 the 　　ulation and Handling of the Already Levied Tax on the Initial Stock in 　　for Ordinary Payer of Value-Added Tax, a document of the Ministry　 of 　　nce and the State Administration of Taxation Coded (94) Cai Shui Zi 　　019. 　　　　IV. The competent tax authorities at various　levels　should　 conduct 　　cientious examination and verification of the already　levied　 tax　on 　　initial　stock　of　1994　declared　by　an　enterprise　with　 foreign 　　stment, and establish an examination and approval system. The　 already 　　ed tax declared by the tax　payer　that　has　not　been　 examined　and 　　fied by the competent tax authorities shall　not　be　handled　 without 　　ption. Those who practice fraud. expand　or　submit　false　 report　on 　　ady levied tax which result in paying no or less payable tax shall　 be 　　ualified for the deduction of already collected tax,　and　their　 case 　　l be dealt with in accordance with　the　stipulations　 concerning　tax 　　ion as set in the Law of　the　Peoples　Republic　of　China　 for　the 　　ection and Management of Tax. 　　V. The concrete operational methods shall be formulated in accordance 　　the above-mentioned principle by the state　tax　bureaus　of　 various 　　inces, autonomous regions and municipalities and the state tax bureaus 　　ons and municipalities and the state tax　bureaus　of　various　 cities 　　independent planning, and reported to　the　State　 Administration　of 　　tion for the record.

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