国家税务总局关于外商投资企业采购国产设备有关退税问题的批复

国税函[2001]954号
颁布日期：20011221 　实施日期：20011221 　颁布单位：国家税务总局

GuoShuiHan [2001] No.954

December 21,2001

The state taxation bureau of Hainan:

We have received your Referendum concerning the Tax Refund of the Domestic Equipment Purchases of Enterprises with Foreign Investment (QiongGuoShuiFa [2001] No.114). As for the issue of the tax refund of the domestic equipment purchases of the SIDA Pharmacy Manufacturing Factory under the SIDA Pharmacy Limited Company of Hainan Province, We now reply after consideration as follows:

With regard to branch companies or branch factories without corporate personality of enterprises with foreign investment but with independent economic accounting, if they purchase domestic equipments in the name of the enterprises with foreign investment, the enterprises with foreign investment shall apply for tax refund in accordance with the provisions of the Circular of the State Administration of Taxation concerning the Issue of the Proposed Managerial Measures for Tax Refund of Domestic Equipment Purchases of Enterprises with Foreign Investment(GuoShuiFa [1999] No.171). The branch companies (branch factories) without corporate personality under enterprises with foreign investment shall not apply for tax refund.

Please abide by and carry out the above accordingly.