国家税务总局关于外商投资企业外方资金未按规定到位有关税务处理
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国税函[2001]289号 GuoShuiHan [2001] No.289 April 17, 2001 Sichuan State Taxation Bureau: Your Request for Instructions on the Proof of Disposal of Tax Issues in the Case of Chengdu EnWei (ChuanGuoShuiFa [2001] No.55) was received. Upon deliberation, the official reply is hereby given as follows: Paragraph 2 of Article 4 of the Law of the People's Republic of China on Chinese-foreign Equity Joint Ventures provides that "the proportion of the foreign party's investment in an equity joint venture shall be, in general, not less than 25 percent of its registered capital". Within the term of capital contribution stipulated in the relevant laws, regulations or the investment contracts, where foreign investor as taxpayer doesn't meet the requirement of this paragraph, and the taxpayer doesn't report his actual situation to the taxation authorities when going through the tax registration procedures in accordance with the Article 6 of the Implementing Rules of Law of the People's Republic of China on the Administration of Tax Collection, the taxation authorities are entitled to calculate and levy the tax fund according to the taxpayer's actual situation, in accordance with the Article 59 of the Implementing Rules of Law of the People's Republic of China on the Administration of Tax Collection" where the taxation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation".axation authorities find that the taxpayer's contents of tax registration don't conform to its actual situation, they may order it to be rectified and levy the tax according to the actual situation". |
