国家税务总局关于外商投资企业承接国外修理修配业务增值税问题的
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国税函[2001]104号 GuoShuiHan [2001] No.104 January 20, 2001 The Administration of State Taxation of Xiamen City: "The Report for Requesting Instructions on Exemption of Value Added Tax relating to Repair and Replacement Business Accepted from Abroad by Newly Established Enterprises with Foreign Investment" (XiaGuoShui [2000] No.40), as submitted by your Administration has been received. According to your Report, enterprises with foreign investment established before January 1, 1994 are, in accordance with relevant provisions of the Circular of the State Administration of Taxation on Taxation of Goods Exported by Enterprises with Foreign Investment (GuoShuiFa [1999] No.189 ), exempted from value added tax on their incomes received from airplane repair and replacement business accepted from abroad, and given refund of value added tax already levied on spare parts and materials; there are, however, no definite provisions concerning taxation on similar business taken by enterprises with foreign investment that were established after January 1, 1994. In this regard, this Reply is hereby made after due consideration as follows: In accordance with the provisions of Article 2 of the "Interim Regulations of the People's Republic of China on Value Added Tax, "and Article 16 of the State Administration on Taxation's" Measures for Tax Refund (Exemption) for Exported Goods" (GuoShuiFa [1994] No.031 ), enterprises with foreign investment established after January 1, 1994 shall be exempted from value added tax on their incomes from airplane repair and replacement business accepted from abroad and, according to the value added tax invoice and the applicable rate of refund, given refund of tax paid when purchasing in China spare parts and materials needed for the repairs. Please carry out these provisions completely. |
