Notice of the State Administration of Taxation, the Ministry of Finance and the Ministry of Commerce on Issues Concerning Previously Signed Long-Term Trade Contracts

国家税务总局、财政部、商务部关于老长贸合同有关问题的通知

Promulgating Institution:State Administration of Taxation; Ministry of Finance; Ministry of Commerce

Document Number:Guo Shui Fa [2009] No.102

Promulgating Date:06/04/2009

Effective Date:06/04/2009

颁布机关:国家税务总局; 财政部; 商务部

文      号:国税发[2009]102号

颁布时间:06/04/2009

实施时间:06/04/2009

To the State tax bureaus, departments (bureaus) of finance, and departments (bureaus) of commerce of all provinces, autonomous regions, municipalities directly under the Central Government, and specially designated cities in the State plan, and the Financial Bureau and the Commerce Bureau of the Xinjiang Production and Construction Corps:

Since the second half of 2008, on account of the global financial crisis, foreign demand has diminished and certain long-term trade contracts previously signed by domestic enterprises with foreign investors cannot be duly performed. After discussion, we hereby decide that with respect to previously signed long-term trade contracts approved under the Notice of the State Administration of Taxation, the Ministry of Finance and the Ministry of Commerce on the List of the First Batch of Approved Previously Signed Long-Term Trade Contracts (Guo Shui Fa [2008] No. 103) and the Notice of the State Administration of Taxation, the Ministry of Finance and the Ministry of Commerce on the Results of Examination and Approval of Previously Signed Long-Term Trade Contracts (Guo Shui Fa [2008] No. 130), if any change occurs to the said contracts due to the following reasons, the performance of such contracts shall be allowed to be completed in conformity with the original tax rebate rate.

    各省、自治区、直辖市和计划单列市国家税务局、财政厅（局）、商务厅（局），新疆生产建设兵团财务局、商务局:

   2008年下半年以来，由于国际金融危机的影响，国外需求萎缩，国内企业与外商签订的长贸合同的正常履约受到影响。经研究，决定对《国家税务总局财政部商务部关于第一批老长贸合同审批合格名单的通知》（国税发〔2008〕103号）和《国家税务总局财政部商务部关于老长贸合同审批结果的通知》（国税发〔2008〕130号）批准的长贸合同由于下述原因发生变化的，准予按原退税率执行完毕。

1. Owing to the impact of the global financial crisis, if the price reduction caused by the relevant foreign party results in the amount paid for a signed contract during performance being below RMB 100 million; or the amount paid for a signed contract during performance remains more than RMB 100 million even though the price is lowered; or the performance of an export contract has to be suspended on account of the global economic downturn, which is beyond the control of the parties to the contract.

       一、受国际金融危机影响,由于外方原因,下调价格导致所签订合同执行金额不足1亿元;或下调价格,但合同执行金额仍在1亿元以上的;以及被迫中止出口合同的。

2. The volume of the subject matter of a contract increases as a result of change to the packing pattern as requested by the foreign party thereto.

       二、应外商要求,改变包装物形态,导致合同金额增加的。

3. The approved contract is signed by the parent company while the export and import therefor are carried out by its subsidiary company.

State Administration of Taxation

Ministry of Finance

Ministry of Commerce

June 4, 2009

       三、批准合同为母公司签订，实际进出口为其子公司的。

    国家税务总局

财政部

商务部

    二○○九年六月四日