Notice of the State Administration of Taxation on Specifying the Scope of Foreign Government Loans

国家税务总局关于明确外国政府贷款范围的通知

Promulgating Institution: State Administration of Taxation

Document Number: Guo Shui Fa [2009] No. 256

Promulgating Date: 05/15/2009

Effective Date: 05/15/2009

Revision History: This document has been repealed pursuant to the Announcement of the State Administration of Taxation on Issuing the "Administrative Measures for Value-added Tax and Consumption Tax on Exported Goods and Labor Service" promulgated on June 14, 2012.

颁布机关: 国家税务总局

文      号: 国税函[2009]256号

颁布时间: 05/15/2009

实施时间: 05/15/2009

修订记录: 根据2012年6月14日发布的国家税务总局关于发布《出口货物劳务增值税和消费税管理办法》的公告，此文件被宣布废止。

To the offices of the State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in the State plan:

   各省、自治区、直辖市和计划单列市国家税务局：

For the purpose of facilitating the implementation of the policies of tax rebate (exemption) for mechanical and electronic products of domestic enterprises that win the bid through international bidding by employing loans granted by foreign governments or international financial organizations, upon consultation with the Ministry of Finance, the scope of the countries and institutions providing foreign government loans to China is hereby specified as follows: 1.   Since China started to utilize foreign government loans, 28 countries and institutions (see Appendix 1 hereto) have provided preferential bilateral loans, including Promotional Loan from the German government, Loan from the French Development Agency and Sovereign-guarantee Loans of the Export-Import Bank of the United States of America. The Chinese government includes the aforesaid preferential loans in the scope of foreign government loans.

    为便于利用外国政府贷款或国际金融组织贷款通过国际招标由国内企业中标的机电产品享受退（免）税政策的顺利执行，经商财政部，现将向我国提供外国政府贷款的国家和机构范围，明确如下:

   一、自我国利用外国政府贷款以来，共有28个国家或机构（见附件1），向我国提供双边优惠贷款，其中包括德国促进贷款、法国开发署贷款和美国进出口银行主权担保贷款。我国政府将上述优惠贷款，一并纳入外国政府贷款范围管理。

2.   In consideration of the special nature of the management of the Sovereign-guarantee Loan Project of the Export-Import Bank of the United States of America, for the convenience of implementation, the list of approved Sovereign-guarantee Loan Project of the Export-Import Bank of the United States of America as of the date herein (see Appendix 2 hereto for more details) are hereby released.

    二、由于美国进出口银行主权担保贷款项目管理比较特殊,为便于各地执行,现将截止目前已核准的美国进出口银行主权担保贷款项目清单(见附件2)予以明确。

3.   Please strictly implement the provisions of Article 1 and Article 2 of this Notice. As for bid-winning items beyond the stipulated scope, no notice or letter of acceptance may be issued.

    三、请严格按照本通知第一、二条规定执行,对超出规定范围的中标项目,一律不得签发中标证明通知书。

Appendices: 1.  List of Countries and Institutions Providing Foreign Government Loans to China (Omitted)

    附件1向我国提供外国政府贷款的国家和机构一览表(略)