Notice of the Finance Bureau of Huizhou on Forwarding and Distributing the Notice of the Ministry of Finance and the State Administration of Taxation on the Cancellation of the Rebate Policy for Domestic Equipment Purchased by Foreign-Invested Enterprises

惠州市财政局转发财政部、国家税务总局关于停止外商投资企业购买国产设备退税政策的通知

Promulgating Institution: Finance Bureau of Huizhou

Document Number: Hui Cai Fa [2009] No. 24

Promulgating Date: 04/30/2009

Effective Date: 04/30/2009

颁布机关: 惠州市财政局

文      号: 惠财法[2009]24号

颁布时间: 04/30/2009

实施时间:04/30/2009

To the finance bureaus and the state taxation bureaus of all counties (districts), the branch taxation bureaus directly under the State Taxation Bureau of Huizhou, and the branch taxation bureau of Zhongkai high-tech industrial development zone,

The Notice of the Guangdong Provincial Finance Bureau and the State Taxation Bureau of Guangdong Province on Forwarding and Distributing the Notice of the Ministry of Finance and the State Administration of Taxation on the Cancellation of the Rebate Policy for Domestic Equipment Purchased by Foreign-Invested Enterprises (Yue Cai Fa [2009] No. 15) is hereby transmitted to you for earnest implementation.

Yue Cai Fa [2009] No. 15

Notice on Forwarding and Distributing the Notice of the Ministry of Finance and the State Administration of Taxation on the Cancellation of the Rebate Policy for Domestic Equipment Purchased by Foreign-Invested Enterprises

To all finace departments and the State taxation bureaus of cities above prefecture-level (not including Shenzhen):

The Notice of the Ministry of Finance and the State Administration of Taxation on the Cancellation of the Rebate Policy for Domestic Equipment Purchased by Foreign-Invested Enterprises (Cai Shui [2008] No. 176) is hereby transmitted to you for earnest implementation.

Appendix:

Notice of the Ministry of Finance and the State Administration of Taxation on the Cancellation of the Rebate Policy for Domestic Equipment Purchased by Foreign-Invested Enterprises

Cai Shui [2008] No. 176

To all finance departments (bureaus) and the State administration of taxation branches of the provinces, autonomous regions, municipalities directly under the Central Government and the cities specifically designated in the State plan and the Bureau of Finance of the Xinjiang Production and Construction Corps:

With the approval of the State Council, the VAT rebate policy for domestic products purchased by foreign-invested enterprises is cancelled to facilitate the nationwide VAT transformation reform and to regulate the taxation system. The relevant issues are hereby notified as follows:

    各县（区）财政局、国家税务局、市国税局直属税务分局、仲恺高新技术产业开发区税务分局:

    现将省财政厅、省国家税务局《转发财政部国家税务总局关于停止外商投资企业购买国产设备退税政策的通知》（粤财法〔2009〕15号）转发给你们，请遵照执行。

粤财法〔2009〕15号

转发财政部 国家税务总局关于停止外商投资企业购买国产设备退税政策的通知

    各地级以上市财政局、国家税务局（不发深圳）:

    现将《财政部国家税务总局关于停止外商投资企业购买国产设备退税政策的通知》（财税〔2008〕176号）转发给你们，请遵照执行。

    附

关于停止外商投资企业购买国产设备退税政策的通知

财税〔2008〕176号

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

    为配合全国增值税转型改革，规范税制，经国务院批准，停止执行外商投资企业采购国产设备增值税退税政策。现将有关事项通知如下:

1. The policy under which the VAT for domestic equipment purchased by foreign-invested enterprise(s) within the total investment that can be fully rebated shall no longer be effective from January 1, 2009. The following documents and clauses shall be repealed simultaneously:

(1) The Notice of the State Administration of Taxation on Printing and Distributing the Trial Measures for Administration of Tax Rebate for Domestic Equipment Purchased by Foreign-Invested Enterprises (Guo Shui Fa No.171 [1997]);

(2) Article 1 in the Notice of the Ministry of Finance and the State Administration of Taxation on the Several Specific Issues Concerning Tax Rebate (Exemption) for Exported Goods (Cai Shui No. 116 [2004]);

(3) The Notice of the Ministry of Finance and the State Administration of Taxation on the Adjustment of the Scope of the Rebate Policy for Domestic Equipment Purchased by Foreign-Invested Projects (Cai Shui No.61 [2006]);

(4) The Notice of the State Administration of Taxation and the National Development and Reform Commission on Printing and Distributing Trial Measures for the Administration of Tax Rebate for Domestic Equipment Purchased by Foreign-Invested Projects (Guo Shui Fa No. 111 [2006]);

(5) The Notice of the State Administration of Taxation on Tax Rebate for Domestic Equipment Purchased by the Construction Enterprises Entrusted by Foreign-Invested Enterprises via Labor and Materials Contracting (Guo Shui Han No. 637 [2007]).

       一、自2009年1月1日起,对外商投资企业在投资总额内采购国产设备可全额退还国产设备增值税的政策停止执行。下列文件及条款同时废止:

    (一)《国家税务总局关于印发<外商投资企业采购国产设备退税管理试行办法>的通知》(国税发〔1997〕171号);

    (二)《财政部国家税务总局关于出口货物退(免)税若干具体问题的通知》(财税〔2004〕116号)第一条;

    (三)《财政部国家税务总局关于调整外商投资项目购买国产设备退税政策范围的通知》(财税〔2006〕61号);

    (四)《国家税务总局国家发展和改革委员会关于印发〈外商投资项目采购国产设备退税管理试行办法〉的通知》(国税发〔2006〕111号);

    (五)《国家税务总局关于外商投资企业以包工包料方式委托承建企业购买国产设备退税问题的通知》(国税函〔2007〕637号)。

2. To ensure the successful transition of policy adjustment, the original VAT rebate policy can be implemented for the domestic equipment purchased by the foreign-invested enterprises on or before June 30, 2009, provided that the validation information carried by special VAT invoices are verified to be correct and that the following conditions are satisfied:

(1) The Confirmation of Foreign-Invested Projects in Compliance with the National Industrial Policies was obtained on or before November 9, 2008 and filed with the competent taxation authority on or before December 31, 2008;

(2) The said domestic equipment was purchased, the special VAT invoice obtained and the application for tax rebate filed with the competent taxation authority on or before June 30, 2009;

(3) The purchased domestic equipment has been included in the List of Domestic Equipment Purchased for the Project.

       二、为保证政策调整平稳过渡,外商投资企业在2009年6月30日以前(含本日,下同)购进的国产设备,在增值税专用发票稽核信息核对无误的情况下,可选择按原规定继续执行增值税退税政策,但应当同时符合下列条件:

    (一)2008年11月9日以前获得《符合国家产业政策的外商投资项目确认书》,并已于2008年12月31日以前在主管税务机关备案;

    (二)2009年6月30日以前实际购进国产设备并开具增值税专用发票,且已在主管税务机关申报退税;

    (三)购进的国产设备已列入《项目采购国产设备清单》。

3. For any domestic equipment that is purchased by foreign-invested enterprises and for which the VAT rebate has been granted, the VAT may not be deducted as input VAT from output VAT.

       三、外商投资企业购进的已享受增值税退税政策国产设备的增值税额,不得再作为进项税额抵扣销项税额。

4. Domestic equipment that is purchased by a foreign-invested enterprise and for which VAT rebate has been granted shall be supervised by the competent taxation authority for a period of 5 years. If, during the supervision period, such an enterprise is transformed to be a domestically-funded enterprise or its ownership of equipment changes due to transfer or donation, or any leasing or reinvestment occurs, the rebated tax shall be repaid to the competent rebate authority. The tax repayable shall be calculated with the following formula:

Repayable tax = Net value of domestic equipment × Applicable rate

Net value of domestic equipment refers to the net value of the equipment obtained after depreciation in accordance with the financial accounting system.

Ministry of Finance

State Administration of Taxation

December 25, 2008

       四、外商投资企业购进的已享受增值税退税政策的国产设备，由主管税务机关负责监管，监管期为5年。在监管期内，如果企业性质变更为内资企业，或者发生转让、赠送等设备所有权转让情形，或者发生出租、再投资等情形的，应当向主管退税机关补缴已退税款，应补税款按以下公式计算:

    应补税款=国产设备净值×适用税率

    国产设备净值是指企业按照财务会计制度计提折旧后计算的设备净值。

财政部

国家税务总局

    二○○八年十二月二十五日