Circular on Several Issues Concerning the Crediting of Purchases of Domestically Produced Equipment as Investments by Foreign-invested Enterprises and Foreign Enterprises Against Enterprise Income Tax

关于外商投资企业和外国企业购买国产设备投资抵免企业所得税若干问题的通知

This Circular is concerned with purchases of production lines and integration equipments, equipments that are assembled by imported material and parts, and domestically produced equipments.

(Issued by the State Administration of Taxation on May 20 2005.)

(国家税务总局于二零零五年五月二十日发布。)

Guo Shui Han [2005] No.488

国税函 [2005] 488号

Offices of provinces, autonomous regions, municipalities directly under the central government and cities with independent development plans of the State Administration of Taxation, the Local Taxation Bureaux of Guangdong and Hainan Province and the Local Taxation Bureau of Shenzhen City:

各省、自治区、直辖市和计划单列市国家税务局，广东、海南省地方税务局，深圳市地方税务局:

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