Circular on Revising the Scope of the Tax Refund Policy for the Purchase of Domestically-manufactured Equipment for Foreign-invested Projects

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

The scope of enterprises eligible for tax refunds on the purchase of domestically-manufactured equipment includes foreign-invested enterprises that are ordinary payers of value-added tax or engage in transport business or the development of ordinary housing.

(Issued by the Ministry of Finance and the State Administration of Taxation on May 10 2006.)

(财政部、国家税务总局会于二零零六年五月十日发布。)

Cai Shui [2006] No.61

财税 [2006] 61号

Finance departments (bureaux) and offices of the State Administration of Taxation of the provinces, autonomous regions, municipalities directly under the central government and municipalities with independent development plans and the Finance Bureau of the Xinjiang Production and Construction Corp:

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：

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