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Ministry of Finance and the State Administration of Taxation, Circular on Revising the Scope of the Tax Refund Policy for the Purchase of Domestically-manufactured Equipment for Foreign-invested Projects
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
June 02, 2006 | BY
clpstaff &clp articlesIssued: May 10 2006Applicability: In the event of a conflict between this Circular and past provisions, this Circular shall prevail (Article 4).Main contents:…
Issued: May 10 2006
Applicability: In the event of a conflict between this Circular and past provisions, this Circular shall prevail (Article 4).
Main contents: The Circular clarifies the scope of foreign-invested enterprises eligible for tax refunds on the purchase of domestically-manufactured equipment and the definition of 'domestically-manufactured equipment'.
Related legislation: Foreign Investment Industrial Guidance Catalogue (Amended in 2007), Oct 31 2007, CLP 2007 No.10 p.22; Catalogue for Guiding Foreign Investment in the Dominant Industries of the Central and Western Regions and Catalogue for Import Commodities Not Exempt from Duty and Tax for Foreign-invested Projects (Trial Implementation), Dec 31 1997, CLP 1998 No.4 p.8
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