Ministry of Finance and State Administration of Taxation, Circular on the Termination of the Tax Rebate Policy for Purchase of Domestically-manufactured Equipment by Foreign-invested Enterprises
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
No more full rebate of VAT to foreign-invested enterprises.
Issued: December 25 2008
Main Contents: Beginning from January 1 2009, the policy of full-amount rebate of value-added tax for purchase of domestically-manufactured equipment by foreign-invested enterprises up to their investment amount shall cease to apply (Article 1).
Repealed Legislation: Circular on the Issuance of the «Trial Measures for the Administration of Tax Rebate for Purchase of Domestically-manufactured Equipment by Foreign-invested Enterprises», 1997; Circular on Several Specific Issues Relevant to Tax Rebate (Exemption) for Exports, Jul 10 2004; Circular on Revising the Scope of the Tax Rebate Policy for the Purchase of Domestically-manufactured Equipment for Foreign-invested Projects, May 10 2006; Circular on the Issuance of the «Trial Measures for the Administration of Tax Rebate for Purchase of Domestically-manufactured Equipment for Foreign-invested Projects», Jul 24 2006; and Circular on Issues Relevant to Tax Rebate for Purchase of Domestically-manufactured Equipment for Construction by Enterprises under a Contracted Labour and Materials Arrangement as Entrusted by Foreign-invested Enterprises, Jun 12 2007
clp reference:3210/08.12.25promulgated:2008-12-25This premium content is reserved for
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