Announcement on Issues Relevant to Expanding the Scope of Enterprises to Which the Measures for Administration of the Exemption, Setoff and Refund of Tax Apply

关于扩大适用免抵退税管理办法企业范围有关问题的公告

The Announcement allows tax exemption, setoff and refund of tax of integrated circuit design, software design and animation design enterprises to be extended to entrustment of processing.

Clp Reference: 3220/11.03.14 Promulgated: 2011-03-14 Effective: 2011-05-01

(Issued by the State Administration of Taxation on March 14 2011 and effective as of May 1 2011.)

(财政部于二零一一年三月二十一日发布施行。)

SAT [2011] No.18

国家税务总局 [2011] 第18号

With a view to supporting the development of new industries in China and adapting to new business models, we hereby announce matters relevant to expanding the scope of enterprises to which the measures for administration of the exemption, setoff and refund of tax apply as follows:

为支持国内新兴产业的发展，适应新的经营模式，现就扩大免抵退税管理办法企业范围的有关事项公告如下：

1. Integrated circuit design, software design and animation design enterprises as well as other high and new technology enterprises (other than small taxpayers) that have had their business registration granted for at least two years and that engage in the following businesses may be governed by the measures for administration of the exemption, setoff and refund of tax:

一、工商登记时间两年以上的集成电路设计、软件设计、动漫设计企业及其他高新技术企业（小规模纳税人除外）从事以下业务的，可实行免抵退税管理办法：

(1) the export of goods the research and development or design of which was done by the enterprise itself and that were purchased by the enterprise after production and processing by another enterprise or were recovered by the enterprise after entrustment of their production and processing to another enterprise in China;

（一）自主研发、设计由其他企业生产加工后进行收购或委托国内其他企业生产加工后收回的货物出口；

(2) the export of goods imported after entrustment of their processing to an offshore enterprise and on which the enterprise's brand is used;

（二）委托境外企业加工后进口再使用本企业品牌的货物出口；

(3) the export of goods concerning outsourced hardware and equipment in which software researched and developed or designed by the enterprise is embedded; or

（三）自主研发、设计软件，加载到外购的硬件设备中的货物出口；

(4) other circumstances as specified by the State Administration of Taxation.

（四）国家税务总局规定的其他情形。

2. This Announcement shall be effective as of May 1 2011. Where prior tax treatment is inconsistent with this Announcement, it may be adjusted in line with this Announcement.

clp reference:3220/11.03.14prc reference:国家税务总局 [2011] 第18号promulgated:2011-03-14effective:2011-05-01

二、本公告自2011年5月1日起施行。此前的税收处理与本公告规定不一致的，可按本公告规定予以调整。

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