财政分部有关调节外商投资公司生产纺品的中华

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发文单位:财政部关于调整外商投资企业生产纺织品的工商统一税税目税率的通知(英文版)

发布日期:1993-1-18

执行日期:1993-1-18

NOTICE ON READJUSTMENT OF TAX ITEMS AND TAX RATES OF CONSOLIDATEDINDUSTRIAL AND COMMERCIAL TAX ON TEXTILES PRODUCED BY ENTERPRISE WITHFOREIGN INVESTMENT

(Ministry of Finance: 18 January 1993, Code Finance and Taxation[93] No. 002)

Whole Doc.

To the tax bureaus of various provinces, autonomous regions and

municipalities, tax bureaus of various cities with separate planning,

sub-bureaus of offshore oil tax administrative bureaus:

In order to meet the needs of opening to the outside world and give

expression to the principle of fair tax burden and facilitate the

development of foreign-funded enterprises, after study, the following

stipulations are hereby worked out on the tax items and tax rates of

consolidated industrial and commercial tax on the textiles produced by

enterprise with foreign investment as well as related issues:

I. Readjusting the tax items and tax rates for textiles. for the

readjusted tax items and tax rates (see Appendix).

II. Intermediate products manufactured by the enterprise with foreign

investment itself and are used in the production of the enterprise are

exempt from tax. In order to balance the tax burden of single weaving

factory and comprehensive factory, with regard to the other wool textiles

produced with the purchased, already taxed, wool yarn and knitting wool,

consolidated industrial and commercial tax may be levied at 5 percent in

accordance with the stipulations on the same tax item for processed and

remade products; On the wool knitted textiles, wool replicas, fake fur and

other textiles produced with purchased, already taxed, wool yarn, knitting

wool, cotton yarn, cotton-type chemical fiber yarn, ramie yarn, natural

silk, and chemical fiber, consolidated industrial and commercial tax may

be levied at a 50 percent reduction of the payable tax.

III. As regards the question concerning to what tax category do the

readjusted textiles belong, it should be implemented in accordance with

the annotations on the tax items of VAT issued by the State Administration

of Taxation.

IV. This notice goes into effect on January 1, 1993.

Appendix: Readjustment Table on the Tax Items and Tax Rates of

Consolidated Industrial and Commercial Tax on Textiles

Appendix:

Readjustment Table On the Tax Items and Tax Rates of

Consolidated Industrial and Commercial Tax on Textiles


Tax Items Tax Rates


Chemical fiber 5%


Textiles

(1) Wool textiles

Wool stripes 5%

Wool knitted fabrics, wool

fabrics, fake fur 7%

Other wool textiles 12%

(2) Other textiles 5%


(完)

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