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| Circular of the Beijing Finance Bureau, Beijing Administration of State Taxation, Beijing Administration of Local Taxation, and Beijing Administration of Customs on Distributing the Ministry of Finance, State Administration of Taxation, and the General Administration of Customs with Respect to Issues Concerning the Tax Policies for the 29th Olympic Games | | 北京市财政局、北京市国家税务局、北京地方税务局、北京海关转发财政部、国家税务总局、海关总署关于第29届奥运会税收政策问题的通知 |
(No. 694 [2003] of the Beijing Finance Bureau August 10, 2003) | |
（2003年8月10日 京财税[2003]694号） |
The finance bureaus, administrations of state taxation, administrations of local taxation at all districts and counties, all the sub-bureaus directly under the Municipal Administration of State Taxation and the Municipal Administration of Local Taxation, | |
各区县财政局、国家税务局、地方税务局、市国税局、市地税局各直属分局： |
In order to support the development of Olympic Sports, and ensure the smooth launching of the 29th Olympic Games, we hereby distribute to you the document of the "Circular on Issues Concerning the Tax Policies for the 29th Olympic Games | |
为了支持发展奥林匹克运动，确保第29届奥运会顺利举办，现将财政部、国家税务总局、海关总署《关于第29届奥运会税收政策问题的通知》(财税[2003]10号)文件转发给你们，并就有关问题补充规定如下，请一并依照执行： |
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| I. The "29th Olympic Games" as mentioned in the Document covers the Organizing Committee of the 29th Olympic Games, International Olympic Committee, China Olympic Committee, and the construction projects of the Olympic Games (the names of the projects, see Attachment I), and other participants in close relation to the 29th Olympic Games. | | 一、文件中所称第29届奥运会是指：与举办第29届奥运会密切相关的，第29届奥运会组委会、国际奥委会、中国奥委会以及奥运建设项目(项目名称见附表1)等奥运会参与者组成。 |
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| II. Individuals shall be encouraged to take part in the 29th Olympic Games. Where an individual donates any fund to the Organizing Committee of the 29th Olympic Games, China Olympic Committee, International Olympic Committee, and to the construction projects through the people's government of the Beijing Municipality, the part of which not exceeding 30% of the taxable income as declared by him may be deducted from his taxable income; entities accepting donations shall sign a contract with the individual for his donations or patronage materials, and shall issue him a receipt, which shall indicate the classes and quantities of the donations. The price of the donations shall be determined according to the agreement or the market price, and the amount of price determined thereof, which is lower than 30% of the taxable income as declared by the individual, shall be deducted from his taxable income. | | |
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| III. The procedures for the examination and approval for tax deduction or exemption on imported facilities and equipments, which are needed for the construction of sports fields & gymnasiums (or sports facilities) for the 29th Olympic Games by other entities, shall be handled according to the Circular on Adjusting Tax Policies for Imported Equipments (No.37 [1997] of the State Council) of the State Council and other preferential policies in force. | | 三、对其他单位在第29届奥运会体育场馆建设中所需进口设备及器材的减免税审批程序，根据国务院《关于调整进口设备税收政策的通知》(国发[1997]37号)等其他现行优惠政策办理； |
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IV. The Organizing Committee of the 29th Olympic Games, International Olympic Committee, and China Olympic Committee, as well as the enterprises, public organizations and groups providing donations and patronages to the Olympic Games shall, according to the relevant provisions of tax laws, make business accounting separately on duty-free income as prescribed in the Documents; and shall then file applications to the tax authorities in charge for tax exemption on all items of taxes on this basis. The specific procedures are as follows:
．．．．．． | | 四、第29届奥运会组委会、国际奥委会、中国奥委会及向奥运会提供捐赠、赞助的企业、社会组织和团体应依照税法有关规定，对文件中规定的免税收入进行单独核算；在此基础上，向主管税务机关提出各项税收的免税申请，具体步骤为：
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