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| Order of the President of the People's Republic of China | | 中华人民共和国主席令 |
(No.18) | |
（第十八号） |
“Decision of the Standing Committee of the National People's Congress Concerning the Application of Interim Regulations on Such Taxes As Value-added Tax, Consumption Tax and Business Tax to Foreign Investment Enterprises and Foreign Enterprises” is adopted at the Fifth Meeting of the Standing Committee of the Eighth National People's Congress on December 29, 1993, and is promulgated . This law is effective as of the same date of promulgation. | |
《全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定》已由中华人民共和国第八届全国人民代表大会常务委员会第五次会议于１９９３年１２月２９日通过，现予公布，自公布之日起施行。 |
President of the People's Republic of China: Jiang Zemin | |
中华人民共和国主席 江泽民 |
December 29, 1993 | |
１９９３年１２月２９日 |
Decision of the Standing Committee of the National People's Congress Concerning the Application of Interim Regulations on Such Taxes as Value-added Tax, Consumption Tax and Business Tax to Enterprises with Foreign Investment and Foreign Enterprises | |
全国人大常委会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定 |
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（１９９３年１２月２９日第八届全国人民代表大会常务委员会第五次会议通过） |
The Fifth Meeting of the Standing Committee of the Eighth National People's Congress, having considered the proposal submitted by the State Council on the Application of the Interim Regulations on such taxies as Value-added Tax, Consumption Tax and Business Tax to Enterprises with Foreign Investment and Foreign Enterprises, specifically makes the following decisions with a view to unifying the tax system, balancing the tax burden, improving the investment environment of our country, and catering for the need of establishing and developing the socialist market economy: | |
第八届全国人民代表大会常务委员会第五次会议审议了国务院关于提请审议外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的议案，为了统一税制，公平税负，改善我国的投资环境，适应建立和发展社会主义市场经济的需要，特作如下决定： |
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| 1.Before the relevant tax laws are formulated, the Interim Regulations on Value-added Tax, the Interim Regulations on Consumption Tax and the Interim Regulations on Business Tax promulgated by the State Council shall be applicable to enterprises with foreign investment and foreign enterprises from the date of January 1, 1994. The Regulations of the People's Republic of China on Consolidated Industrial and Commercial Tax （Draft） adopted in principle at the 101st Meeting of the Standing Committee of the National People's Congress on September 11, 1958 and promulgated by the State Council for trial implementation on September 13, 1958 shall be nullified on the same date. | | 一、在有关税收法律制定以前，外商投资企业和外国企业自１９９４年１月１日起适用国务院发布的增值税暂行条例、消费税暂行条例和营业税暂行条例。１９５８年９月１１日全国人民代表大会常务委员会第一百零一次会议原则通过、１９５８年９月１３日国务院公布试行的《中华人民共和国工商统一税条例（草案）》同时废止。 |
Value-added Tax for the Chinese-foreign co-operative exploitation of offshore oil and natural gas shall be collected in kind. The tax rates and measures of collection shall be separately formulated by the State Council. | |
中外合作开采海洋石油、天然气，按实物征收增值税，其税率和征收办法由国务院另行规定。 |
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| 2.Where the tax burden of the enterprises with foreign investment approved to be established before the date of December 31, 1993 increases due to the imposition of Value-added Tax, Consumption Tax and Business Tax pursuant to Article 1 of this Decision, such enterprises may, upon application to and with the approval of the tax authorities, have a refund on the excess tax paid due to such increased tax burden within the approved operation time-limit, and a maximum time-limit to be approved may not exceed five years. If there is no limit on operation period, the enterprises may, upon application to and with the approval of the tax authorities, have a refund on the excess tax paid due to such increased tax burden for a maximum of five years. The detailed measures shall be formulated by the State Council. | | 二、１９９３年１２月３１日前已批准设立的外商投资企业，由于依照本决定第一条的规定改征增值税、消费税、营业税而增加税负的，经企业申请，税务机关批准，在已批准的经营期限内，最长不超过五年，退还其因税负增加而多缴纳的税款；没有经营期限的，经企业申请，税务机关批准，在最长不超过五年的期限内，退还其因税负增加而多缴纳的税款。具体办法由国务院规定。 |
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| 3.Apart from Value-added Tax, Consumption Tax and Business Tax, other types of taxes applicable to enterprises with foreign investment and foreign enterprises shall be implemented in accordance with the laws where there are such provisions; and be implemented in accordance with the stipulations of the State Council where there are no such provisions in the laws. | | 三、除增值税、消费税、营业税外，其他税种对外商投资企业和外国企业的适用，法律有规定的，依照法律的规定执行；法律未作规定的，依照国务院的规定执行。 |
Enterprises with foreign investment mentioned in this Decision means Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-capital enterprises established within the territories of China. | |
本决定所称外商投资企业，是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。 |
Foreign enterprises mentioned in this Decision means foreign companies, enterprises and other economic organizations which have set up institutions or places within the territories of China to engage in production or business operations, or though they have not set up any institutions or places, they have income sourced within the territories of China. | |
本决定所称外国企业，是指在中国境内设立机构、场所，从事生产、经营和虽未设立机构、场所，而有来源于中国境内所得的外国公司、企业和其他经济组织。 |
This Decision shall enter into force as of the date of promulgation. | |
本决定自公布之日起施行。 |
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