财政部、国家税务总局关于外商投资企业追加投资享受企业所得税优

财税[2002]56号

颁布日期：20020601 　实施日期：20020101 　颁布单位：财政部、 国家税务总局

　　the Ministry¹ of Finance， the State Administration of Taxation²

　　June 1， 2002

　　The financial departments （bureaus） and state taxation bureaus of all provinces， autonomous³ regions， municipalities directly under the Central Government and municipalities separately listed on the State plan， the local taxation bureaus of Guangdong and Hai'nan， Local Taxation Bureau of Shenzhen， the Financial Bureau of Xinjiang Army Corps⁴ of Production and Construction：

　　Since a period of time ago， it has been reported from many regions whether enterprises with foreign investment may， if increasing investments by a large scale other than the original contract to enlarge the operational scale， with regard to the proceeds from such increased investment items， separately calculate and enjoy the regularly reduced or exempted⁵ enterprise income tax preferences provided for in Article 8 of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises （hereinafter referred to as the Tax Law） in contrast with the Circular of the Ministry of Finance and the State Administration of Taxation on Several Provisions concerning the Issue of Levy⁶ of the Income Tax from Chinese-Foreign Equity⁷ Joint⁸ Ventures， Chinese-Foreign Cooperative Production Enterprises and Wholly Foreign-Owned Enterprises （CaiShuiWaiZi [1986] No.102）。 Upon study， we hereby， in accordance with the relevant provisions in the Tax Law and the detailed⁹ rules for its implementation¹⁰， give our notice as follows concerning the issue of enterprises with foreign investment enjoying tax preferences due to their increase of investment items with a view to encouraging large transnational companies to invest in China， improving the efficiency of China's utilization¹¹ of foreign investments and further improving the tax preferential polices：

　　I. For any enterprise with foreign investment which engages in the encouraged category of projects in the Catalogue for the Guidance of Foreign Investment Industries approved by the State Council and meets any of the following conditions， the investor¹² may， with regard to the proceeds from investment items increased other than the original contract， separately calculate and enjoy the regularly reduced or exempted enterprise income tax preferences provided for in Paragraphs 1 and 2 of Article 8 of the Tax Law：

　　（1） the newly increased amount of registered capital due to the increase of investment is no less than 60 million USD；

　　（2） the newly increased amount of registered capital due to the increase of investment is no less than 150 million USD， and also no less than 50% of the enterprise' original registered capital.

　　The execution of the above tax preferences must be based upon the application by the enterprise involved and the approval by the taxation organ at the provincial¹³ level. Each taxation organ at the provincial level shall submit the information on its approval to the Ministry of Finance and the State Administration of Taxation for record.

　　II. An enterprise with foreign investment shall distinguish its production and operation of the increased investment items from the production and operation of the original investments， and shall separately set up account books and documents， and accurately¹⁴ calculate the respective taxable income. Where an enterprise with foreign investment fails to reasonably calculate the respective taxable income， the taxation organ may reasonably divide the respective taxable income on the basis of such proportion as income， assets， etc. of the enterprise.

　　III. This Circular shall enter into force as of January 1， 2002. Where the investments increased by an enterprise with foreign investment before January 1， 2002 meet the conditions in this Circular， the enterprise may， among the years for tax reduction and exemption¹⁵ as determined¹⁶ in the Tax Law， enjoy the preferences for the years after January 1， 2002， and the tax amount levied¹⁷ before January 1， 2002 shall not be refunded¹⁸.