国家税务总局关于我国境内企业向外国企业支付软件费扣缴营业税问

国税发[2000]179号
颁布日期：20001103 　实施日期：20001103 　颁布单位：国家税务总局

　　GuoShuiFa [2000] No.179

　　November 3, 2000

　　The Administration of State Taxation¹ and the Administration of Local Taxation of every province, autonomous² region, municipality directly under the Central Government and municipality separately listed on the State plan:

　　From recent reports by some localities, it has been contentious³ that whether the price for software paid by Chinese enterprises to foreign enterprises without any establishment in China is subject to withholding⁴ of business tax. With a view to standardizing⁵ the taxation control, the following provisions are made for clarification of the above-mentioned problem.

　　1. Where a foreign enterprise sells to a Chinese enterprise mere⁶ software or related software together with the transfer of postal⁷ or telecommunication⁸ equipment or computers, the price for such software paid by the Chinese transferee is not subject to withholding of business tax on the foreign enterprise, regardless of whether the customs duty and import link value added tax have been paid for the imported software.

　　2. Where a foreign enterprise rents to a Chinese enterprise postal or telecommunication equipment or computers and software relating to them, and the Chinese enterprise is charged for the software separately, such charges shall be regarded as rental⁹ receipts from renting the above-mentioned goods and, according to provisions of Circular of the State Administration of Taxation Regarding the Problem of Whether the Interests and Rental Receipts Earned in China by Foreign Enterprises Are Subject to Business Tax', be exempt¹⁰ from business tax.

　　3. This Circular shall become effective as of October 1, 1999. No tax payment or refund¹¹ is to be conducted with regard to the above-mentioned software imported before October 1, 1999 (reference made to the declaration date) for self use, regardless of whether the tax has been or has not been paid; business tax paid after October 1, 1999 with regard to price for software paid by the Chinese enterprise to the foreign enterprise shall be refunded¹².