国家税务总局关于外商投资企业从事“来料加工”、“进料加工”及

国税发[1994]239号
颁布日期：19941107 　实施日期：19941107 　颁布单位：国家税务总局

　　GuoShuiFa [1994] No.239

　　November 7，1994

　　The state tax bureaus of various provinces， autonomous¹ regions and municipalities directly under the Central Government， the state tax bureaus of various municipalities separately listed on the State plan and various sub-bureaus of the Offshore² Oil Tax Administration：

　　With regard to the taxation³ question related to enterprise with foreign investment which engage in processing with supplied or imported materials as well as in the production and sales of bid-winning products， after study， we hereby notify you of the following：

　　I. The goods imported by enterprise with foreign investment by the method of processing with supplied or imported materials shall be exempt⁴ from value-added tax and consumption tax on imports. After the export of processed goods， the processed or entrusted⁵ processed goods or service charges shall be exempt from value-added tax and consumption tax.

　　II. For a enterprise with foreign investment which does not directly export the finished products processed with imported materials and assembled with imported parts， but instead transfers the products to another enterprise with foreign investment undertaking⁶ the processing of imported materials for reprocessing and reassembling， which， after the process， exports the products， the matter can be handled in the spirit of the Circular of the State Administration of Taxation Concerning the Levy⁷ and Exemption⁸ of Consolidated⁹ Industrial and Commercial Tax on the Reprocessed and Reassembled Products Produced by An Enterprise with Foreign Investment （GuoShuiFa [1992] No.146）， value-added tax and consumption tax on production shall be exempt.

　　III. The mechanical and electronic products and building materials produced and sold after winning the bid by a enterprise with foreign investment by using loans from internal financial institutions or foreign government and adopting the international bidding method are exempt from value-added tax and consumption tax on the link of production provided that the following certificates and materials can be provided accurately¹⁰. The imported materials and parts needed in the processing and production of the above-mentioned bid-winning products are exempt from value-added tax and consumption tax on import.

　　（1） the bid-winning certificate （original） signed and issued by the China Tendering Corp. or other domestic bidding organizations；

　　（2） the goods supply contract signed between the bid-winner and the China Tendering Corp. or other bidding organizations；

　　（3） the dispatch list provided by the bid-winner when delivering goods to the user in accordance with the stipulation¹¹ of the tender and the goods supply contract；

　　（4） Enterprises which subcontracts bid-winning projects shall be required to provide a subcontract （agreement） signed with the bid-winner， in addition to the above-mentioned documents and materials.