海关总署关于执行《关于外商投资企业境内投资的暂行规定》有关条

署税[2000]642号
颁布日期：20001014 　实施日期：20000901 　颁布单位：海关总署

　　ShuShui [2000] No.642

　　October 14, 2000

　　Gaungdong branch and every customs office and college directly under the General Administration of Customs:

　　Interim¹ Provisions for Investment in China by Enterprises with Foreign Investment (hereinafter referred to as Interim Provisions) jointly² formulated³ by the Ministry⁴ of Foreign Trade and Economic Cooperation and State Administration for Industry and Commerce has been promulgated⁵, in Article 16 of which it is stipulated⁶ that the enterprises with foreign investment that will invest in the central and western regions of the country may enjoy the treatment of enterprise with foreign investment, if the proportion of foreign contribution to the registered capital of the company that received the investment is not less than 25%. Relevant issues concerning the implementation⁷ of this Interim Provisions are hereby clearly defined as follows:

　　I. Any company in central and western regions of the country, that received investment and has obtained the Certificate of Approval of the Enterprise with Foreign Investment and Business License⁸ in accordance with the above Interim Provisions, may apply at the local customs in charge for the customs duties preferential treatment towards enterprises with foreign investment, so long as it accords with the pertinent⁹ regulations in the Urgent Circular of General Administration of Customs on Implementation of Notice of State Council on Adjustment of Tax Policy for Imported Equipment (ShuShui [1997] No.1062), Circular of the General Administration of Customs on the Import Duties Policy for further Encouragement of Foreign Investment (ShuShui [1999] No.791) and Circular of the General Administration of Customs on Transmitting the List of Superiority Industries Inviting¹⁰ Foreign Investment in Central and Western Regions of the Country (ShuShui [2000] No.426)

　　II. This preferential tax policy will be brought into Tax Concession¹¹ Management System, in which "L" shall be filled as the character code. Its abbreviation in Chinese will be "Foreign Reinvestment in Central and Western Regions of the Country". The parameter¹² base of item characters of the current Tax Concession Management System has been under maintenance.

　　III. Every customs office concerned shall adhere to the guideline of administration by law, be firm in implementing¹³ three-level examination and approval system and strengthen follow-up management on goods of concession of tariff¹⁴ and is forbidden to expand the scope of tax exemption¹⁵ without authorization¹⁶. Customs at places of import and local customs in charge shall reinforce their contact and cooperation with each other, improve work style, service and efficiency.

　　Should anything take place in practice, please promptly¹⁷ notify the department of tariff collection and administration under General Administration of Customs.

　　Attachment: Interim Provisions on Domestic investment by Enterprises with Foreign Investment (omitted)