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惠政策有

国税函[2003]368号

颁布日期：20030328 　实施日期：20030328 　颁布单位：国家税务总局

　　GuoShuiHan [2003] No.368

　　March 28， 2003

　　For the purpose of implementing¹ the Circular of the State Administration of Taxation² and Ministry³ of Finance Concerning the Preferential Policy of Enterprise Income Tax for Enterprise with Foreign Investment with Additional Investments （CaiShuiZi [2002] No.56）， some related issues are hereby further specified⁴：

　　I. About the scope of hortative⁵ items

　　According to the provisions of the Circular of the State Administration of Taxation on Implementation⁶ of New Guidance Catalogue for Foreign-invested Industries， the hortative items stipulated⁷ in the CaiShuiZi [2002] No.56 refer to the foreign investment items with additional investments approved before April 1， 2002， which are regarded as the hortative items and Limited-type B listed in the Guidance Catalogue for Foreign-Invested Industries promulgated⁸ by the former State Development and Plan Commission and other relative departments in 1997. The foreign-invested items with additional investments that are approved after April 1， 2002 are regarded as the hortative items specified in the Guidance Catalogue for Foreign-invested Industries promulgated by the former National Development and Plan Commission and other relative departments in 2002.

　　II. About calculation of the incremental⁹ registered capitals after multiple additional investments

　　All the production items formed through multiple additional investments after initial investment of an enterprise with foreign ivestment， which have not enjoyed any preferential treatment of fixed-term abatement¹⁰ or exemption¹¹ of taxes （except for the additional investments that have not formed production items） may be merged¹³ into one item for calculating the its new incremental registered capital. If this new incremental registered capital meets with the requirements specified in Article 1 of CaiShuiZi [2002] No.56， it may enjoy preferential treatment of fixed-term abatement or exemption of taxes for the independent item after the merge¹².

　　III. About calculation of original registered capital

　　The “original registered capital” specified in CaiShuiZi [2002] No.56 refers to the registered capital formed before the enterprise with foreign ivestment inputs¹⁴ additional investments on the new production items or on the merged items specified in Article 2 of this Circular.

　　IV. About calculation of preferential periods of abatement or exemption of taxes for the additional investments

　　For the production item formed from merging¹⁵ multiple additional investments of an enterprise with foreign ivestment， which enjoys a preferential treatment of fixed-term of tax abatement or exemption according to Article 2 of this Circular， the preferential period shall be calculated from the year in which the enterprise begins to obtains profits from the production item formed since the first additional investment. The enterprise shall begins to enjoy the residual¹⁶ preferential treatments in the preferential period of tax abatement or exemption from the year in which the additional investments reach the requirements specified in CaiShuiZi [2002] No.56.