国家税务总局关于外国投资者出资比例低于25%的外商投资企业税务

国税函[2003]422号

颁布日期：20030418 　实施日期：20030418 　颁布单位：国家税务总局

　　GuoShuiHan [2003] No. 422

　　April 18， 2003

　　State tax bureaus and local tax bureaus of provinces， autonomous¹ regions and municipalities directly under the Central Government， municipalities separately listed on the State plan：

　　For facilitating localities to accurately² understand， carry out and implement³ the Circular of the MOFTEC， the State Administration of Taxation⁴， the State Administration for Commerce and Industry， and the State Administration of Foreign Investment on Issues Relating to Strengthening the administration over the Examination and Approval， Registration⁵， Foreign Exchanges and Taxes of Enterprises with Foreign Investment （WaiJingMaoFa [2002] No.575）， here is to clarify the issues relating to the tax treatment of the newly-established enterprises with foreign investment with actual capital contributions by foreign investors⁶ lower than 25% （hereinafter referred to as enterprises that foreign investment lower than 25%）：

　　I. Issues on applicable tax system. The applicable tax system to enterprises that foreign investment lower than 25% shall be the same as that to domestic enterprises without enjoying the preferential tax treatment granted to enterprises with foreign investment， unless otherwise provided for by the State Council.

　　II. Issues on tax registration. Enterprises that foreign investment lower than 25% shall be treated as domestic enterprises when handling with tax registration， unless otherwise provided for by the State Council.

　　Please abide⁷ by and implement the present Circular.