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Circular of the Ministry of Foreign Trade and Economic Cooperation on Issues Concerning the Affirmation of Projects with Foreign Investment Which are Established by Enterprises and Institutions Directly under the Ministry and Involve in Tax Exemption for Import Equipment
[Effective]
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对外贸易经济合作部办公厅关于对部直属企事业单位举办的涉及进口设备免税的外商投资项目进行确认的有关问题的通知
[现行有效]
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【法宝引证码】
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Circular of the Ministry of Foreign Trade and Economic Cooperation on Issues Concerning the Affirmation of Projects with Foreign Investment Which are Established by Enterprises and Institutions Directly under the Ministry and Involve in Tax Exemption for Import Equipment (WaiJingMaoZiFa [1998] No. 8 February 9, 1998) Institutions directly under the Ministry of Foreign Trade and Economic Cooperation (MOFTEC), all foreign trade centers, companies directly under the MOFTEC: In order to implement the spirit of Circular Concerning the Adjustment of Tax Policy of Imported Equipment promulgated by the State Council (GuoFa [1997] No.37), and to ensure carrying out smoothly the tax exemption for import equipment of enterprises with foreign investment that are established by enterprises and institutions directly under MOFTEC, the circular concerning relevant issues is as follows:
| | 对外贸易经济合作部办公厅关于对部直属企事业单位举办的涉及进口设备免税的外商投资项目进行确认的有关问题的通知 (〔1998〕外经贸资字第8号 1998年2月9日) 本部直属事业单位,各外贸中心,本部直属公司: 为贯彻执行国务院《关于调整进口设备税收政策的通知》(国发〔1997〕37号)的精神,保证部属企事业单位举办的外商投资企业设备进口免税工作的顺利进行,现将有关问题通知如下:
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1.The enterprises with foreign investment established by enterprises directly under MOFTEC shall be checked and approved in accordance with the procedures set out in the Circular Concerning Issues on Examination and Approval of Enterprises with Foreign Investment Established by Enterprises and Institutions Directly under MOFTEC (WaiJingMaoZiZi [1992] No.40); the enterprises with foreign investment established by institutions directly under MOFTEC shall be checked and approved in accordance with the procedures set out in the Circular Concerning Issues on Examination and Approval of Enterprises with Foreign Investment Established by Subordinated Enterprises of the Institutions Directly Under MOFTEC (WaiJingMaoZiZi [1996] No.70). ...... | | 一、部直属企业举办外商投资企业仍按《关于审批部直属企事业单位举办外商投资企业有关问题的通知》(〔1992〕外经贸资字第40号)规定的程序进行审批;部直属事业单位举办外商投资企业仍按《关于审批部直属事业单位下属企业举办外商投资企业有关问题的通知》〔1996〕外经贸资字第70号)规定的程序进行审批。 ...... |
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