全國人民代表大會常務委員會

全國人民代表大會常務委員會關于外商投資企業和外國企業適用增值稅、消費稅、營業稅等稅收暫行條例的決定(附英文)
1993年12月29日第八屆全國人民代表大會常務委員會第五次會議通過

第八屆全國人民代表大會常務委員會第五次會議審議了國務院關于提請審議外商投資企業和外國企業適用增值稅、消費稅、營業稅等稅收暫行條例的議案，為了統一稅制，公平稅負，改善我國的投資環境，適應建立和發展社會主義市場經濟的需要，特作如下決定：
一、在有關稅收法律制定以前，外商投資企業和外國企業自1994年1月1日起適用國務院發布的增值稅暫行條例、消費稅暫行條例和營業稅暫行條例。1958年9月11日全國人民代表大會常務委員會第一百零一次會議原則通過、1958年9月13日國務院公布試行的《中華人民共和國工商統一稅條例（草案）》同時廢止。
中外合作開采海洋石油、天然氣，按實物征收增值稅，其稅率和征收辦法由國務院另行規定。
二、1993年12月31日前已批準設立的外商投資企業，由于依照本決定第一條的規定改征增值稅、消費稅、營業稅而增加稅負的，經企業申請，稅務機關批準，在已批準的經營期限內，最長不超過五年，退還其因稅負增加而多繳納的稅款；沒有經營期限的，經企業申請，稅務機
關批準，在最長不超過五年的期限內，退還其因稅負增加而多繳納的稅款。具體辦法由國務院規定。
三、除增值稅、消費稅、營業稅外，其他稅種對外商投資企業和外國企業的適用，法律有規定的，依照法律的規定執行；法律未作規定的，依照國務院的規定執行。
本決定所稱外商投資企業，是指在中國境內設立的中外合資經營企業、中外合作經營企業和外資企業。
本決定所稱外國企業，是指在中國境內設立機構、場所，從事生產、經營和雖未設立機構、場所，而有來源于中國境內所得的外國公司、企業和其他經濟組織。
本決定自公布之日起施行。

RESOLUTIONS OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'SCONGRESS REGARDING THE APPLICATION OF PROVISIONAL REGULATIONS ONVALUE-ADDED TAX, CONSUMPTION TAX, BUSINESS TAX, ETC., TO ENTERPRISES WITHFOREIGN INVESTMENT AND FOREIG
N ENTERPRISES

(Standing Committee, National People's Congress: 29 December 1993)

Whole Doc.
The Fifth Session of the Standing Committee Meeting of the Eighth
National People's Congress has reviewed the proposals on the application
of the provisional regulations of Value-Added Tax, Consumption Tax,
Business Tax, etc., to enterprises with foreign investment and foreign
enterprises submitted for examination and approval by the State Council.
In order to unify the tax system, balance the tax burden, improve the
investment environment of our Country, and cater for the need of
establishing and developing the socialist market economy, the following
resolutions were specifically made:
1. Before the relevant tax laws have been formulated, the Provisional
Regulations on Value Added Tax, The Provisional Regulations on Consumption
Tax and the Provisional Regulations on Business Tax promulgated by the
State Council shall be applicable to enterprise with foreign investment
and foreign enterprises with effect from January 1, 1994. The Regulations of the People's Republic of China on Industrial and Commercial
Consolidated Tax> adopted in principle at the 101st Session of the
Standing committee Meeting of the National People's Congress on September
11, 1958 and promulgated for trial implementation on September 3, 1958 by
the State Council shall be repealed on the same date.
Value-Added Tax for the Chinese-foreign co-operative exploitation of
offshore oil and natural gas shall be collected in kind. The tax rates and
collection measures shall be separately formulated by the State Council.
2. Where the tax burden of the enterprise with foreign investment
approved to be established before December 31, 1993 increases due to the
imposition of Value-Added Tax, Consumption Tax, and Business Tax pursuant
to Article 1 of these Resolutions, such enterprises may, upon application
to and with the approval of the tax authorities, have a refund on the
excess tax paid due to such increased tax burden within the approved
operation period, with a maximum limit of not exceeding five years. If
there is no limit on the operation period, the enterprise may, upon
application to and with the approval of the tax authorities, have a refund
on the excess tax paid due to such increased tax burden for a maximum of
five years. The detailed measures shall be formulated by the State
Council.
3. Apart from Value-Added Tax, Consumption Tax and Business Tax, the
application of the other types of taxes for enterprise with foreign
investment and foreign enterprises shall be implemented in accordance with
the laws when there are provisions in the laws; and be implemented in
accordance with the stipulations of the State Council where there are no
provisions in the laws.
Enterprise with foreign investment mentioned in these Resolutions
means Chinese-foreign equity joint ventures, Chinese-foreign contractual
joint ventures and wholly foreign-owned enterprises that are established
within the territory of China.
Foreign enterprises mentioned in these Resolutions means foreign
companies, enterprises and other economic organizations which have set up
establishments or places within the territory of China to engage in
production or business operations, as well as which, though have not set
up any establishments or places, have income sourced within the territory
of China.
These Resolutions shall come into effect on the date of promulgation.