作者:法律资料网 时间:2024-06-17 07:20:48  浏览:9779   来源:法律资料网

国家税务局


国家税务局关于外资、中外合资金融机构外汇贷款利息收入改按利差征收工商统一税的通知(附英文)
国家税务局



各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
为了进一步促进对外开放，有利于吸引外资，经国务院批准，现对外资、中外合资金融机构（含财务公司）取得的收入征收工商统一税问题规定如下：
一、外汇贷款业务的利息收入，按减去利息支出后的差额计算征收工商统一税，税率为5％。
二、外汇贷款业务以外的其他金融业务收入，按收入全额征收工商统一税，税率为5％；设在经济特区的外资、中外合资金融机构取得的上述业务收入，税率为3％。
三、按差额计税的利息，必须单独记帐；划分不清的，均按业务收入全额计算征收工商统一税。
四、对设在经济特区的外资、中外合资金融机构，自营业之日起五年内需给予减税、免税照顾的，由经济特区人民政府决定；超过五年的，报国家税务局审批。过去，经济特区人民政府批准给予减税、免税照顾的其减税、免税的期限可不作调整。
五、本规定自1993年1月1日起执行。

NOTICE CONCERNING THE LEVY OF CONSOLIDATED INDUSTRIAL ANDCOMMERCIAL TAX IN ACCORD WITH INTEREST DIFFERENCE ON INTEREST INCOMES FROMFOREIGN EXCHANGE LOANS OF FOREIGN-FUNDED AND SINO-FOREIGN JOINT FINANCIALINSTITUTIONS

(State Administration of Taxation: 20 January 1993 Guo Shui Fa[1993] No. 011)

Whole Doc.

To tax bureaus of various provinces, autonomous regions and
municipalities, to tax bureaus of various cities with separate planning,
and to sub-bureaus of offshore oil tax administrative bureaus:
In order to further promote opening to the outside world and
facilitate the attraction of foreign funds, with approval from the State
Council, stipulations are hereby laid down as follows on the levy of
consolidated industrial and commercial tax on the incomes gained by
foreign-funded and Sino-foreign joint financial institutions (including
financial companies):
I. Consolidated industrial and commercial tax is levied at a 5
percent rate on interest incomes from foreign-exchange loan business by
calculating the balance after subtracting interest expenditure.
II. Consolidated industrial and commercial tax is levied in full
amount of the incomes from other financial businesses than foreign
exchange loan business at a 5 percent tax rate; consolidated industrial
and commercial tax is levied on the incomes from the above-mentioned
business gained by foreign-funded and Sino-foreign joint financial
institutions set up in special economic zones at a 3 percent tax rate.
III. Accounts must be kept separately for interest on which tax is
calculated on the basis of interest balance, if the division is unclear,
consolidated industrial and commercial tax shall be levied by calculating
business income in full amount.
IV. For foreign-funded and Sino-foreign joint financial institutions
set up in special economic zones which need to be granted preferential
treatment of tax reduction and exemption for a period of five years
beginning from the day of starting business, the matter shall be decided
by the people's government of the special economic zone; if the period
exceeds five years, the matter shall be reported to the State
Administration of Taxation for examination and approval. For those who are
previously granted the preferential treatment of tax reduction and
exemption with the approval of the people's government of the special
economic zone, no readjustment may be made to their period of tax
reduction and exemption.
V. The Stipulations comes into effect on January 1, 1993.



1993年1月20日