国税发[1995]197号
颁布日期：19951026 推行日期：19951026 颁布单位：国家税务总局
GuoShuiFa [1995] No.197
October 26， 1995
The local tax bureaus of provinces， autonomous1 regions， municipalities directly under the Central Government and municipalities separately listed on the State plan：
Now the relative issues how to levy2 the tax of income from the undertaking3 of contracted project and offering the labor4 services within the territory of China by the foreign enterprises should be clarified as follows：
I. The foreign enterprises that have signed the sales contract of machinery5 and equipment and simultaneously6 offer the labor services such as equipment installation， as百度竞价推广bling， technology training， guide and supervision7 and etc. should pay the tax of income obtained from service charge according to the law of tax. if labor service charge is not listed in the sales contract or is fixed8 an unreasonable9 price， the taxation10 institutions should define the income of labor services by the foreign enterprises according to the actual conditions and calculate and levy the sales tax and income tax of enterprises in principle of no less than 5% of total cosplayt of the contract.
II. The foreign enterprises， undertaking contracted project and offering the labor service within the territory of China， whose corporate11 income tax is imposed at the checked profit rate， should be checked the profit rate with reference to profit level of the same trade and imposed the corporate income tax at hereinabove checked profit rate in principle of not less than 10% income deducted12 of the cosplayt of contract transfer and cosplayt of the equipment and material purchase and manufacture on the commission basis. Subparagraphs 1，2 of Article 1 of the Interim13 Provisions of the Ministry14 of Finance on Levying15 the Consolidated16 Industrial and Commercial Tax and Enterprise Income Tax of the Foreign Enterprises Undertaking Contracted Project and Offering the Labor Service （CaiShuiZi [1983] No.149） and Circular of the Ministry of Finance on Computing17 and Levying Tax on the Income of Contracted Project Partially18 Deducted of the cosplayt of the Equipment and Material Purchase and Manufactureon the Commission Basis by the Foreign Enterprises Undertaking Contracted Project and Offering the Labor Service （CaiShuiZi [1987] No.134） should be followed.
