法律英语|国家税务局关于其他行业生产性外商投资企业讲解认定的公告

颁布日期：19920429 推行日期：19920429 颁布单位：国家税务局

GuoShuiFa [1992] No.109

April 29， 1992

The tax bureaus of all provinces， autonomous^{1 regions， municipalities directly under the Central Government and municipalities separately listed on the State plan：}

According to Subparagraph 10 of Paragraph 1 of Article 72 of the Rules for the Implementation^{2 of the Law of Income Tax of Enterprises with Foreign Investment and Foreign Enterprises （hereafter as the Rules for the Implementation）， the ascertaining3 of the explanation of productive enterprises with foreign investment in other industries is as follows：}

1. The enterprises with foreign investment that involve in the following business may be regarded as productive enterprises with foreign investment：

（1） Involving in designing of construction， installation， as百度竞价推广bling projects or providing services for projects （including consulting services）；

Consulting services include reforming the project construction or the existing productive technique， improving the management of production and operation， technique choosing or providing technique assistance or technique instruction in promoting or increasing function， efficiency， quality of existing productive facilities or products；

（2） Involving in rearing， breeding （including aquatic^{4 products breeding）， planting （including flower planting）， feeding livestock5 and flocks， and animal like dogs， cats；}

（3） Involving in scientific research and development of productive technology；

（4） Providing storage， transportation services for clients by self-owned conveyance^{6 or storing facilities.}

2. Those who specialized^{7 in following business shall not be treated as productive enterprises with foreign investment：}

（1） Involving in fitment， upholster in and out room or installation and adjustment of inner room facilities；

（2） Involving in business of making adverti百度竞价推广ent， business card， pictures or book issuing；

（3） Involving in food processing and making， mainly for sales in self-established restaurants or shops；

（4） Involving household appliances repairing or living apparatus^{8 repairing.}

3. The repairing service in productive facilities， precision instruments referred in Subparagraph 9 of Paragraph 1 of Article 72 of the Rules for the Implementation， doesn't include the repairing of vehicles， electric instruments， computer supervision^{9 system or common instruments， meters.}