全國(guó)人民代表大會(huì)常務(wù)委員會(huì)

全國(guó)人民代表大會(huì)常務(wù)委員會(huì)關(guān)于外商投資企業(yè)和外國(guó)企業(yè)適用增值稅、消費(fèi)稅、營(yíng)業(yè)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(guó)人民代表大會(huì)常務(wù)委員會(huì)第五次會(huì)議通過(guò)

第八屆全國(guó)人民代表大會(huì)常務(wù)委員會(huì)第五次會(huì)議審議了國(guó)務(wù)院關(guān)于提請(qǐng)審議外商投資企業(yè)和外國(guó)企業(yè)適用增值稅、消費(fèi)稅、營(yíng)業(yè)稅等稅收暫行條例的議案，為了統(tǒng)一稅制，公平稅負(fù)，改善我國(guó)的投資環(huán)境，適應(yīng)建立和發(fā)展社會(huì)主義市場(chǎng)經(jīng)濟(jì)的需要，特作如下決定：
一、在有關(guān)稅收法律制定以前，外商投資企業(yè)和外國(guó)企業(yè)自1994年1月1日起適用國(guó)務(wù)院發(fā)布的增值稅暫行條例、消費(fèi)稅暫行條例和營(yíng)業(yè)稅暫行條例。1958年9月11日全國(guó)人民代表大會(huì)常務(wù)委員會(huì)第一百零一次會(huì)議原則通過(guò)、1958年9月13日國(guó)務(wù)院公布試行的《中華人民共和國(guó)工商統(tǒng)一稅條例（草案）》同時(shí)廢止。
中外合作開(kāi)采海洋石油、天然氣，按實(shí)物征收增值稅，其稅率和征收辦法由國(guó)務(wù)院另行規(guī)定。
二、1993年12月31日前已批準(zhǔn)設(shè)立的外商投資企業(yè)，由于依照本決定第一條的規(guī)定改征增值稅、消費(fèi)稅、營(yíng)業(yè)稅而增加稅負(fù)的，經(jīng)企業(yè)申請(qǐng)，稅務(wù)機(jī)關(guān)批準(zhǔn)，在已批準(zhǔn)的經(jīng)營(yíng)期限內(nèi)，最長(zhǎng)不超過(guò)五年，退還其因稅負(fù)增加而多繳納的稅款；沒(méi)有經(jīng)營(yíng)期限的，經(jīng)企業(yè)申請(qǐng)，稅務(wù)機(jī)
關(guān)批準(zhǔn)，在最長(zhǎng)不超過(guò)五年的期限內(nèi)，退還其因稅負(fù)增加而多繳納的稅款。具體辦法由國(guó)務(wù)院規(guī)定。
三、除增值稅、消費(fèi)稅、營(yíng)業(yè)稅外，其他稅種對(duì)外商投資企業(yè)和外國(guó)企業(yè)的適用，法律有規(guī)定的，依照法律的規(guī)定執(zhí)行；法律未作規(guī)定的，依照國(guó)務(wù)院的規(guī)定執(zhí)行。
本決定所稱外商投資企業(yè)，是指在中國(guó)境內(nèi)設(shè)立的中外合資經(jīng)營(yíng)企業(yè)、中外合作經(jīng)營(yíng)企業(yè)和外資企業(yè)。
本決定所稱外國(guó)企業(yè)，是指在中國(guó)境內(nèi)設(shè)立機(jī)構(gòu)、場(chǎng)所，從事生產(chǎn)、經(jīng)營(yíng)和雖未設(shè)立機(jī)構(gòu)、場(chǎng)所，而有來(lái)源于中國(guó)境內(nèi)所得的外國(guó)公司、企業(yè)和其他經(jīng)濟(jì)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.