关于外商投资企业采购国产设备有关退税问题的通知

各省、自治区、直辖市和计划单列市国家税务局：

近接外经贸部《关于请解决外商投资企业采购国产设备退还增值税问题的函》（外经贸资综函[2001]983号），反映一些外商投资企业在办理其购买国产设备的退税过程中，因无法提供“外经贸部项目批准书复印件”，而不能登记办理退税。经了解，按有关法律法规规定，外商投资企业投资项目除外经贸部直接审批外，地方外经贸主管部门也可以审批。鉴于上述情况，为方便外商投资企业采购国产设备办理退税，对《国家税务总局关于印发〈外商投资企业采购国产设备退税管理试行办法〉的通知》（国税发[1999]171号）第三章第六条第五款“外经贸部项目批准书复印件”内容，现修定为“外经贸部及其授权主管部门批准的项目批准书复印件”。其他条款内容不变。

以上，请遵照执行。

抄送：外经贸部　　

（注：非官方译本。当发生歧意时，应以法律中文原文为准。 This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.）

---------------------------------------------------------------------　　　　

Circular of the State Administration of Taxation Concerning Tax Refund of Enterprises with Foreign Investment Purchasing Domestic Equipments

The state tax bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government, municipalities separately listed on the State plan: Recently, Letter Concerning Issues of Solving Value-added Tax Refund of Enterprises with Foreign Investment Purchasing Domestic Equipments issued by the Ministry of Foreign Trade and Economic Cooperation (WaiJingMao ZiZongHan [2001] No.983 ) was received. It reflects that during the course of handling tax refund procedures, some enterprises with foreign investment can not register for handling tax refund because they can not provide the Copy of Project Approval Paper of the Ministry of Foreign Trade and Economic Cooperation. It is known that according to the relevant laws and regulations, local competent departments in charge of foreign trade and economy may examine and approve investment projects of enterprises with foreign investment except the circumstance that the Ministry of Foreign Trade and Economic Cooperation examines and approves directly. Whereas the circumstances stated above, in order to facilitate handling tax refund of purchasing equipments made in China of enterprises with foreign investment, the 5th Paragraph of Article 6 of Chapter 3 of the Circular of the State Administration of Taxation Concerning Printing and Distributing Measures for Trial Implementation of Management of Tax Refund of Enterprises with Foreign Investment Purchasing Domestic Equipments (GuoShuiFa [1997] No.171), "Copy of Project Approval Paper of the Ministry of Foreign Trade and Economic Cooperation", is amended to be "Copy of Project Approval Paper of the Ministry of Foreign Trade and Economic Cooperation or the Authorized Competent Departments thereof", while other contents remain the same.

Please implement as stated above.