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第一章总则第一条为鼓励外商投资企业使用国产设备,明确职责和操作程序,依法规范运作,特制定本办法。第二条外商投资企业所在地国家税务局按规定负责国产设备的登记、退税、监管、核销工作。第二章享受退税的范围和条件第三条享受国产设备退税的外商投资企业,是指已经办理税务登记的外商投资企业,包括中外合资企业、中外合作企业、外商独资企业。外商投资企业的外国投资者已投入的资
Chapter I General Provisions Article 1 These Measures are formulated in order to encourage foreign-invested enterprises to use domestic equipment, clarify their responsibilities and operational procedures, and operate in accordance with the law. Article 2 The State Administration of Taxation where the enterprises with foreign investment are located shall be responsible for the registration, tax rebate, supervision and verification of domestic equipment as required. Chapter II Scope and Conditions of Tax Refund Article 3 Foreign-funded enterprises enjoying the tax refunds of domestic equipment refer to the foreign-invested enterprises that have already registered for tax registration, including Sino-foreign joint ventures, Sino-foreign cooperative enterprises and wholly foreign-owned enterprises. Foreign investors of foreign invested enterprises have invested