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各省、自治区、直辖市和计划单列市国家税务局、地方税务局:为了促进和规范外国投资者来华投资,引进国外先进技术和管理经验,提高我国利用外资水平,实现资源合理配置,原对外贸易经济合作部、国家工商管理总局、国家外汇管理局和国家税务总局于2003年3月联合发布了《外国投资者并购境内企业暂行规定》([2003]第3号令,以下简称《暂行规定》),允许外国投资者并购我国境内非外商投资企业(以下简称境内企业)的股权。关于外国投资者并购境内企业股权所涉及的有关税收问题,现通知如下:
State Administration of Taxation and Local Taxation Bureau of Provinces, Autonomous Regions, Municipalities directly under the Central Government, and Cities specifically designated in the State Plan: In order to promote and standardize the investment by foreign investors in China, introduce advanced foreign technologies and management experiences, raise the level of utilization of foreign investment in our country and realize the rational allocation of resources, the original foreign trade The Ministry of Economic Cooperation, the State Administration for Industry and Commerce, the State Administration of Foreign Exchange, and the State Administration of Taxation jointly issued the Provisional Regulations on the Merger and Acquisition of Domestic Enterprises by Foreign Investors ([2003] No. 3 Order, hereinafter referred to as the “Interim Provisions”) in March 2003, , Allowing foreign investors to acquire the shares of non-foreign-invested enterprises (hereinafter referred to as domestic enterprises) in China. The relevant tax issues concerning the acquisition of the equity interests of domestic enterprises by foreign investors are hereby notified as follows: