财政部(93)财税字第010号1993年3月18日各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务局各分局: 为了促进外商投资企业的发展,体现公平税负、合理负担的原则,经研究决定,对外商投资企业生产的糖、啤酒等产品减征工商统一税。减征后的税率如下:机制蔗糖 14％金笔(包括零件) 18％甜菜糖、铱金笔、圆珠笔(包括零件) 13％味精 10％护肤护发品 25％罐头食品 5％香皂 10％啤酒 25％肥皂、药皂 5％ Ministry of Finance (93) Cai Shui Zi No. 010 On March 18, 1993, the tax bureaus of various provinces, autonomous regions and municipalities directly under the Central Government, the tax bureaus of various cities separately listed in the state plan, and the bureaus of the Offshore Oil Inland Revenue Department: In order to promote the development of foreign-invested enterprises and reflect the fair tax burden , The principle of reasonable burden, the study decided that foreign-invested enterprises to reduce the production of sugar, beer and other products reduced tax uniform industrial and commercial. The reduced tax rates are as follows: Mechanism Sucrose 14% Gold Pen (including parts) 18% Beet Sugar, Iridium Pen, Ballpoint Pen (including parts) 13% MSG 10% Skin Care Hair Care 25% Canned Food 5% Soap 10% Beer 25% Soap, soap 5%