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为便于各地准确理解和贯彻落实对外贸易经济合作部、国家税务总局、国家工商行政管理总局、国家外汇管理局《关于加强外商投资企业审批、登记、外汇及税收管理有关问题的通知》(外经贸法发[2002]575号),近日,国家税务总局就外国投资者实际出资比例低于25%的新办外商投资企业(以下简称外资低于25%企业)有关税务处理问题明确如下:
In order to facilitate the accurate understanding and implementation of the “Circular of the Ministry of Foreign Trade and Economic Cooperation, the State Administration of Taxation, the State Administration for Industry and Commerce and the SAFE on Issues Concerning the Examination, Approval, Registration and Administration of Foreign Exchange and Tax Collection Made by Foreign-Funded Enterprises” (Foreign Trade Fa Fa [2002] No. 575). Recently, the State Administration of Taxation has formulated the following issues concerning the tax treatment of newly established foreign-invested enterprises (hereinafter referred to as foreign-funded enterprises with less than 25% of the total) with less than 25% of the actual capital contribution of foreign investors: