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各省、自治区、直辖市和计划单列市国家税务局,深圳市地方税务局:为正确执行有关外商投资企业的税收优惠政策,加强税收管理,根据《中华人民共和国外商投资企业和外国企业所得税法》及其实施细则的有关规定,现对外商投资企业的外国投资者投资不到位有关企业所得税税务处理问题明确如下:一、外商投资企业的外国投资者投资不到位是指:在有关法律、法规规定或投资合同明确的出资期限内,外商投资企业的外国投资者无合法理由未履行或未完全履行其注册资本部分的出资义务。二、外国投资者投资不到位的外商投资企业,凡已被有关部门依法取消外商投资企业资格的,对以该外商投资企业名义实际从事的各项生产经营活动,均不适用有关外商投资企业的所得税税收法律、法规确定纳税义务;而应按照内资企业有关的税收法律、法规计算缴纳企业所得税。
State Administration of Taxation and Shenzhen Local Taxation Bureau of provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to correctly implement preferential taxation policies on foreign-invested enterprises and strengthen tax administration, according to the “Income Tax Law of the People’s Republic of China on Foreign-invested Enterprises and Foreign Enterprises” and The implementation of the relevant provisions of the provisions of the foreign investment enterprises are now foreign investment is not in place The issue of taxation of corporate income tax issues are as follows: First, the foreign-invested enterprises of foreign investors not in place refers to: In the relevant laws and regulations or During the definite investment period of the investment contract, the foreign investor of the foreign-invested enterprise fails to fulfill or fails to fulfill the contribution obligation of the registered capital part without lawful reasons. 2. Where a foreign-invested enterprise that has not invested by a foreign investor has canceled the qualification of a foreign-invested enterprise according to law by the relevant department, it shall not apply to the various manufacturing and operation activities actually engaged in the name of the foreign-invested enterprise Income tax laws and regulations determine the obligation to pay taxes; however, corporate income tax should be calculated and calculated in accordance with the relevant tax laws and regulations of domestic-funded enterprises.