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陕西省税务局: 你省西安市税务局询问,国税发[1992]109号《关于其他行业生产性外商投资企业解释认定的通知》(以下简称通知)中第二项第(一)所规定的“从事室内外装修、装璜或室内设施的安装调试”,是否包括专门从事电梯安装、地面铺装等业务。经研究明确如下: 《通知》第二项所述“不得视为生产性外商投资企业的专门从事室内外装修、装璜或室内设施的安装调试”的企
Inland Revenue Department of Shaanxi Province: The Inland Revenue Department of Xi’an in your province inquired about the provisions of the second paragraph (1) of the “Circular on the Interpretation and Determination of Producers with Foreign Investment in Other Industries” (Guo Shui Fa [1992] No. 109) “Engaged in indoor and outdoor decoration, decoration or installation of indoor facilities,” including whether it is specialized in elevator installation, ground surfacing and other services. The study has made clear as follows: “Notice” in the second paragraph of “shall not be regarded as productive foreign-invested enterprises specializing in indoor and outdoor decoration, decoration or installation of indoor facilities,” the enterprises