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为贯彻落实外商投资企业和外国企业购买国产设备投资抵免企业所得税的政策规定,规范和加强具体审核管理工作,根据财政部、国家税务总局《关于外商投资企业和外国企业购买国产设备投资抵免企业所得税有关问题的通知》的规定,国家税务总局制定了《外商投资企业和外国企业购买国产设备投资抵免企业所得税管理办法》,现印发给你们,请贯彻执行。执行中有何问题,请及时向总局反映。
In order to implement the policies and regulations on the tax deduction of enterprise income tax on the purchase of domestic equipment by foreign-invested enterprises and foreign enterprises, standardize and strengthen the specific audit and management work, according to the provisions of the Ministry of Finance and the State Administration of Taxation on the Investment Credit for the Purchase of Domestic Equipment by Enterprises with Foreign Investment and Foreign Enterprises The Circular of the State Administration of Taxation on the Measures for the Administration of Enterprises’ Income Taxes on Investment in Domestic Equipment Purchased by Foreign-invested Enterprises and Foreign Enterprises, which are hereby issued to you by the State Administration of Taxation for implementation. What are the problems in the implementation, please timely report to the administration.