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问 :为鼓励使用国产设备 ,国务院决定对外商投资企业在投资总额内采购的国产设备 ,若符合规定条件和设备范围 ,可全额退还国产设备增值税。可将“规定条件”和“设备范围”的内容详告吗?答 :可以。一、规定条件有两个 :(一)享受国产设备退税的外商投资企业 ,是指已经办理税
Q: In order to encourage the use of domestically-made equipment, the State Department decides that domestic-made equipment procured by wholly foreign-invested enterprises within the total investment amount can be returned in full to the value added tax of domestically produced equipment if it meets the prescribed conditions and equipment scope. Can you detail the “conditions” and “equipment range”? A: Yes. First, the provisions of the conditions there are two: (a) to enjoy domestic-made equipment tax rebate of foreign-invested enterprises, is already tax