『法规联想』法律1篇1次　行政法规3篇4次　部门规章5篇5次　地方法规1篇2次　法学论文4篇4次　背景资料12篇12次　　〖待检类别：司法解释　其他文件　案例文书　合同范本　〗
『标　　题』全国人民代表大会常务委员会关于外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的决定(附英文)
『发布单位』全国人大常委会

　
　　　　１９９３年１２月２９日第八届全国人民代表大会常务委员会第五次会议通过
　
　　　　
　　第八届全国人民代表大会常务委员会第五次会议审议了国务院关于提请审议外商投资企业和外国企业适用增值税、消费税、营业税等税收暂行条例的议案，为了统一税制，公平税负，改善我国的投资环境，适应建立和发展社会主义市场经济的需要，特作如下决定：
　　一、在有关税收法律制定以前，外商投资企业和外国企业自１９９４年１月１日起适用国务院发布的增值税暂行条例、消费税暂行条例和营业税暂行条例。１９５８年９月１１日全国人民代表大会常务委员会第一百零一次会议原则通过、１９５８年９月１３日国务院公布试行的《中华
人民共和国工商统一税条例（草案）》同时废止。
　　中外合作开采海洋石油、天然气，按实物征收增值税，其税率和征收办法由国务院另行规定。
　　二、１９９３年１２月３１日前已批准设立的外商投资企业，由于依照本决定第一条的规定改征增值税、消费税、营业税而增加税负的，经企业申请，税务机关批准，在已批准的经营期限内，最长不超过五年，退还其因税负增加而多缴纳的税款；没有经营期限的，经企业申请，税务机

关批准，在最长不超过五年的期限内，退还其因税负增加而多缴纳的税款。具体办法由国务院规定。
　　三、除增值税、消费税、营业税外，其他税种对外商投资企业和外国企业的适用，法律有规定的，依照法律的规定执行；法律未作规定的，依照国务院的规定执行。
　　本决定所称外商投资企业，是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。
　　本决定所称外国企业，是指在中国境内设立机构、场所，从事生产、经营和虽未设立机构、场所，而有来源于中国境内所得的外国公司、企业和其他经济组织。
　　本决定自公布之日起施行。
　
　　　　RESOLUTIONS OF THE STANDING COMMITTEE　OF　THE　NATIONAL　PEOPLE'SCONGRESS　REGARDING　THE　APPLICATION　OF　PROVISIONAL　REGULATIONS　ONVALUE-ADDED TAX, CONSUMPTION TAX, BUSINESS TAX, ETC., TO ENTERPRISES　WITHFOREIGN INVESTMENT AND FOREIG
　　　　　　　　　　　　　　N ENTERPRISES
　
　　　　(Standing Committee, National People's Congress: 29 December 1993)
　
　　　　　Whole Doc.

　　 The Fifth Session of the Standing Committee　Meeting　of　the　Eighth
National People's Congress has reviewed the proposals on　the　application
of the　provisional　regulations　of　Value-Added　Tax,　Consumption　Tax,
Business Tax, etc., to enterprises with　foreign　investment　and　foreign
enterprises submitted for examination and approval by the　State　Council.
In order to unify the tax system, balance　the　tax　burden,　improve　the
investment　environment　of　our　Country,　and　cater　for　the　need　of
establishing and developing the socialist market　economy,　the　following
resolutions were specifically made:
　　 1. Before the relevant tax laws have been formulated, the Provisional
Regulations on Value Added Tax, The Provisional Regulations on Consumption
Tax and the Provisional Regulations on Business　Tax　promulgated　by　the
State Council shall be applicable to enterprise　with　foreign　investment
and foreign enterprises with effect　from　January　1,　1994.　The　Regulations of the People's Republic of China on Industrial and Commercial
Consolidated Tax> adopted　in　principle　at　the　101st　Session　of　the
Standing committee Meeting of the National People's Congress on　September
11, 1958 and promulgated for trial implementation on September 3, 1958　by
the State Council shall be repealed on the same date.
　　 Value-Added Tax for the Chinese-foreign co-operative exploitation　of
offshore oil and natural gas shall be collected in kind. The tax rates and
collection measures shall be separately formulated by the State Council.
　　 2. Where the tax burden of the　enterprise　with　foreign　investment
approved to be established before December 31, 1993 increases due　to　the
imposition of Value-Added Tax, Consumption Tax, and Business Tax　pursuant
to Article 1 of these Resolutions, such enterprises may, upon　application
to and with the approval of the tax authorities,　have　a　refund　on　the
excess tax paid due to such　increased　tax　burden　within　the　approved
operation period, with a maximum limit of not　exceeding　five　years.　If
there is no limit on　the　operation　period,　the　enterprise　may,　upon
application to and with the approval of the tax authorities, have a refund
on the excess tax paid due to such increased tax burden for a　maximum　of
five years. The　detailed　measures　shall　be　formulated　by　the　State
Council.
　　 3. Apart from Value-Added Tax, Consumption Tax and Business Tax,　the
application of the other　types　of　taxes　for　enterprise　with　foreign
investment and foreign enterprises shall be implemented in accordance with
the laws when there are provisions in the　laws;　and　be　implemented　in
accordance with the stipulations of the State Council where there　are　no
provisions in the laws.
　　 Enterprise with foreign investment　mentioned　in　these　Resolutions
means Chinese-foreign equity joint ventures,　Chinese-foreign　contractual
joint ventures and wholly foreign-owned enterprises that　are　established
within the territory of China.
　　 Foreign enterprises mentioned　in　these　Resolutions　means　foreign
companies, enterprises and other economic organizations which have set　up
establishments or places within　the　territory　of　China　to　engage　in
production or business operations, as well as which, though have　not　set
up any establishments or places, have income sourced within the　territory
of China.
　　 These Resolutions shall come into effect on the date of promulgation.
　


]]>