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外商投资商业企业试点办法A

10月24日 编辑 39baobao.com

[外商投资企业和外国企业所得税的计算方法]应纳企业所得税=应纳税所得额×适用税率应纳地方所得税=应纳税所得额×地方所得税率(3%)应纳税所得额=利润总额±税收调整项目金额,总机构设在中国境内,同时从境内、境外取得所...+阅读

英文: Experimental Measures for mercial Enterprises with Foreign Investment

Article 1 These Measure are formulated in accordance with such laws and regulations as the Law of the People's Republic of China's on Chinese and Foreign Equity Joint ventures and the Law of the People's Republic of China on Chinese and Foreign Cooperative Joint Ventures in order to deepen the opening-up policy, promote the revolution and development of mercial enterprises, propel the building of domestic market and ensure the healthy and orderly implementation of pilots that widen mercial field and employ foreign investment.

Article 2 These Measures apply to equity or cooperative mercial enterprises established by foreign and Chinese panies, enterprises within China (hereinafter referred to as jointly-operated mercial enterprises). The establishment of mercial enterprises wholly funded by foreigners is not allowed temporarily.

Article 3 The jointly-operated mercial enterprises must adapt to the mercial development plans of the cities where they are located, be able to introduce the advanced marketing and managing experience in the globe, stimulate the modernization of domestic merce, propel the export of domestic products, and bring economic and social benefits.

Article 4 The areas in which jointly-operated mercial enterprises may be established shall be prescribed by the State Council, presently they are confined to provincial capitals, capitals of autonomous regions, municipalities directly under the Central Government, municipalities separately listed on the State plan and special economic zone (hereinafter referred to as pilot areas).

Article 5 The investors of jointly-operated mercial enterprises must conform to the following conditions:

(1) Fo

reign operators or the major ones of foreign operators in the jointly-operated mercial enterprises (hereinafter referred to as foreign operators) shall be enterprises that possess paratively strong economic power, advanced marketing skills and managing experiences, wide international marketing work, good reputation and remarkable operating achievement and the capability of propelling the export of China's products through the established jointly-operated mercial enterprises. Foreign operators who apply to establish retail-oriented jointly operated mercial enterprises shall possess an erage sale of more than 2 billion US Dollars three years before application and asset of more than 0.2 billion US Dollars one year before application. Foreign operators who apply to establish wholesale-oriented jointly-operated mercial enterprises shall possess an erage wholesale volume of more than 2.5 billion US Dollars 3 years before application and asset of more than 0.3 billion US Dollars one year before application.

(2) The Chinese operators or the major ones of Chinese operators (hereinafter referred to as Chinese operators) shall be current enterprises that possess paratively strong economic power and operating capacity. Their asset shall be more than 50 million RMB (30 million RMB in the middle and western areas) one year before application. If Chinese operators are mercial enterprises, the erage sale of the three years before application shall be more than 0.3 billion RMB (0.2 billion in the middle and western areas); if they are foreign trade enterprises, the erage self-operated import and export volume three years before application shall be more than 50 million US Dollars (the export volume shall be no less than 30 million US Dollars).

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