财政部、国家税务总局关于外商投资企业出口货物税收问题的通知 Circular of the Ministry of Finance and the State Administration of Ta

[94]财税字第058号
颁布日期：19940825 　实施日期：19940825 　颁布单位：财政部、 国家税务总局

　　CaiShuiZi [1994] No.58

　　August 25， 1994

　　The state tax bureaus of various provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the State plan， and various sub-bureaus of the Offshore Oil Tax Administration：

　　With regard to tax on the export goods of enterprise with foreign investment， after studying the matter， we hereby issue to you the following Circular：

　　I. The goods produced and directly exported by enterprise with foreign investment are exempt from value-added tax and consumption tax， but the following goods are excepted：

　　（1） Crude oil；

　　（2） Goods prohibited from being exported by the state include natural bezoar， musk， bronze and acid bronze alloy， platinum；

　　（3） Sugar.

　　II. The goods produced by enterprise with foreign investment which are sold to domestic export-oriented enterprises or whose export is entrusted to the latter shall all be regarded as goods sold on the domestic market， on which value-added tax and consumption tax shall be levied according to regulations.

　　III. Among the goods produced by enterprise with foreign investment for direct export， the tax amount paid for the purchase of domestic raw and semi-finished materials shall not be refunded， nor shall it be deducted from the amount of tax on the goods sold domestically， but instead shall be charged into the product costs.

　　IV. For the goods produced by enterprise with foreign investment which contain both goods for export and domestic sales， the amount of tax on the purchase paid for export goods shall be calculated separately； if the amount of tax on the purchase paid for export goods cannot be calculated separately or cannot be clearly classified， the amount of tax on purchase which cannot be deducted shall be calculated in accordance with the following formula.

　　The amount of tax on purchase for export goods which cannot be deducted = The whole amount of tax on purchase in the month * （The sales volume of taxfree goods exported in the month / The whole sales volume in the month）

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/