中华人民共和国外商投资企业和外国企业所得税法实施细则（二）

rises with foreign investment that pursuant to the provisions of Article 8， paragraph 1 of the Tax Law may enjoy treatment in respect of reductions of or exemptions from enterprise income tax shall submit to the local tax authorities for examination and verification such circumstances as the lines of business in which engaged， names of major products， and the period of operations decided upon. No treatment in respect of reductions of or exemptions from enterprise income tax shall be enjoyed without examination and verification and agreement thereof.

　　Article 75 “The relevant provisions promulgated by the State Council before the entry into force of this Law” mentioned in Article 8， paragraph 2 of the Tax Law means the following provisions in respect of exemptions from or reductions of enterprise income tax promulgated or approved for promulgation by the State Council：

　　（1） Chinese-foreign equity joint ventures engaged in port and dock construction where the period of operations is 15 years or more shall， following application by the enterprise and approval thereof by the tax authorities of provinces， autonomous regions， or municipalities directly under the Central Government of the location and commencing with the first profit-making year， be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.

　　（2） Enterprises with foreign investment established in the Hainan Special Economic Zone and engaged in infrastructure facility projects such as airports， harbours， docks， highways， railways， power stations， coal mines and water conservation， and enterprises with foreign investment engaged in the development of and operations in agriculture where the period of operations is 15 years or more shall， following application by the enterprise and approval thereof by the tax authorities of Hainan Province and commencing with the first profit-making year， be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth ye

ar through the tenth year.

　　（3） Enterprises with foreign investment established in the Pudong New Area of Shanghai and engaged in construction projects such as airports， ports， railways， highways and power stations where the period of operations is 15 years or more shall， following application by the enterprise and approval thereof by the tax authorities of the municipality of Shanghai and commencing with the first profit-making year， be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.

　　（4） Enterprises with foreign investment established in the special economic zones and engaged in service-oriented industries where the amount of the foreign investment exceeds US $ 5 million and the period of operations is ten years or more shall， following application by the enterprise and approval thereof by the tax authorities of the special economic zone and commencing with the first profit-making year， be exempt from enterprise income tax in the first year and subject to enterprise income tax at a rate reduced by one half for the second and third years.

　　（5） Financial institutions such as foreign capital banks and Chinese- foreign banks established in the special economic zones and other areas approved by the State Council where the capital contribution of the foreign investor or the funds for business activities allocated by the head office bank to the branch bank exceeds US $ 10 million and the period of operations is ten years or more shall， following application by the enterprise and approval thereof by the local tax authorities and commencing with the first profit-making year， be exempt from enterprise income tax in the first year and subject to enterprise income tax at a rate reduced by one half for the second and third years.

　　（6） Chinese-foreign equity joint ventures recognized as high or new technology enterprises and established in the State high or new technology industrial development zones designated by the State Council where the period of operations is ten years or more shall， following application by the enterprise and approval thereof by the local tax authorities and commencing with the first profit-making year， be exempt from enterprise income tax in the first year and second year. Enterprises with foreign investment established in the special economic zones and the economic and technological development zones shall be governed by the preferential tax provisions of the special economic zones and the economic and technological development zones. Enterprises with foreign investment established in the new technology industrial development experimental zone of the municipality of Beijing shall be governed by the preferential tax provisions of the new technology industrial development experimental zone of the municipality of Beijing.

　　（7） Export-oriented enterprises invested in and operated by foreign businesses for which in any year the output value of all export products amounts to 70% or more of the output value of the products of the enterprise for that year may pay enterprise income tax at the tax rate specified in the Tax Law reduced by one half after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the Tax Law. However， export-oriented enterprises in the special economic zones and economic and technological development zones and other such enterprises subject to enterprise income tax at the tax rate of 15% that qualify under the above-mentioned conditions shall pay enterprise income tax at the tax rate of 10%.

　　（8） Advanced technology enterprises invested in and operated by foreign businesses which remain advanced technology enterprises after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the Tax Law may continue t

o pay for an additional three years enterprise income tax at the tax rate specified in the Tax Law reduced by one half.

　　（9） Implementation of other provisions in respect of exemptions from or reductions of enterprise income tax promulgated or approved for promulgation by the State Council.

　　Enterprises with foreign investment shall， in applying for exemptions from or reductions of enterprise income tax in accordance with the provisions of Item （6）， Item （7）， or Item （8） of the preceding paragraph， submit relevant documents of proof issued by departments in respect of the examination， verification and confirmation， the application shall be subjected to approval by the local tax authorities after examination and verification.

　　Article 76 “The first profit-making year” mentioned in Article 8， paragraph 1 of the Tax Law and in Article 75 of these Rules means the first tax year in which profits are obtained by an enterprise following commencement of production or business operations. Where an enterprise suffers losses during the early stages after establishment， such losses may be made up by the income of the following tax year in accordance with the provisions of Article 11 of the Tax Law. The first profit-making year shall be the year in which profits are obtained after such losses are made up. The period for exemptions from or reductions of enterprise income tax specified in the first paragraph of Article 8 of the Tax Law and Article 75 of these Rules shall be computed continuously commencing with the year in which the enterprise begins to make profits. The computation shall not be deferred because of losses incurred in any of the subsequent years.

　　Article 77 Enterprises with foreign investment which commence operations in the middle of a year and earn profits may， where the actual period of operations is less than six months， choose to use the following year as the period in which to begin the computation of tax exemptions or tax reductions； however， income tax shall be paid in accordance with the Tax Law on profits earned during the year.

　　Article 78 Unless otherwise provided by the State Council， the preferential tax provisions of Article 8， paragraph 1 of the Tax Law shall not apply to enterprises engaged in the exploitation of such natural resources as petroleum， natural gas， rare metals and precious metals.

　　Article 79 Enterprises with foreign investment that have received exemptions from or reductions of enterprise income tax pursuant to the provisions of Article 8， paragraph 1 of the Tax Law and Article 75 of these Rules shall， where the actual period of operations is less than the period stipulated therein， except in the case of major losses sustained due to natural disasters or unforeseen accidents， make up the amount of the exemptions from or reductions of enterprise income tax.

　　Article 80 “Direct reinvestment” mentioned in Article 10 of the Tax Law refers to profits received from an enterprise with foreign investment by foreign investor of that enterprise which prior to receipt are directly used to increase registered capital， or which following receipt are directly used to organize another enterprise with foreign investment.

　　Foreign investors shall， in computing the amount of tax refundable in accordance with the provisions of Article 10 of the Tax Law， provide certificates confirming the use of the reinvested profits for the year； the local tax authorities shall adopt any reasonable method for the reckoning and determination thereof where certificates cannot be provided. Foreign investors shall， in respect of the application for a refund of tax， submit within one year

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