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Foreign investment company purchases homebred equipment how drawback undertakes
From;    Author:Stand originally


My company is new create foreign capital company, cash purchase buys a batch of homebred new facility, can deny excuse me enjoy drawback of value added tax, if enjoy privilege, how is drawback formalities dealt with, accounting credit Wu should manage like where again.

Answer: If you enjoy the privilege of drawback of value added tax to need to satisfy following requirements:

The 3rd foreign trader that enjoys homebred equipment drawback invests an enterprise, it is to show the foreign trader that already registered via dealing with duty Wu invests an enterprise, include enterprise of collaboration of Chinese-foreign joint venture, China and foreign countries, foreign trader solely invested enterprise.

The capital gold that the foreign investor of foreign investment company already threw must achieve an enterprise to invest each already just reached the designated position the 25 % of capital gold (contain) above.

The 4th enjoys the device sphere of drawback: It is to point to accord with " the announcement that the State Council imports equipment taxation policy about adjusting " (duty delivers the state 1997 〕 of 〔 37) in of the regulation " catalog of guidance of foreign investment industry " (encourage kind with limitative second kind) , and " the industry that current state emphasis urges development, product and technical catalog " investment project, in the equipment that home purchases.

To according with the project of afore-mentioned regulations, the purchases along with equipment share that the name lists in the contract that buy goods is plastic, balata, pottery and porcelain the tubal capable person that reachs petrifaction project to use, OK also drawback.

To including the State Council " foreign investment project does not grant to import catalogue duty-freely " and " domestic investment project does not grant duty-free entrance catalogue " , in the equipment that home purchases, cannot enjoy the taxation privilege policy of drawback.

The 5th enjoys the equipment of drawback, must have at the same time the following two conditions:

(one) must be the homebred device that had not used what purchase with the money, do not include to invest square objective investment and intangible assets investment;

(2) must be to be inside amount of investment of drawback of tax authority check and ratify and the homebred equipment that purchased later on September 1, 1999;

Homebred equipment is the equipment that shows enterprise of churchyard of People's Republic of China is produced.

Drawback of check and ratify invests amount, calculate by the following formula:

= of amount of investment of drawback of check and ratify invests each square money to invest amount - already purchased total value of duty-free entrance equipment

If you accord with a condition, should deal with by following formalities deal with:
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