国税发[2003]36号

颁布日期：20030328 　实施日期：20030328 　颁布单位：国家税务总局

GuoShuiFa [2003] No.36

March 28， 2003

State taxation bureaus and local taxation bureaus of provinces， autonomous regions， municipalities directly under the Central Government and municipalities separately listed on the state plan：

It is investigated that some localities regarded enterprises with foreign investment engaged in cable car service for tourism as productive enterprises and offered them corresponding preferential tax treatment. In order to implement tax law correctly， it is hereby clarified as follows：

According to the stipulation on productive enterprise scope in Article 72 of the Rules for the Implementation of Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises， Enterprises with foreign investment engaged in cable car service for tourism are not productive enterprises. Those enterprises， which have been offered corresponding preferential tax treatment as productive enterprises， should pay the reduced or remitted tax retroactively with 3 months after receiving the circular， but they needn't pay late fee.