(December 5, 1998)
颁布日期：19981205 　实施日期：19981205 　颁布单位：国务院

The Ministry of Foreign Economic Relations and Trade, the Ministry of Finance and General Administration of Taxation:

This is to acknowledge the receipt of your Request for Instructions on Problems of Tax Collection Policy on Enterprises with Foreign Investment. (998] Wai Jin Mao Zhi Fa No. 928). The official written reply is hereby given as follows:

1. According to the decision of the Standing Committee of the National People's Congress on "Interim Regulations Concerning Tax Collection of Value Added Tax, Consumption Tax and Business Tax to be Applicable to the Enterprises with Foreign Investment and Foreign Ventures ", with regard to the refund policy of exceeding tax burden of the enterprises with foreign investment the establishment of which were approved before December 31, 1993 should be carried out up to the end of 1998, and there shall be no more extension.

2. With regard to the policy of exemption from imposition and refund with respect to the export goods of enterprises with foreign investment the establishment of which were approved before December 31, 1993,(namely: the measures to exempt from taxation over export goods, to put a domestic tax on the raw materials procured domestically, to exempt from tax from the last export link, not to deduct and refund to the tax amount of import items) shall continue to be carried out up to the end of the year 2000.

3. The existing measures on export tax refund shall still be implemented with respect to the export goods of enterprises with foreign investment the establishment of which were approved after January 1, 1994.

4. The specific measures should be promulgated and implementation thereof organized by you.