国税函发[95]494号
颁布日期：19950906 　实施日期：19950906 　颁布单位：国家税务总局

GuoShuiHanFa [1995] No.494

September 6， 1995

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

Some issues were specified about the taxation on non-productive business income obtained in the establishment of enterprises with foreign investment in Circular of the State Administration of Taxation on Taxation on the Income Obtained During Establishment of Enterprises with Foreign Investment （GuoShuiFa [1995] No.140， hereinafter referred to as Circular）。 This is to offer some supplementary rules：

I. The productive enterprises referred to in the Circular whose tax rate is to be counted according to Article 7 of the Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises （hereinafter referred to as “the Tax Law”） are only limited to those productive enterprises in the special economic districts； otherwise Article 5 of the Tax Law shall apply to the tax rate for the above-mentioned income obtained by other productive enterprises.

II. Non-productive business income， if any， should be incorporated into the taxable income in the initial business year， and the principles specified in Article 77 of the Rules for the Implementation of Income Tax Law of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises and the Circular of the State Administration of Taxation on Taxation Preferential Treatment for Enterprises with Foreign Investment with Both Productive and Non-productive Businesses （GuoShuiFa [1994] No.209） shall apply with regard to the treatment with income tax of the year.