国家税务总局关于外商投资企业兼营生产性和非生产性业务如何享受

国家税务总局关于外商投资企业兼营生产性和非生产性业务如何享受  

国税发[1994]209号
颁布日期：19940919 　实施日期：19940919 　颁布单位：国家税务总局

　　GuoShuiFa [1994] No.209

　　September 19， 1994

　　The state tax bureaus of various provinces， autonomous regions and municipalities directly under Central Government， the state tax bureaus of various municipalities separately listed on the State plan， and various sub-bureaus of Offshore Oil Tax Administration：

　　In line with the related stipulations of the Income Tax Law of the People's Republic of China on Enterprise with Foreign Investment and Foreign Enterprises and the Rules for Its Implementation （hereinafter referred to as the Tax Law and Rules）， we hereby notify you of the following question concerning applicable preferential tax treatment to enterprise with foreign investment which engage concurrently in productive and non-productive business （hereinafter referred to as enterprise with foreign investment engaging in concurrent operations）：

　　I. If no productive business is included in the business scope prescribed in their business license， no enterprise with foreign investment shall enjoy related preferential tax policies as granted to productive enterprises， no matter how large is the proportion of the productive business is in their actual business activities.

　　II. If the business scope prescribed in the business license of an enterprise with foreign investment covers both productive and non- productive business， or if the business sc

[1] [2] 下一页