上海市国家税务局、上海市地方税务局转发国家税务总局关于外国投资者出资比例低于25%的外商投资企业税务处理问题的通知的通知

现将《国家税务总局关于外国投资者出资比例低于25%的外商投资企业税务处理问题的通知》（国税函[2003]422号）的转发给你们，请遵照执行。附件：国家税务总局关于外国投资者出资比例低于25%的外商投资企业税务处理问题的通知　国税函[2003]第422号　2003年4月18日各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
为便于各地准确理解和贯彻落实对外贸易经济合作部、国家税务总局、国家工商行政管理总局、国家外汇管理局《关于加强外商投资企业审批、登记、外汇及税收管理有关问题的通知》（外经贸法发[2002]575号），现就外国投资者实际出资比例低于25%的新办外商投资企业（以下简称外资低于25%企业）有关税务处理问题明确如下：
一、关于适用税制问题。外资低于25%企业适用税制一律按照内资企业处理，不得享受外商投资企业税收待遇。但国务院另有特别规定的除外。
二、关于税务登记问题。外资低于25%企业办理税务登记一律按照内资企业处理。但国务院另有特别规定的除外。
以上，请遵照执行。
--------------------------------------------------------------------------------（***中国投资网注：非官方译本。当发生歧意时,应以法律中文原文为准。 This English document is not an official translation. In case of discrepancy, the original Chinese version shall prevail.***）--------------------------------------------------------------------------------Circular of the State Administration of Taxation on Issues Relating to the Tax Treatment of Enterprises with Foreign Investment which Foreign Investor＂s Capital Contribution Lower than 25%GuoShuiHan[2003] No. 422April 18, 2003State tax bureaus and local tax bureaus of provinces, autonomous regions and municipalities directly under the Central Government, municipalities separately listed on the State plan:
For facilitating localities to accurately understand, carry out and implement the Circular of the MOFTEC, the State Administration of Taxation, the State Administration for Commerce and Industry, and the State Administration of Foreign Investment on Issues Relating to Strengthening the administration over the Examination and Approval, Registration, Foreign Exchanges and Taxes of Enterprises with Foreign Investment(WaiJingMaoFa[2002] No.575), here is to clarify the issues relating to the tax treatment of the newly-established enterprises with foreign investment with actual capital contributions by foreign investors lower than 25%(hereinafter referred to as enterprises that foreign investment lower than 25%):
I. Issues on applicable tax system. The applicable tax system to enterprises that foreign investment lower than 25% shall be the same as that to domestic enterprises without enjoying the preferential tax treatment granted to enterprises with foreign investment, unless otherwise provided for by the State Council.
II. Issues on tax registration. Enterprises that foreign investment lower than 25% shall be treated as domestic enterprises when handling with tax registration, unless otherwise provided for by the State Council.
Please abide by and implement the present Circular.

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