Official Reply of the State Administration of Taxation about the Determination of Production Value Proportion of the Exported Products of Foreign-invested Export Enterprises
Guo Shui Han [2007] No. 426
State Taxation Bureau of Qingdao:
We have received your Request for Instructions on Whether Qingdao Malsushila Electronic Components (Free Trade Zone) Co., Ltd. May Enjoy the Tax Preference for Export Enterprises (Qing Guo Shui Fa [2006] No.125). We hereby render the reply in respect of how to determine the production value proportion of the exported products of foreign-invested exportenterprises as follows:
Under the stipulations of Item 7 of Article 75 of the Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China for Foreign-invested Enterprises and Foreign Enterprises, foreign-invested export enterprises may pay their enterprise income taxes in half under tax laws upon the expiration of their legal tax exemption and reduction period, in the event that the value of the products exported in that year accounts for no less than 70% of their total output value in that year. Because the policy aims at the total income of an enterprise, which includes both the income from the sales of its own products and the income from the sales of purchased products, the standards for calculating the value of the products exported in that year and for calculating the total output value in that year shall be consistent, and the value of the purchased products that have been sold are included in both of the two values so as to accurately and reasonably carry out this policy.
The State Administration of Taxation
April 16, 2007
The State Administration of Taxation 2007-04-16
国家税务总局关于外商投资产品出口企业出口产品产值比例确定问题的批复
国税函[2007]第426号
青岛市国家税务局：
你局《关于青岛松下电子部品（保税区）有限公司能否享受产品出口企业税收优惠问题的请示》（青国税发[2006]125号）收悉。现就所涉及的如何确定外商投资产品出口企业出口产品产值比例问题批复如下：
依据《中华人民共和国外商投资企业和外国企业所得税法实施细则》第七十五条第（七）项的规定，外商投资举办的产品出口企业，在依照税法规定免征、减征企业所得税期满后，凡当年出口产品产值达到当年企业产品产值70%以上的，可以按照税法规定减半征收企业所得税。由于此项政策适用时是针对企业的全部所得,既包括企业的自产产品销售所得,也包括其外购产品的销售所得,为准确、合理地落实此项政策，所称当年出口产品产值和当年产品产值的口径应一致，且均包括销售外购产品的产值。
国家税务总局
二○○七年四月十六日
国家税务总局 2007年04月16日 颁布
| 
