Circular of the State Administration of Taxation concerning Refund of Taxes Levied on Purchase of Domestic Equipment by Construction Enterprises Entrusted by Foreign-funded Enterprises through Contracting for Labor and Materials
Guo Shui Han [2007] No.637
All the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan:
We have received letters from some areas recently requesting the State Administration of Taxation to clear the examination and approval procedures for refund of taxes levied on purchase of domestic equipment by construction enterprises entrusted by foreign-funded enterprises through contracting for labor and materials. Upon study, a circular on relevant issues is hereby rendered as follows:
1. For the engineering projects which are contracted out by foreign-funded enterprises through contracting for labor and materials, if such construction enterprises execute with their contractors an agreement for purchase of domestic equipment, entrusted to purchase domestic equipment, and get VAT invoices (the purchasers on VAT invoices should be the Construction Enterprises) issued therefore, the invoices shall be delivered to the foreign-funded enterprises for application for tax refund under relevant rules.
2. Procedures for Application for Tax Refund
(1) When applying for tax refund, the foreign-funded enterprises should fill out Application Form for Purchase of Domestic Equipment by Foreign-funded Projects, together submit the credence stipulated in Circular of the State Administration of Taxation and National Development and Reform Commission on Printing and Issuing the Trial Measures for the Administration of Refund of Taxes Levied on Purchase of Domestic Equipment by Foreign-funded Projects (Guo Shui Fa [2006] No.111), VAT invoices for the purchase of domestic equipment by the construction enterprises on behalf of the engineering projects, the General Contract by the foreign-funded enterprises and the construction enterprises, the list of domestic equipment purchased on entrustment, the list of equipment delivered by the construction enterprises to the foreign-funded enterprises, the Opinion Letter on Checking and Accepting the Equipment issued by relevant departments of the foreign-funded enterprises, and payment voucher, etc. to the competent tax authorities for tax refund.
(2) After accepting the application for tax refund, for those equipments under the General Contract between the foreign-funded enterprises and the construction enterprises, whose VAT invoices read the construction enterprises as the purchasers, the competent tax authorities should send letters to the tax competent authorities of the supply enterprises to make an investigation. If the replies affirm the authenticity of the invoices and that the tax declaration of the equipment in the invoices has been made, the tax competent authorities shall handle the application. If the replies cannot affirm the authenticity of the invoices, or if the replies cannot affirm whether the tax declaration of the equipment in the invoices has been made, or if the replies can not be received, the tax competent authorities shall not transact the application.
3. Other matters not covered in this Circular shall be governed by the document "Guo Shui Han [2006] No.111".
State Administration of Taxation
June 12, 2007
State Administration of Taxation 2007-06-12
国家税务总局关于外商投资企业以包工包料方式委托承建企业购买国产设备退税问题的通知
国税函[2007]第637号
各省、自治区、直辖市和计划单列市国家税务局：
近接部分地区来文，要求税务总局明确外商投资企业以包工包料方式委托承建企业采购的国产设备的退税审核程序。经研究，现将有关问题通知如下：
一、 外商投资企业以包工包料方式委托其他企业承建的工程项目，如外商投资企业与承建企业签订了委托购买国产设备协议，承建企业受托采购国产设备并取得增值税专用发票（增值税专用发票上购货单位为承建企业）后，交由外商投资企业申请办理退税。
二、 申请办理退税的程序
（一） 外商投资企业申报退税时须填写《外商投资项目采购国产设备退税申请表》，附送《国家税务总局国家发展和改革委员会关于印发〈外商投资项目采购国产设备退税管理试行办法〉的通知》（国税发〔2006〕111号）规定的凭证，承建企业为工程项目采购国产设备所取得的增值税专用发票、外商投资企业与承建企业签订的总承包合同、委托购买国产设备明细表、承建企业移交给外商投资企业的设备明细表、外商投资企业相关部门的设备验收意见书、付款凭证等，向主管税务机关申请退税。
（二） 主管税务机关受理退税申报后，对在外商投资企业与承建企业签订的总承包合同范围内采购的国产设备，凡增值税专用发票上购货单位为承建企业的，均须向供货企业的主管税务机关发函调查。主管税务机关对回函确认发票真实、发票所列货物已按规定申报纳税的，予以办理退税；对回函未能确认发票真实或回函未能确认发票所列货物已按规定申报纳税及未收到回函的，不予办理退税。
三、 其他未尽事宜按国税发〔2006〕111号文件规定执行。
国家税务总局
二○○七年六月十二日
国家税务总局 2007年06月12日 颁布 |
