财税字051号
颁布日期：19940729 实施日期：19940729 颁布单位：财政部、 国家税务总局
CaiShuiZi No.51
July 29， 1994
All the departments of finance and the tax bureaus of provinces， autonomous1 regions， municipalitie directly under the Central Government and municipalities separately listed on the State plan， all the sub-bureaus of the Offshore2 Oil Tax Administration：
Tax bureaus from some provinces and cities recently reported that some stipulations set in Article 72 of the Rules for the Implementation3 of the Income Tax Law of the People s Republic of China on Enterprise with Foreign Investment and Foreign Enterprises are found to be not clearly delineated in the course of actual implementation. After studies， we hereby clarify the following related projects set in Article 72 of the Rules：
I. As stipulated4 in the Item 9 of Article 72 of the Rules， the scientific and technological5 development， general geological survey and industrial information consulting businesses which directly serve production refer to； the developed scientific and technological results which can directly constitute product manufacturing technology or directly constitute the management technology for product production process， the results of data from general geological survey which can be directly used in the development and utilization6 of various resources， as well as these technologies or the information and consultancy provided by the development and utilization of resources and the development of computer software； excluding service businesses such as accounting7， auditing8， law， asset evaluation9， market information and intermediary provided for various enterprises， as well as computer software development not included in the technologies or the development and utilization of resources as specified10 above.
II. Enterprise with foreign investment which specialize in the sales business by purchasing commodities to carry out simple assembly， separate loading， packaging， cleaning， selecting and arranging and which do not change the forms， properties and components11 of the original commodities all belong to engaging in the commodity sales business and should not be designated as productive enterprise with foreign investment， For example： enterprises which engage in purchasing or importing complete sets of electrical appliances or equipment pieces and selling these products after simple assembly； enterprises which engage in purchasing various types of drinks and foodstuffs12 and sales business after loading， separate loading， and packaging of these products， including trades which specially13 provide loading， separate loading and packaging services.
The productive enterprise with foreign investment previously14 designated by local authorities which do not conform with the principle of this Circular shall make correction in accordance with the principle of this Circular. In the future， those who find it difficult to determine the nature of enterprises due to special circumstances shall all report the situation to the State Administration of Taxation15 which is responsible to give a written reply to various localities for unified16 implementation after making examination and approval.
Above is the notification， please carry out seriously.
