关于高新技术企业2008年度缴纳企业所得税问题的通知
国家税务总局
国家税务总局关于高新技术企业2008年度缴纳企业所得税问题的通知
国税函〔2008〕985号
各省、自治区、直辖市和计划单列市国家税务局、地方税务局：
为配合国家宏观调控政策的实施，及时落实高新技术企业所得税优惠政策，减轻企业负担，现就高新技术企业2008年度企业所得税有关问题通知如下：
一、对经认定已取得"高新技术企业证书"的企业，各级税务机关要按《国家税务总局关于企业所得税减免税管理问题的通知》（国税发[2008]111号）的规定，及时按15%的税率办理税款预缴。
二、经认定已取得"高新技术企业证书"的企业， 2008年以来已按25%税率预缴税款的，可以就25%与15%税率差计算的税额，在2008年12月份预缴时抵缴应预缴的税款。
国家税务总局
二○○八年十二月二日
国务院关于授权省、自治区、直辖市、经济特区和计划单列市人民政府审批外资企业的通知(附英文)
国务院
国务院关于授权省、自治区、直辖市、经济特区和计划单列市人民政府审批外资企业的通知(附英文)
国务院
通 知
根据《中华人民共和国外资企业法》第六条的规定，国务院决定，授权省、自治区、直辖市、经济特区、计划单列市人民政府按照下列规定审查批准设立外资企业：
一、设立的外资企业投资规模在国务院规定的限额以下，建设条件和生产经营条件不需要国家综合平衡的，由省、自治区、直辖市、经济特区和计划单列市人民政府审批，并发给批准证书。但是，如拟设立的外资企业生产的内销产品属于国家限制进口的，生产的出口产品属于对外经济
贸易部及其特派员办事处颁发出口许可证的，属于国家实行配额管理的，以及属于国家限制利用外资的行业、项目，审批前应当征得对外经济贸易部或有关主管部门的同意。
二、设立的外资企业投资规模在国务院规定的限额以上的，以及虽在限额以下，但建设和生产经营条件需要国家综合平衡的，其申请由企业所在的省、自治区、直辖市、经济特区和计划单列市人民政府提出意见后，报对外经济贸易部审批和发给批准证书。
三、对于按照第一条的规定批准设立的外资企业，审批机构应在批准后30日内将设立外资企业的申请书、可行性研究报告、企业章程和审批机构的批准文件报对外经济贸易部备案。对外经济贸易部在收到上报备案的文件后，如发现批准设立的外资企业不符合第一条规定，有否决权，
但必须在30日内通知有关地方，逾期则否决权失效。
CIRCULAR OF THE STATE COUNCIL CONCERNING THE AUTHORIZATION OF THEPEOPLE'S GOVERNMENTS OF THE PROVINCES, AUTONOMOUS REGIONS, MUNICIPALITIESDIRECTLY UNDER THE CENTRAL GOVERNMENT, SPECIAL ECONOMIC ZONES, ANDMUNICIPALITIES SEPARATELY
LISTED ON THE STATE PLAN TO EXAMINE AND APPROVEAPPLICATIONS
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民
共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
CIRCULAR OF THE STATE COUNCIL CONCERNING THE AUTHORIZATION OF THE
PEOPLE'S GOVERNMENTS OF THE PROVINCES, AUTONOMOUS REGIONS, MUNICIPALITIES
DIRECTLY UNDER THE CENTRAL GOVERNMENT, SPECIAL ECONOMIC ZONES, AND
MUNICIPALITIES SEPARATELY LISTED ON THE STATE PLAN TO EXAMINE AND APPROVE
APPLICATIONS FOR THE ESTABLISHMENT OF ENTERPRISES WITH FOREIGN CAPITAL
(June 9, 1988)
In accordance with the provisions of Article 6 of The Law of the People's
Republic of China on Foreign-Capital Enterprises, the State Council hereby
decides to authorize the people's governments of the provinces, autonomous
regions, municipalities directly under the Central Government, special
economic zones, and municipalities separately listed on the State plan to
examine and approve, in accordance with the following provisions,
applications for the establishment of enterprises with foreign capital.
1. With respect to enterprises to be established with foreign capital,
whose investment volume is below the norm prescribed by the State Council,
and which do not require comprehensive balance to be carried out by the
State concerning construction conditions and production/operation
conditions, the application for the establishment of the aforesaid
enterprises shall be examined and approved by the people's governments of
the provinces, autonomous regions, municipalities directly under the
Central Government, the special economic zones, or municipalities
separately listed on the State plan, and approval certificates shall be
issued to the aforesaid enterprises. However, if the products for domestic
sales, manufactured by the enterprises with foreign capital to be
established, belong in the categories of products the import of which is
restricted by the State, or if their products for export sales belong in
the categories of products for which export licences shall be issued by
the Ministry of Foreign Economic Relations and Trade or by the office of
its accredited representative, or in the categories of products subject to
quota control by the State; or lines of business and projects in which the
utilization of foreign capital is restricted by the State, the local
authorities should obtain the consent of the Ministry of Foreign Economic
Relations and Trade or the competent authorities concerned before they
approve the application.
2. With respect to enterprises to be established with foreign capital,
whose investment volume is above the norm prescribed by the State Council,
or whose investment volume is below the norm but their construction and
production/operation conditions require comprehensive balance to be
carried out by the State, the people's governments of the provinces,
autonomous regions, municipalities directly under the Central Government,
special economic zones, or municipalities separately listed on the State
plan shall comment on the applications before they forward the same to the
Ministry of Foreign Economic Relations and Trade for examination and
approval and for the issuance of approval certificates.
3. With respect to the enterprises with foreign capital to be established
which have been approved in accordance with the provisions of Article 1 of
this Circular, the examining and approving department shall, within thirty
days as of the date of approval, submit the applications for the
establishment of the said enterprises, together with the feasibility study
reports, the articles of association and the approval documents issued by
the examining and approving departments to the Ministry of Foreign
Economic Relations and Trade for the record. In the event that the
Ministry of Foreign Economic Relations and Trade, after receiving the said
documents submitted for the record, discovers that the enterprises whose
establishment has already been approved is not in conformity with the
provisions of Article 1 of this Circular, the Ministry of Foreign Economic
Relations and Trade shall exercise its veto power. However, the local
authorities concerned should be notified of this veto within thirty days,
beyond which the said veto shall be invalidated.
1988年6月9日
