中国政府 加纳共和国政府


中华人民共和国政府和加纳共和国政府关于成立经济贸易联合委员会的协定


（签订日期１９８８年１月８日 生效日期１９８８年１月８日）
　　中华人民共和国政府和加纳共和国政府（以下称“缔约方”），为进一步加强两国间经济、技术和贸易合作，达成协议如下：

　　第一条　缔约双方特此成立中国／加纳合作联合委员会，以下简称联委会。

　　第二条　联委会行使下列职能：
　　一、探讨发展缔约双方之间经济、技术和贸易关系的各种合作途径；
　　二、研究并解决在实施上述领域内缔约双方行将达成的协议中可能产生的问题。

　　第三条　联委会应有自己的程序规则。

　　第四条　联委会每两年轮流在中国和加纳举行。每届会议的时间、议题和代表团的组成由缔约双方通过外交途径确定。

　　第五条　本协定生效后缔约任何一方可通过外交途径以书面形式要求修改本协定，修改内容经缔约双方同意后生效。

　　第六条　本协定自签字之日起生效，有效期六年。
　　如缔约一方未在上述有效期满六个月前以书面通知另一方终止本协定，则本协定的有效期自动延长六年。
　　本协定于一九八八年一月八日在阿克拉签订，正本两份，每份都用中文和英文写成，两种文本具有同等效力。

　　中华人民共和国政府　　　　　　　　加纳共和国政府
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财政部 国家税务总局


财政部　国家税务总局关于《外商投资企业和外国企业所得税法实施细则》第七十二条有关项目解释的通知(附英文)
财税[1994]51号

1994年7月29日，财政部、国家税务总局

通知
各省、自治区、直辖市、计划单列市财政厅（局）、税务局，海洋石油税务管理局各分局：
最近，一些省、市税务局反映，《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》（以下简称细则）第七十二条中的有些规定在实际执行中界线不够明确。经研究，现对细则第七十二条的有关项目明确如下：
一、细则第七十二条第九项规定的直接为生产服务的科技开发、地质普查、产业信息咨询业务是指：开发的科技成果能够直接构成产品的制造技术或直接构成产品生产流程的管理技术，地质普查的数据结果可直接用于各类资源的开发利用，以及为这些技术或开发利用资源提供的信息咨询、计算机软件开发；不包括为各类企业提供的会计、审计、法律、资产评估、市场信息、中介等服务业务以及属于上述限定的技术或开发利用资源以外的计算机软件开发。
二、外商投资企业专门从事购进商品进行简单组装、分装、包装、清洗、挑选、整理后销售的业务，凡未改变原商品的形态、性能、成分的，均属于从事商品销售业务，不应确定其为生产性外商投资企业。例如：从事购进或进口成套电器或设备件，简单组装后销售的企业；从事购进各类饮料、食品进行灌装、分装、包装后销售业务的企业，包括专门提供此类灌装、分装、包装服务的行业。
以前各地确定生产性外商投资企业有与本通知原则不一致的，应依照本通知原则予以纠正。今后，凡遇有情况特殊，难以确定的，均应将情况报国家税务总局，由国家税务总局审定后批复各地统一执行。
以上通知，请依照执行。

CIRCULAR ON INTERPRETATION OF RELATED PROJECTS AS SET IN ARTICLE72 OF THE DETAILED RULES FOR IMPLEMENTATION OF THE INCOME TAX LAW FORENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

(Ministry of Finance and the State Administration of Taxation. 29July 1994, Coded Cai Shui Zi [94] No. 051)

Whole Doc.
To the financial departments (bureaus) of various provinces,
autonomous regions, municipalities and cities with independent planning,
to various sub-bureaus of the Offshore Oil Tax Administration:
Tax bureaus from some provinces and cities recently reported that
some stipulations set in Article 72 of the Detailed Rules for
Implementation of the Income Tax Law of the People's Republic of China for
enterprise with foreign investment and Foreign Enterprises (hereinafter
referred to as Detailed Rules) 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 Detailed Rules:
I. As stipulated in the Item 9 of Article 72 of the Detailed Rules,
the scientific and technological 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 utilization 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 accounting, auditing, law,
asset evaluation, 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 specified
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 components 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 foodstuffs and sales business after loading, separate loading,
and packaging of these products, including trades which specially provide
loading, separate loading and packaging services.
The productive enterprise with foreign investment previously
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 Taxation which is responsible to
give a written reply to various localities for unified implementation
after making examination and approval.