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I. These Measures are hereby formulated in order to promote China's acceptance of gratuitous aids from foreign governments and international organizations and to do a good job in exempting the value added tax for the purchase of goods in China by gratuitous aid projects of foreign governments and international organizations. II. These Measures shall apply to the goods purchased within the territory of China by the gratuitous aid projects provided to China by foreign governments and international organizations (see attachment 1 for the specific list), and apply to the domestic enterprises that supply goods for the projects (hereinafter referred to the supplier). III. After a gratuitous aid project is established, the purchaser of the goods needed by the aid project (hereinafter referred to the purchaser) shall, through the project unit, file the application for tax exemption both with the Ministry of Foreign Trade and Economic Cooperation (hereinafter referred to MOFTEC) and the State Administration of Taxation, and the contents of the application shall include: name of the aid project, aid provider, unit receiving the aid, sale contract (copy) signed by the purchaser and the supplier, etc., and shall fill in and submit the Particular Sheet of Goods Purchased in China by Gratuitous Aid Projects of Foreign Governments and International Organizations (see attachment 2). Where the purchase is entrusted to others, it is required to submit the agreement on entrustment and the information about the actual purchaser, including the unit name of the purchaser, the address, contact person, phone number, etc. The supplier shall, after signing the sale contract, submit the contract (copy) to the taxation organ of the place where the enterprise is located for record. IV. The MOFTEC shall, after receiving the application for tax exemption for purchase by the supplier and the project unit, examine the truthfulness of the relevant project contents, whether the goods purchased are needed for the aid project, etc. If no error has been found after the examination, the MOFTEC shall issue the certifications for inerrability of the application to the State Administration of Taxation. V. The State Administration of Taxation shall, after receiving the application for tax exemption of purchase by the supplier and the project unit and the certifications issued by the MOFTEC, verify the relevant information about the goods purchased, for which the application for tax exemption is filed, through the department in charge of taxation of the place where the supplier is located. Given that the certifications issued by the department in charge of taxation are consistent with the relevant contents of the certifications issued by the MOFTEC, the State Administration of Taxation shall grant the documents for tax exemption for sale of the relevant goods by the supplier, and shall send copies to the Ministry of Finance, the MOFTEC and the purchaser at the same time. VI. The supplier shall, on the basis of the tax exemption documents presented by the purchaser and according to the provisions of the documents, sell goods to the purchaser at the price excluding the value added tax. The supplier shall file the application for tax exemption with the department in charge of taxation of the place where it is located. And the department in charge of taxation of the place where the supplier is located shall, on the basis of the tax exemption documents granted by the State Administration of Taxation, handle the procedures for offsetting the exempted sale tax with the income tax. VII. The purchaser and the project unit may not alter the contents of the application for tax exemption for purchase and the Particular Sheet of Goods Purchased in China by Gratuitous Aid Projects of Foreign Governments and International Organizations at will after submitting them. Where alteration is really needed, they shall separately submit them for examination and approval according to the procedures provided for by these Measures. VIII. The goods purchased free from tax must be used in the prescribed aid project, and may not be sold or used in other projects, otherwise it shall be deemed tax fraud, and shall be dealt with according to the relevant provisions of Article 66 of the Law of the Republic of China on the Administration of Tax Collection. IX. These Measures shall be put into practice on August 1, 2001. Attachments: 1. List of the International Organizations 2. Particular Sheet of Goods Purchased in China by Gratuitous Aid Projects of Foreign Governments and International Organizations ATTACHMENT 1: LIST OF INTERNATIONAL ORGANIZATIONS I. Relevant organizations of the United Nations 1. United Nations Development Programme-UNDP 2. United Nations Environment Programme-UNEP 3. United Nations Conference on Trade and Development-UNCTAD 4. United Nations Population Fund-UNFPA 5. United Nations Children's Fund-UNICEF 6. Office of the United Nations High Commissioner for Refugees-UNHCR 7. United Nation's Economic Commission for Europe-UN/ECE 8.World Food Programme-WFP 9. Economic and Social Commission for Asia and the pacific-ESCAP 10. The Committee on the Peaceful Uses of Outer Space-COPUOS II. The intergovernmental institutions that have established relation with the United Nations 11.International Labour Organization-ILO 12.Food and Agriculture Organization of the United Nations-FAO 13. United Nations Educational£¬Scientific and Cultural Organization-UNESCO 14.World Health Organization-WHO 15.International Monetary Fund-IMF 16.International Development Association-IDA 17. International Bank for Reconstruction and Development-IBRD£©£¨World Bank£© 18.International Finance Corporation-IFC 19.International Civil Aviation Organization-ICAO 20. Universal Postal Union-UPU 21.International Telecommunication Union-ITU 22.World Meteorological Organization-WMO 23.International Maritime Organization£IMO 24. World Intellectual Property Organization£WIPO 25. International Fund for Agricultural Development-IFAD 26. United Nations Industrial Development Organization-UNIDO 27. International Atomic Energy Agency-IAEA 28. World Trade Organization-WTO III. Other relevant international organizations and financial institutions 29. The International Federation of Red Cross and Red Crescent Societies-IFRCS 30. The International Committee of The Red Cross-ICRC 31. European Union-EU 32. Asia Pacific Economic Cooperation-APEC 33. Asia Development Bank-ADB 34. Japan International Cooperation Agency-JICA 35.Korea International Cooperation Agency-KOICA 36.International Planned Parenthood Federation-IPPF 37.International Mobile Satellite Organization-INMARSAT 38.League of Arab States-LAS ATTACHMENT 2: LIST OF GOODS PURCHASED IN CHINA BY GRATUITOUS AID PROJECTS OF FOREIGN GOVERNMENTS AND INTERNATIONAL ORGANIZATIONS Project name: Chinese project unit and the contact phone number: Aid provider: Goods purchaser and the contact phone number: Goods: Specification and Type: Quantity: Unit Price: Total: Supplier Name: Supplier Address: Supplier Contact: -Phone Number: -Contact Person: |
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