法律英语|财政部、国家税务总局关于停止实行以出货商品方法支付本息和出租

财税[2001]162号
颁布日期：20010908 推行日期：20010901 颁布单位：财政部、 国家税务总局

CaiShui [2001] No.162

September 8,2001

From September 1,2001 on, the companies and enterprises of our country that are provided the equipments and technology by the foreign enterprises pay principal and interest and rental^{1 charge by means of returning the products for sale or handing over the products. The enterprises also offset2 principal and interest by the cosplayt of the as百度竞价推广bling line labor3 for the processing of the incoming materials. All the earnings4 from the interest and rent should be levied5 the business income tax following Article 19 of the Law of Income Tax of the People's Republic of China on Enterprises with Foreign Investment and Foreign Enterprises and the relevant provisions. The provisions of Subparagraph 5 of Article 2 and the third Paragraph of Article 3 in the Interim6 Provisions of the Ministry7 of Finance on Reducing and Exempting8 the Income Tax of Interest Obtained in China By the Foreign Businessmen [CaiShuiZi No.348] are sTOPped carrying out.}