国家税务总局关于外商投资企业来源于中国境外所得适用税率和计算税额扣除问题的通知(附英文)
国税发[1993]39号 1993.7.14
各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局：
根据外商投资企业和外国企业所得税法及其实施细则（以下简称税法、细则）的有关规定，现对外商投资企业来源于中国境外所得的适用税率问题和计算境外已纳所得税扣除限额问题，明确如下：
一、根据细则第七十一条，税法规定的减低税率仅适用于外商投资企业在相应地区内从事生产、经营取得的所得。因此，对外商投资企业来源于中国境外的所得，应一律按照税法第五条所规定的税率计算征收企业所得税和地方所得税。
二、细则第八十四条所列的计算境外税款扣除限额的公式中“境内、境外所得按税法计算的应纳税总额”一项，应以境内、境外所得总额按税法第五条所规定的企业所得税税率和地方所得税税率计算。
三、本通知自文到之日起执行。
[法规解读] 境外所得税收抵免政策演变解析
CIRCULAR ON THE QUESTION CONCERNING THE APPLICABLE TAX RATE ANDDEDUCTION OF CALCULATED TAX AMOUNT RELATED TO INCOME GAINED BY ANENTERPRISE WITH FOREIGN INVESTMENT FROM OUTSIDE CHINA
(State Administration of Taxation: 14 July 1993 Coded Guo Shui Fa[1993] No. 039)
Whole Doc.
To the tax bureaus of various provinces, autonomous regions and municipalities, the tax bureaus of various cities with independent
planning and sub-bureaus of the Offshore Oil Tax Administration:
In accordance with the related stipulations of the Ine Tax Law on enterprise with foreign investment and Foreign Enterprises as well as the
Detailed Rules for Implementation (hereinafter referred to as the Tax Law and Detailed Rules), we hereby clarify the question concerning the
applicable tax rate related to the ine gained by a enterprise with foreign investment from outside China and the question concerning
calculation of deduction of the ine tax already paid outside China:
I. In accordance with Article 71 of the Detailed Rules, the reduced tax rate as stipulated in the Tax Law is applicable only to the ine
gained by a enterprise with foreign investment from production and operation carried out in appropriate districts. Therefore, with regard to
the ine gained by a enterprise with foreign investment from outside China, enterprise ine tax and local ine tax shall be calculated and
levied without exception in accordance with the stipulations of Article 5 of the Tax Law.
II. As regards the item which states "the total amount of payable tax calculated in accordance with the Tax Law on ines gained from inside
and outside China" as set in the formula for calculating the quota of overseas tax payment to be deducted as listed in Article 84 of the
Detailed Rules, the total amount of ine gained from inside and outside China shall be calculated in accordance with the enterprise ine tax
rate and local ine tax rate as stipulated in Article 5 of the Tax Law.
III. This Circular goes into effect from the day of receipt of the document.