法律英语|国家税务局关于中外合作经营企业的外国合作者在合作期限内先行回

国税函发[1991]502号
颁布日期：19910409 推行日期：19910409 颁布单位：国家税务局

GuoShuiHanFa [1991] No.502

April 9， 1991

Hunan Tax Bureau：

The document Request for Instructions Concerning Investment Reclaim^{1 in Advance by the Foreign Copartner of the Chinese-foreign Contractual Joint2 Ventures During the Term of Cooperation coded XiangShuiHan [1991] No.99 on March 25， 1991 has been received. The Paragraph 2 of Article 22 of the Law of Chinese-foreign Contractual Joint Ventures stating that the investment reclaim by the foreign copartner of the contractual joint ventures before paying the income tax means that the foreign copartner can reclaim the investment by way of depreciation3 of fixed4 assets. The contractual joint ventures that the cooperation term is shorter than the term of depreciation of fixed assets stated in the taxation regulations and all the assets belong to the Chinese copartner after the cooperation term stipulated in the contract can apply the State Administration of Taxation by the contractual joint ventures for the approval that they reclaim the investment by the accelerating depreciation of the fixed assets}