[1998]外经贸资字第8号
颁布日期：19980209 推行日期：19980209 颁布单位：对外贸易经济合作部
WaiJingMaoZiFa [1998] No.8
February 9, 1998
Institutions directly under the Ministry1 of Foreign Trade and Economic Cooperation , all foreign trade centers, companies directly under the MOFTEC:
In order to implement2 the spirit of Circular Concerning the Adjustment of Tax Policy of imported Equipment promulgated3 by the State Council , and to ensure carrying out smoothly4 the tax exemption5 for import equipment of enterprises with foreign investment that are established by enterprises and institutions directly under MOFTEC, the circular concerning relevant issues is as follows:
1. The enterprises with foreign investment established by enterprises directly under MOFTEC shall be checked and approved in accordance with the procedures set out in the Circular Concerning Issues on Examination and Approval of Enterprises with Foreign Investment Established by Enterprises and Institutions Directly under MOFTEC ; the enterprises with foreign investment established by institutions directly under MOFTEC shall be checked and approved in accordance with the procedures set out in the Circular Concerning Issues on Examination and Approval of Enterprises with Foreign Investment Established by Subordinated Enterprises of the Institutions Directly Under MOFTEC .
2. As to the projects with foreign investment established by enterprises or institutions directly under MOFTEC within the number limitation for reporting to MOFTEC for examination and approval, when replying to the feasibility research report, the hosting authorities of examination and approval issue project affirmation papers to the projects that satisfy the requirements of encouraging type or limited B type in the Instructive Catalogue of Industries with Foreign Investment.
3. The examination and approval of projects with foreign investment established by enterprises or institutions directly under the Ministry within the number limitation, shall be carried out in accordance with the current existing procedures and be accepted for disposal uniformly by the foreign-capital department, and after the first trial, together by relevant departments, bureaus, be reported to the State Council or transmitted to the State Development Planning Commission or the State Economic and Trade Commission.
4. The ascertaining6 of the projects with foreign investment of trial type that are under the scope of authority of the State Council and that are involved in the enterprises group directly under MOFTEC, shall be handled subject to relevant regulations.
