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财政部商务部海关总署国家税务总局财关税[2011]66号为进一步促进来料加工企业转型,经国务院批准,现就有关来料加工企业转型为法人企业过程中涉及的进口设备税收政策问题规定如下:一、在2011年7月1日至2012年12月31日期间,对不具备法人资格的来料加工企业以外商提供的全部不作价设备作为投资设
Ministry of Finance, the General Administration of Customs of the General Administration of Customs State Administration of Taxation Cai Guan Shui [2011] No. 66 In order to further promote the transformation of processing enterprises, with the approval of the State Council, now on the processing enterprises involved in the conversion of corporate enterprises involved in the tax policy of imported equipment issues The regulations are as follows: I. Between July 1, 2011 and December 31, 2012, all non-priced equipment supplied by foreign-owned processing enterprises that do not have legal person status shall be set as investment