论文部分内容阅读
“九四专项”是1986年国务院以国函[1986]94号文批准的上海市扩大利用外资规模的项目,简称“九四专项”。为调动企业利用外资积极性,本市对“九四专项”制订了一系列优惠措施,比如,对“九四专项”免征建筑税(现改为固定资产投资方向调节税);对项目所需进口的机器设备和基建材料,可免征关税和产品税(或增值税);对“九四项目”竣工投产后,先按规定还款,不足部分可用产品税(或增值税)还贷等等。经过几年来的建设,这些项目已陆续竣工
The “Jiusi Special Project” was a project approved by the State Council in 1986 with the approval of the State Council letter No. [1986] No. 94 to expand the scale of foreign capital utilization in Shanghai, referred to as “the 1994 Special Project”. In order to mobilize the enthusiasm of enterprises in utilizing foreign capital, this Municipality has formulated a series of preferential measures for the “Special Project of September 4th,” for example, the exemption of the construction tax from the “Jiusi Special Project” (now changed to the adjustment tax of fixed assets investment); Imported machinery and equipment and infrastructure materials may be exempted from customs duties and product taxes (or value-added tax); after completion of production of the “Jiusi Project,” it will be reimbursed according to regulations, and the insufficient part may be repaid with product tax (or VAT), etc. Wait. After several years of construction, these projects have been completed one after another.