国家税务总局关于加强固定资产投资方向调节税征收管理工作的通知
国家税务总局
国家税务总局关于加强固定资产投资方向调节税征收管理工作的通知
国家税务总局
近年来,在各级地方党政和有关部门的大力支持和密切配合下,经过各地税务部门和广大税务干部的努力工作,全国固定资产投资方向调节税(以下简称投资方向调节税)征收工作取得了很大进展,收入不断增长,开创了新的局面。1994年组织收入43亿元,比上年增长12.0
7%,1995年组织收入53.7亿元,比上年增长24.7%。但是也应看到,当前征管工作中还存在一些问题,如征管中的漏洞较多,不少纳税人有偷逃税行为,影响严格依法治税。根据全面实行征管改革和加强税收征管的要求,进一步完善和加强投资方向调节税的征管工作是我们
当前迫切需要研究解决的课题。广大从事投资方向调节税征收管理工作的税务干部要振奋精神,再接再厉,奋发努力做好征收管理工作。各级地方税务部门要进一步重视和加强该税的征收管理工作,积极采取措施,努力完成税收任务。为此,现就如何进一步加强投资方向调节税征收管理工
作通知如下:
一、继续加强投资方向调节税源泉控管工作
多年实践证明,对投资方向调节税实行源泉控管是一种行之有效的办法,各地税务部门要认真总结这方面工作的经验与不足,分析存在的问题及原因,采取措施,改进工作。当前。各地特别要注重考虑税收征管改革和计划投资体制改革中出现的新变化,结合本地实际情况,及时调整和
完善源泉控管办法,不断提高投资方向调节税源泉控管质量。
各地税务部门要继续主动与计委、经委、审计、银行、城建、规划等部门加强联系,争取他们的支持和配合,借助其职能的调控作用,层层把关,堵塞征管漏洞,共同做好投资方向调节税的征收工作。
各地税务部门要加强对代扣代缴工作的指导和监督,适时改进和完善本地代扣代缴工作办法,明确各代扣代缴单位(如有关银行、房屋开发公司等)的义务,要求他们必须认真按税收政策规定和代扣代缴办法执行,及时足额的代扣代缴税款。同时,也要注意明确代扣代缴单位的责、权
、利,简化工作程序,方便纳税人。
各地税务机关要及时向代扣代缴单位通报税收政策变化情况,认真解释税收规定内容,主动帮助代扣代缴单位解决工作中遇到的问题和困难,确保把代扣代缴工作做好。
各地税务机关要加强对代扣代缴单位的监督检查工作,防止其挤占、挪用税款;对漏扣或未扣足的,应由代扣代缴单位负责补缴。对及时足额扣缴税款并划转金库的代扣代缴单位,税务机关应按规定拨付手续费,不得无故拖延。
二、加强零税率项目的监控和追踪管理
(一)加强对零税率项目的审核管理工作,严格按审定程序办事。经审定后确定为零税率的项目,要逐级下达到执行税务机关。执行中若发现所确定的零税率项目与实际情况不相吻合,可向上级税务机关提出调整意见,经调整确定后再执行。
(二)建立审定和管理制度。对零税率项目的审定管理工作,要严格按《中华人民共和国税收征收管理法》、《中华人民共和国固定资产投资方向调节税暂行条例》及其实施细则的有关规定,制定零税率项目的审定制度,建立发放零税率项目凭证的管理制度。
(三)建立跟踪检查制度。对确定为零税率的项目,要设立零税率项目跟踪监督卡,进行定期检查和年度复审。并形成制度;对所有零税率项目,凡自竣工决算之日起2年内或在建设期间改变用途(包括已转让、出售的),一律要重新审核,确定税率,补征税款;对未申报或自改变用
途之日起30日内,未按期重新申报而被税务机关查出者,除追缴税款外,应依照《中华人民共和国税收征收管理法》有关条款规定,予以处罚。
三、加强对装饰装修工程征收投资方向调节税的工作
(一)新建项目的装饰装修工程投资,无论是否与项目主体工程同步进行,一律按项目主体工程的适用税率,就其全部投资额计征投资方向调节税。
(二)原有建筑物进行的装饰装修工程投资,凡是投资额超过10万元以上,比照对更新改造项目投资征税的有关规定,计征投资方向调节税。
(三)装饰装修工程的投资者,为投资方向调节税的纳税义务人。
四、加强对外商投资企业和合资项目的管理
目前,各地在征税过程中发现,一些单位以中外合资经营企业、中外合作经营企业和外资企业(以下简称外商投资企业)为名,进行固定资产投资;也有一些外商投资企业与国内企事业单位以各种形式搞联合投资,对这些情况在征税时如何掌握和处理,现明确如下:
(一)《中华人民共和国固定资产投资方向调节税暂行条例》第十四条所称“中外合资经营企业、中外合作经营企业和外资企业的固定资产投资,不适用本条例”,是指按照国家有关规定,由外经贸部门和工商部门批准的具有独立的法人地位的外商投资企业,其自身的固定资产投资,
不征收投资方向调节税。
(二)对外商投资企业与国内企事业单位以各种形式进行的联合投资项目,其外商投资企业投资部分按规定不征投资方向调节税;国内企事业单位投资部分(包括土地)按规定应征收投资方向调节税。
(三)各地税务部门要密切与工商管理、国有资产管理和外经贸管理部门的工作联系,加强部门之间的配合,注意了解和掌握工商、国有资产管理部门对外商投资企业进行年检等工作情况(条件允许的应积极参与),要与有关部门协商建立起外商投资企业年检工作通报制度,及时了解
情况,对被有关部门取消外商投资企业资格的,税务部门要根据具体情况,按规定对其建设项目,补征投资方向调节税。
五、全面开展和加强投资方向调节税的检查工作
(一)根据征收投资方向调节税涉及面广、政策性强,纳税人纳税意识淡薄、行政干扰多、征管难度大,偷逃欠税现象较普遍等情况,各地税务部门应高度重视和认真加强投资方向调节税的检查工作,制定切实可行的检查办法和规定,把检查工作纳入规范化和制度化的轨道。同时,还
要争取各级党政领导的支持,与有关部门密切配合,层层把关,形成合力,保证检查工作取得实效。
(二)各地税务部门在开展检查工作中,可采取全面检查、专项检查、重点检查、项目追踪检查和各部门联合检查等多种方式,认真进行部署,形成制度,每年都要开展这项工作。
(三)各地税务部门要加强检查工作的领导,主管局长要亲自抓,全面动员,精心安排,做到组织、措施有保障,要选派精通业务的骨干,深入基层指导工作。要坚持依法办事,对查出的问题一定要按照国家有关法律、法规和政策规定严肃处理,税款要及时入库。
(四)各地税务部门对在检查工作中做出成绩的单位应给予表彰和奖励,并与有关部门协商建立投资方向调节税检查工作经费来源渠道和制定查补税款入库奖励办法,以保证检查工作的正常进行。
各地可根据本通知的要求,结合本地实际情况,制定具体实施办法。
1996年10月24日
国务院办公厅转发外国投资管理委员会关于执行《中华人民共和国国务院关于管理外国企业常驻代表机构的暂行规定》中若干问题的说明的通知(附英文)
国务院
国务院办公厅转发外国投资管理委员会关于执行《中华人民共和国国务院关于管理外国企业常驻代表机构的暂行规定》中若干问题的说明的通知(附英文)
1981年8月3日,国务院
通知
外国投资管理委员会关于执行《中华人民共和国国务院关于管理外国企业常驻代表机构的暂行规定》中若干问题的说明,已经国务院批准,现转发给你们,请参照执行。
说明
《中华人民共和国国务院关于管理外国企业常驻代表机构的暂行规定》(以下简称《暂行规定》)公布后,各审批单位依照《暂行规定》对申请设常驻代表机构的外商进行了审批工作,工商行政管理部门核准了登记,公安机关办理了居留手续,工作进展很快,对外国企业常驻代表机构的管理工作有所加强。但在执行中也遇到了一些问题,需要予以明确或说明。现对《暂行规定》中若干问题说明如下。
一、《暂行规定》第一条中的“其它经济组织”是指从事经济、贸易、技术、金融业务活动,但又不称为公司、企业的组织,还包括如日中经济协会、日本国际贸易促进协会、美中贸易全国委员会、加中贸易理事会等非营利性的经济团体。
二、《暂行规定》第二条;“未经批准、登记的,不得开展常驻业务活动。”是指未经批准、登记的,不得以常驻机构人员的身份从事业务活动;并不准在住处设置外国公司、企业等任何标志。
未经批准登记设立常驻代表机构,擅自以常驻机构人员的身份进行业务活动的,由工商行政管理部门通知其撤销机构并立即停止业务活动。
三、《暂行规定》第三条中外国企业申请设常驻代表机构时应当提交的证件和材料,其中的申请书和授权书必须提交原件;其它证件可提交副本或影印件。“金融机构出具的资本信用证明书”,如外商提交确有困难,可灵活掌握,改为近一年内外商与银行有业务往来的证明即可。
非营利性外国经济团体申请设常驻代表机构时,对《暂行规定》第三条所要求提交的资本信用证明书可以免交。
四、《暂行规定》第四条中的“其它行业”,是指外贸部、中国人民银行、交通部、民航总局批准范围以外的行业,如合作开发石油、煤炭等,按其业务性质,报国务院主管部门批准。
同中国国际贸易促进委员会对口的外国非营利性经济团体申请设常驻代表机构,暂报外贸部审批。外贸部在审批过程中要征求贸促会的意见。
信托投资行业外商申请设常驻代表机构,暂报中国人民银行审批。中国人民银行在审批过程中,要征求中国国际信托投资公司的意见。
五、几个不同行业的外国企业共同申请设一个综合性的常驻代表机构时,向中华人民共和国外国投资管理委员会提出申请,外国投资管理委员会商请有关单位审批。
六、由于当前用房十分紧张,外国企业常驻代表机构的人数、驻在期限,由审批机关根据具体情况,从严控制。住房尚未落实的,不予批准。
一次批准驻在期限最长不超过三年。期满后如需要延长,外国企业应在期满前三个月向审批机关提出申请,经批准后,向工商管理局申请登记。
根据政府间的协定,需要在我国设立的常驻代表(办事)机构,按《暂行规定》办理登记手续,其人数、驻在期限、登记费等,按对等原则处理。
七、批准机关在发给申请单位批准证书的同时,应书面通知工商行政管理总局。工商行政管理部门在登记注册后,应及时通知批准机关,国家外资管委、外交部、公安部、海关总署、财政部税务总局。
属于信托投资行业的外国企业申请设常驻代表机构,在获得批准和登记后,有关部门应同时通知中国国际信托投资公司。
与贸促会对口的非营利性外国经济团体申请设常驻代表机构,在获得批准和登记后,有关部门应同时通知贸促会。
八、《暂行规定》第五条:“逾期没有办理登记手续的,应当缴回原批准证件。”申请人收到批准证件之日起,超过三十天未到工商行政管理部门办理登记手续的,视为自动撤销原申请,已发给的批准证件自动失效,并应缴回原批准机关。
九、《暂行规定》第七条常驻代表机构“驻在地点”的变更,是指在同一城市内地址的变动。但在同一建筑物内房间号的变动,可不视为驻在地点的变更。常驻代表机构应及时将变动情况通知当地有关的主管单位和登记单位。
由于我有关主管部门的要求,需要外国企业常驻代表机构变更驻在地点的,只办理变更登记手续,不收登记费。
十、外国企业常驻代表机构聘请工作人员,应按一九八一年四月六日公安部、外交部、工商行政管理总局、进出口管理委员会、外贸部联合签发的〔81〕公发(政)48号文件规定办理,原则上不得雇用第三国人员和在华没有正式户口的中国人。但如遇特殊情况,经征得当地外事服务部门或劳动部门的同意,也可以聘用第三国公民或港澳地区人员。
十一、一九八○年十二月八日,中华人民共和国工商行政管理总局《关于外国企业常驻代表机构办理登记事项的通知》第四条规定“已经省、市、自治区人民政府或所属主管部门批准的外国企业常驻代表机构或常驻代表”是指国务院一九八○年十月三十日发布《暂行规定》以前批准的外国企业常驻代表机构。《暂行规定》公布以后外国企业申请在华设常驻代表机构,按《暂行规定》办理。
十二、外商申请在北京以外的城市设常驻代表机构,除银行业、航空运输业必须直接向《暂行规定》第四条所列有关主管部门提出申请外,其它行业,应根据其业务性质,分别向所在省、市、自治区的外贸局、交通局或国务院其它主管部、委、局对口的厅、局提出申请,然后由这些部门签署意见,转报《暂行规定》第四条所列有关主管部门审批。
十三、除银行业、航空运输业外,外商申请在广东、福建两省设常驻代表机构的,由省人民政府审批;在深圳、珠海、厦门等经济特区设常驻代表机构的,由省经济特区管理委员会审批。
十四、华侨、港澳同胞、台湾同胞在国外开设的企业要求在国内(包括广东、福建两省及经济特区)设立常驻代表机构,参照《暂行规定》及本说明办理。
十五、《暂行规定》及本说明执行中遇到需要加以解释和解决的问题,由国家外国投资管理委员会负责组织协调处理。
CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING THETRANSMISSION OF A CLARIFICATION SUBMITTED BY THE COMMISSION FOR THE ADMI-NISTRATION OF FOREIGN INVESTMENTS ON SEVERAL QUESTIONS ON THE IMPLEMENTA-TION OF INTERIM PROVISIONS
OF THE STATE COUNCIL OF THE PEOPLE'S REPUBLICOF CHINA ON
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
CIRCULAR OF THE GENERAL OFFICE OF THE STATE COUNCIL CONCERNING THE
TRANSMISSION OF A CLARIFICATION SUBMITTED BY THE COMMISSION FOR THE ADMI-
NISTRATION OF FOREIGN INVESTMENTS ON SEVERAL QUESTIONS ON THE IMPLEMENTA-
TION OF INTERIM PROVISIONS OF THE STATE COUNCIL OF THE PEOPLE'S REPUBLIC
OF CHINA ON THE ADMINISTRATION OF RESIDENT REPRESENTATIVE OFFICES OF
FOREIGN ENTERPRISES
(August 3, 1981)
The clarification submitted by the Commission for the Administration of
Foreign Investments on several questions on the implementation of "Interim
Provisions of the State Council of the People's Republic of China
Governing Resident Representative Offices of Foreign Enterprises", has
been approved by the State Council and is hereby transmitted to you, and
you are requested to implement it accordingly.
A CLARIFICATION OF THE COMMISSION FOR THE ADMINISTRATION OF FOREIGN
INVESTMENTS ON SEVERAL QUESTIONS ON THE IMPLEMENTATION OF INTERIM
PROVISIONS OF THE STATE COUNCIL OF THE PEOPLE'S REPUBLIC OF CHINA ON THE
ADMINISTRATION OF RESIDENT REPRESENTATIVE OFFICES OF FOREIGN ENTERPRISES
Since the promulgation of the "Interim Provisions of the State Council of
the People's Republic of China Governing Resident Representative Offices
of Foreign Enterprises" (hereinafter referred to as the "Interim
Provisions"), the various examining and approving units have, in
accordance with the "Interim Provisions", examined and approved, the
applications filed by foreign businessmen for the establishment of
resident representative offices, the departments for the administration of
industry and commerce have approved their registration, and the organs of
public security have the performed residence procedures; work in this
respect has made very good progress, and the administrative work
concerning the resident representative offices of foreign enterprises has
been strengthened to some extent. However, in the course of implementing
the "Interim Provisions", there still exist some questions which need to
be defined more sharply or clarified. Now, several questions concerning
the implementation of the "Interim Provisions" are hereby clarified as
follows:
(1) "Other economic organizations", as mentioned in Article 1 of the
"Interim Provisions", refer to those organizations which are engaged in
economic, trade, technological or finance business activities but are not
called companies or enterprises as such, and which also include such
nonprofit economic organizations as the Japanese-Chinese Economic
Association, the Japanese Association for the Promotion of International
Trade, the National Council for American-Chinese Trade Relations, and
Council for Canadian-Chinese Trade Relations.
(2) Article 2 of the "Interim Provisions", which reads: "Those who have
not obtained approval or have not gone through the procedures for
registration shall not be permitted to undertake business operations of
resident offices", means that those who have not obtained approval or have
not gone through the procedures for registration shall not be permitted to
undertake business operations in the capacity of the staff of resident
(representative) offices, and neither shall they be permitted to put up
any sign at their residences that represents foreign companies or
enterprises.
With respect to those who undertake unauthorized business operations in
the capacity of the staff of resident (representative) offices without
going through the proper approval registration procedures for setting up
resident representative offices, the departments for the administration of
industry and commerce shall notify the persons concerned to close down
their resident offices and to stop their business operations forthwith.
(3) With respect to the certifying documents and relevant materials to be
presented by foreign enterprises when applying for the permission to set
up resident representative offices as provided for in Article 3 of the
"Interim Provisions", the written application and the vesting instrument
must be presented in the original and the other certifying documents may
be presented in duplicate or photo copies. As regards "the certificates of
creditworthiness issued by a financial institution", if a foreign
businessman has difficulty providing one, flexibility may be exercised by
requiring the foreign businessman concerned to present certifying
documents indicating business transactions concluded between the foreign
businessman and a bank within the preceding year instead.
When a nonprofit foreign economic organization applies for the permission
to set up its resident representative office, it may be exempt from
presenting the certificate of creditworthiness required in Article 3 of
the "Interim Provisions".
(4) "The other trades", as mentioned in Article 4 of the "Interim
Provisions", refer to those trades such as cooperative exploitation of oil
and coal resources and etc. which are beyond the approving authority of
the Ministry of Foreign Trade, the People's Bank of China, the Ministry of
Communications, and the Civil Aviation Administration of China, and the
parties concerned shall submit their applications to the competent
departments concerned under the State Council for approval in light of the
nature of their businesses.
With respect to those nonprofit foreign economic organizations, which are
the counterparts of the China Council for the Promotion of International
Trade, their applications for the permission to set up resident
representative offices shall, for the time being, be submitted to the
Ministry of Foreign Trade for examination and approval. In the course of
examination and approval, the Ministry of Foreign Trade shall consult
China Council for the Promotion of International Trade.
With respect to foreign businessmen in the trust and investment trade,
their applications for the permission to set up resident representative
offices shall, for the time being, be submitted to the People's Bank of
China for examination and approval. In the course of examination and
approval, the People's Bank of China shall consult the China International
Trust and Investment Corporation.
(5) In the event that several foreign enterprises of different trades
jointly apply for the permission to set up a comprehensive resident
representative office, they shall submit their application to the
Commission for the Administration of Foreign Investments of the People's
Republic of China, and the latter shall examine and approve the
application in consultation with the relevant units.
(6) Owing to the serious shortage of housing at present, a strict control
shall be exercised, by the examining and approving organ in accordance
with the specific conditions, over the number of staff of the proposed
resident representative offices of foreign enterprises and over the
duration of residence. An application for the setting up of a resident
representative office shall not be approved if the problem of housing has
not been solved. The maximum duration of residence, approved on each
occasion, shall not exceed 3 years. On the expiration of this prescribed
period, if it is necessary to have an extension, the foreign enterprise
concerned shall submit anew its application to the examining and approving
organ 3 months before the expiration of the original prescribed duration
of residence. And, after obtaining the approval, the foreign enterprise
concerned shall apply to the department for the administration of industry
and commerce for registration. If resident representative offices are to
be set up in China in accordance with agreement between the Chinese
government and foreign governments, the foreign enterprises concerned
shall go through the procedures for registration in accordance with the
"Interim Provisions", and the number of staff of the proposed resident
representative office, the duration of residence, the registration fees,
etc., shall be handled according to the principle of reciprocity.
(7) The approving organ, while issuing the certificate of approval to the
applying unit, shall notify in writing the case to the General
Administration for Industry and Commerce. The departments for the
administration of industry and Commerce shall, after the foreign
enterprise concerned has gone through the registration procedures, notify
without delay the case to the State Commission for the Administration of
Foreign Investments, the Ministry of Foreign Affairs, the Ministry of
Public Security, the Customs General Administration, and the State Tax
Bureau under the Ministry of Finance. With respect to foreign enterprises
in the trust and investment trade which apply for the permission to set up
their resident representative offices, after they have obtained the
approval and have gone through the registration procedures, the department
concerned shall at the same time notify the case to the China
International Trust and Investment Corporation.
With respect to those nonprofit foreign economic organizations, which are
the counterparts of the China Council for the Promotion of International
Trade and apply for the permission to set up their resident representative
offices, after they have obtained approval and have gone through the
registration procedures, the department concerned shall at the same time
notify the case to the China Council for the Promotion of International
Trade.
(8) Article 5 of the "Interim Provisions" reads: "Those who have failed to
go through the procedures for registration within the prescribed time
limit, shall return the original certificate of approval". An applicant
shall go through the procedures for registration with the department for
the administration of industry and commerce within 30 days from the day
he/she has received the certificate; if he/she has failed to do so within
prescribed time limit, he/she shall be considered to have withdrawn
automatically the original application, and the certificate of approval
already issued to him/her shall become invalid automatically, and he/she
shall be required to return the certificate of approval to the original
approving organ.
(9) The change of "the location of resident office", as mentioned in
Article 7 of the "Interim Provisions", refers to the change effected
within the same city. However, the change of room number within the same
building shall not be considered as a change of the location of resident
office. The resident representative office concerned is required to
notify, without delay, the case of change of the location of resident
office to the local competent department concerned and also to the
department for registration. In case that the resident representative
office of a foreign enterprise has to change its location at the request
of the competent department concerned of China, the foreign enterprise
concerned shall be required to go through the procedures for the
registration of the change without paying any registration fees.
(10) If the resident representative office of a foreign enterprise wishes
to employ staff members, the case shall be handled in accordance with the
provisions in Document No. 48, signed and issued jointly, in 1981, by the
Ministry of Public Security, the Ministry of Foreign Affairs, the General
Administration for Industry and Commerce, the Commission for the
Administration of Imports and Exports, and the Ministry of Foreign Trade;
and, in principle, no individual of a third country or Chinese without
regular registered residence in China shall be hired. However, in special
cases, citizens of a third country or individuals from the areas of Hong
Kong and Macao may be engaged with the approval of the local department of
service for foreign affairs and of the labour department.
(11) Article 4 of "Circular Concerning Registration of Resident
Representative Offices of Foreign Enterprises" promulgated by the General
Administration for Industry and Commerce of the People's Republic of China
on December 8, 1980, provides: "the resident representative offices, or
the resident representatives, of foreign enterprises approved by the
competent departments of the people's governments of the province,
municipality directly under the Central Government, and autonomous region"
refer to the resident representative offices of foreign enterprises
approved before the promulgation of the "Interim Provisions" by the State
Council on October 30, 1980. Applications for the setting up of resident
representative offices submitted by foreign enterprises after the
promulgation of the "Interim Provisions" shall be handled in accordance
with the "Interim Provisions".
(12) In the event that foreign businessmen apply for permission to set up
resident representative offices in cities other than Beijing, with the
exception of such trades as banking or air transportation - the
applications shall be submitted directly to the competent departments
listed in Article 4 of the "Interim Provisions", all other trades shall,
in light of the nature of their respective businesses, apply accordingly
to the local bureau of foreign trade or bureau of communications of the
province, municipality directly under the Central Government, or
autonomous region, or to the departments or bureaus in the localities,
which have a direct business relationship with the ministries, commissions
or bureaus under the State Council; and the aforesaid departments shall,
in turn, write their comments on the written applications and forward
same, for examination and approval, to the competent departments concerned
listed in Article 4 of the "Interim Provisions".
(13) With the exception of such trades as banking and air transportation,
in case that foreign businessmen apply for the permission to set up
resident representative offices in the two provinces of Guangdong and
Fujian, their applications shall be submitted to the provincial
governments for examination and approval. In case that resident
representative offices are to be set up in the Shenzhen, Zhuhai and Xiamen
Special Economic Zones, the applications shall be submitted for
examination and approval to the provincial committee for the
administration of special economic zones.
(14) If enterprises established and run abroad by overseas Chinese, by
compatriots from Hong Kong, Macao and Taiwan, wish to set up resident
representative offices in China
(including Guangdong and Fujian Provinces and the special economic zones),
their applications shall be dealt with reference to the "Interim
Provisions" and this Clarification.
(15) Should problems arise in the course of the execution of the "Interim
Provisions" and of this Clarification, and that explanation and solutions
are called for, they shall be handled through coordination and
consultation by the State Commission for the Administration of Foreign
Investments.