财政部国家税务总局关于停止执行以交付产品方式支付本息和租赁费免征利息及租金预提所得税优惠政策的通知自2001年9月1日起,对外国企业向我国公司、企业提供设备和技术,由我方用产品返销或交付产品等方式偿还价款的本息或租赁费,或者用来料加工装配工缴费抵付价款的本息而取得的利息所得和租金所得,均应按照《中华人民共和国外商投资企业和外国企业所得税法》第十九条及其有关规定征收企业所得税。《财政部关于外商从我国所得的利息有关减免所得税的暂行规定》[(83)财税字第348号]第二条第5项和第三条第三款的规定停止执行。(财税[2001]162号) Ministry of Finance, State Administration of Taxation, Notice Concerning Preferential Preferential Tax Treaties on Interests and Rentals Expended for Withholding Interest and Rental Expenses for the Payment of Principal, Interest and Lease Fee by Delivery of Products Since September 1, 2001, the Ministry of Finance has provided equipment and technology to foreign companies The interest income and rental income obtained from the principal and interest reimbursement paid by us for such products as reimbursement or delivery of products by us or the principal and interest of the OEM for processing the payment of the payment shall be recorded in accordance with the provisions of the “Foreign Affair of the People’s Republic of China Investment Enterprises and Foreign Enterprises Income Tax Law ”Article 19 and its relevant provisions of the enterprise income tax. The Provisional Regulations of the Ministry of Finance on Relevant Income Taxes on Interests Wrapped by Foreign Investors from China [(83) Cai Shui Zi No. 348] Article 2, paragraph 5, and Article 3, paragraph 3, shall cease to be implemented. (Cai Shui [2001] No. 162)