关于外国公司、企业和其他经济组织来华进行承包工程作业和提供劳务的税收问题,过去曾作了一系列规定。新税制实施以后,政策如何衔接,现明确如下: 一、1993年12月31日前外国公司、企业和其他经济组织在华承包工程作业和提供劳务,代为采购或者代为制造出包方的工程作业或劳务项目所需用的机器设备、建筑 There have been a series of provisions in the past concerning the taxation of foreign companies, enterprises and other economic organizations in undertaking contracted projects and providing labor services in China. The implementation of the new tax system, the policy how to link, are hereby defined as follows: First, in December 31, 1993 foreign companies, enterprises and other economic organizations in China contract work and provide labor services, on behalf of the procurement or on behalf of the party to create the package of engineering operations or Labor services required for the machinery and equipment, construction