中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法實施細(xì)則RULES FOR THE IMPLEMENTATION OF THE INCOME TAX LAW OF THE PEOPLE'SREPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGNENTERPRISES

 

第一條 根據(jù)《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》(以下簡稱稅法))第二十九條的規(guī)定，制定本細(xì)則。
Article 1 These Rules are formulated in accordance with the provisions of Article 29 of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the "Tax Law").

第二條 稅法第一條第一款、第二款所說的生產(chǎn)、經(jīng)營所得，是指從事制造業(yè)、采掘業(yè)、交通運輸業(yè)、建筑安裝業(yè)、農(nóng)業(yè)、林業(yè)、畜牧業(yè)、漁業(yè)、水利業(yè)、商業(yè)、金融業(yè)、服務(wù)業(yè)、勘探開發(fā)作業(yè)，以及其他行業(yè)的生產(chǎn)、經(jīng)營所得。
Article 2 "Income from production and business operations" mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means income from production and business operations in manufacturing, mining, communications and transportation, construction and installation, agriculture, forestry, animal husbandry, fishery, water conservation, commerce, finance, service industries, exploration and exploitation, and in other trades.

稅法第一條第一款、第二款所說的其他所得，是指利潤(股息)、利息、租金、轉(zhuǎn)讓財產(chǎn)收益、提供或者轉(zhuǎn)讓專利權(quán)、專有技術(shù)、商標(biāo)權(quán)、著作權(quán)收益以及營業(yè)外收益等所得。
"Income from other sources" mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means profits (dividends), interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other non-business income.

第三條 稅法第二條第一款所說的外商投資企業(yè)和稅法第二條第二款所說的在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所，從事生產(chǎn)、經(jīng)營的外國公司、企業(yè)和其他經(jīng)濟(jì)組織，在本細(xì)則中，除特別指明者外，統(tǒng)稱為企業(yè)。
Article 3 "Enterprises with foreign investment" mentioned in Article 2, paragraph 1 of the Tax Law and "foreign companies, enterprises and other economic organizations which have establishments or places in China and engage in production or business operations" mentioned in Article 2, paragraph 2 of the Tax Law are, unless otherwise especially specified, generally all referred to as "enterprises" in these Rules.

稅法第二條第二款所說的機(jī)構(gòu)、場所，是指管理機(jī)構(gòu)、營業(yè)機(jī)構(gòu)、辦事機(jī)構(gòu)和工廠、開采自然資源的場所，承包建筑、安裝、裝配、勘探等工程作業(yè)的場所和提供勞務(wù)的場所以及營業(yè)代理人。
"Establishments or places" mentioned in Article 2, paragraph 2 of the Tax Law refers to management organizations, business organizations, administrative organizations and places for factories and the exploitation of natural resources, places for contracting of construction, installation, assembly, and exploration work, places for the provision of labor services, and business agents.

第四條 本細(xì)則第三條第二款所說的營業(yè)代理人，是指具有下列任何一種受外國企業(yè)委托代理，從事經(jīng)營的公司、企業(yè)和其他經(jīng)濟(jì)組織或者個人：
Article 4 "Business agents" mentioned in Article 3, paragraph 2 of these Rules means companies, enterprises and other economic organizations or individuals entrusted by foreign enterprises to engage as agents in any of the following:

(一)經(jīng)常代表委托人接洽采購業(yè)務(wù)，并簽訂購貨合同，代為采購商品；
(1) representing principals on a regular basis in the arranging of purchases and signing of purchase contracts and the purchasing of commodities on commission;

(二)與委托人簽訂代理協(xié)議或者合同，經(jīng)常儲存屬于委托人的產(chǎn)品或者商品，并代表委托人、向他人交付其產(chǎn)品或者商品；
(2) entering into agency agreements or contracts with principals, storing on a regular basis products or commodities owned by principals, and delivering on behalf of principals such products or commodities to other parties; and

(三)有權(quán)經(jīng)常代表委托人簽訂銷貨合同或者接受訂貨。
(3) having authority to represent principals on a regular basis in signing of sales contracts or in accepting of purchase orders.

第五條 稅法第三條所說的總機(jī)構(gòu)，是指依照中國法律組成企業(yè)法人的外商投資企業(yè)，在中國境內(nèi)設(shè)立的負(fù)責(zé)該企業(yè)經(jīng)營管理與控制的中心機(jī)構(gòu)。
Article 5 "Head office" mentioned in Article 3 of the Tax Law refers to the central organization which is established in China by an enterprise with foreign investment as a legal person pursuant to the laws of China and which is responsible for the management, operations and control over such enterprise.

外商投資企業(yè)在中國境內(nèi)或者境外分支機(jī)構(gòu)的生產(chǎn)、經(jīng)營所得和其他所得，由總機(jī)構(gòu)匯總繳納所得稅。
Income from production and business operations and other income derived by the branches within or outside China of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax.

第六條 稅法第三條所說來源于中國境內(nèi)的所得，是指：
Article 6 "Income derived from sources inside China" mentioned in Article 3 of the Tax Law refers to:

(一)外商投資企業(yè)和外國企業(yè)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所、從事生產(chǎn)、經(jīng)營的所得，以及發(fā)生在中國境內(nèi)、境外與外商投資企業(yè)和外國企業(yè)在中國境內(nèi)設(shè)立的機(jī)構(gòu)、場所有實際聯(lián)系的利潤(股息)、利息、租金、特許權(quán)使用費和其他所得。
(1) Income from production and business operations derived by enterprises with foreign investment and foreign enterprises which have establishments or places in China, as well as profits (dividends), interest, rents, royalties and other income arising within or outside China actually connected with establishments or sites established in China by enterprises with foreign investment or foreign enterprises;

(二)外國企業(yè)在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所取得的下列所得：
(2) The following income received by foreign enterprises which have no establishments or sites in China:

1．從中國境內(nèi)企業(yè)取得的利潤(股息)；
(a) Profits (dividends) earned by enterprises in China;

2．從中國境內(nèi)取得的存款或者貸款利息、債券利息、墊付款或者延期付款利息等；
(b) Interest derived within China such as on deposits or loans, interest on bonds, interest on payments made provisionally for others, and deferred payments;

3．將財產(chǎn)租繪中國境內(nèi)租用者而取得的租金；
(c) Rentals on property leased to and used by lessees in China;

4．提供在中國境內(nèi)使用的專利權(quán)、專有技術(shù)、商標(biāo)權(quán)、著作權(quán)等而取得的使用費；
Royalties such as those received from the provision of patents, proprietary technology, trademarks and copyrights for use in China;

5．轉(zhuǎn)讓在中國境內(nèi)的房屋、建筑物及其附屬設(shè)施、土地使用權(quán)等財產(chǎn)而取得的收益；
(e) gains from the transfer of property, such as houses, buildings, structures and attached facilities located in China and from the assignment of land-use rights within China;

6．經(jīng)財政部確定征稅的從中國境內(nèi)取得的其他所得。
(f) other income derived from China and stipulated by the Ministry of Finance to be subject to tax.

第七條 不組成企業(yè)法人的中外合作經(jīng)營企業(yè)，可以由合作各方依照國家有關(guān)稅收法律、法規(guī)分別計算繳納所得稅；也可以由該企業(yè)申請，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)，依照稅法統(tǒng)一計算繳納所得稅。
Article 7 In respect of Chinese-foreign contractual joint ventures that do not constitute legal persons, each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the State; income tax may, upon approval by the local tax authorities of an application submitted by such enterprises, be computed and paid on a consolidated basis in accordance with the provisions of the Tax Law.

第八條 稅法第四條所說的納稅年度，自公歷一月一日起至十二月三十一日止。
Article 8 "Tax year" mentioned in Article 4 of the Tax Law begins on January 1 and ends on December 31 under the Gregorian Calendar.

外國企業(yè)依照稅法規(guī)定的納稅年度計算應(yīng)納稅所得額有困難的，可以提出申請，報當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)后，以本企業(yè)滿十二個月的會計年度為納稅年度。
Foreign enterprises that have difficulty computing taxable income in accordance with the tax year stipulated in the Tax Law may, upon approval by the local tax authorities of an application submitted by such enterprises, use their own 12-month fiscal year as the tax year.

企業(yè)在一個納稅年度的中間開業(yè)，或者由于合并、關(guān)閉等原因，使該納稅年度的實際經(jīng)營期不足十二個月的，應(yīng)當(dāng)以其實際經(jīng)營期為一個納稅年度。
Enterprises commencing business operations in the middle of a tax year or actually operating for a period of less than 12 months in any tax year due to such factors as merger or shut-down shall use the actual period of operations as the tax year.

企業(yè)清算時，應(yīng)當(dāng)以清算期間作為一個納稅年度。
Enterprises that undergo liquidation shall use the period of liquidation as the tax year.

第九條 稅法第八條第三款、第十九條第三款第(四)項和本細(xì)則第七十二條所說的國務(wù)院稅務(wù)主管部門，是指財政部、國家稅務(wù)局。
Article 9 "The competent authority for tax affairs under the State Council" mentioned in Article 8, paragraph 3 and Article 19, paragraph 3, Item (4) of the Tax Law and Article 72 of these Rules refers to the Ministry of Finance and the State Tax Bureau.

第二章 應(yīng)納稅所得額的計算
Chapter II Computation of Taxable Income

第十條 稅法第四條所說的應(yīng)納稅的所得額，其計算公式如下：
Article 10 "The formula for the computation of taxable income" mentioned in Article 4 of the Tax Law is as follows:

(一)制造業(yè)：
（一）Manufacturing：

1．應(yīng)納稅所得額＝產(chǎn)品銷售利潤十其他業(yè)務(wù)利潤十營業(yè)外收入—營業(yè)外支出
１．taxable income = (profit on sales) + (profit from other operations) + (non-business income) - (non-business expenses);

2．產(chǎn)品銷售利潤＝產(chǎn)品銷售凈額—產(chǎn)品銷售成本—產(chǎn)品銷售稅金—(銷售費用十管理費用十財務(wù)費用)
２． profit on sales = (net sales) - (cost of products sold) - (taxes on sales) - 【 (selling expenses) + (administrative expenses) + (finance expenses) 】;

3．產(chǎn)品銷售凈額＝產(chǎn)品銷售總額—(銷貨退回十銷貨折讓)
３．net sales = (gross sales) - 【 (sales returns) + (sales discounts and allowances) 】;

4．產(chǎn)品銷售成本＝本期產(chǎn)品成本十期初產(chǎn)品盤存—期末產(chǎn)品盤存
４． cost of products sold = (cost of products manufactured for the period) + (inventory of finished products at the beginning of the period) - (inventory of finished products at the end of the period);

5．本期產(chǎn)品成本＝本期生產(chǎn)成本十期初半成品、在產(chǎn)品盤存—期末半成品、在產(chǎn)品盤存
５．cost of products manufactured for the period = (manufacturing costs for the period) + (inventory of semi-finished products and products in process at the beginning of the period) - (inventory of semi-finished products and products in process at the end of the period);

6．本期生產(chǎn)成本＝本期生產(chǎn)耗用的直接材料十直接工資十制造費用
６．manufacturing costs for the period = (direct materials consumed in production for the period) + (direct labour) + (manufacturing expenses).

(二)商業(yè)：
（二）Commerce：

1．應(yīng)納稅所得額＝銷貨利潤十其他業(yè)務(wù)利潤十營業(yè)外收入—營業(yè)外支出
１．taxable income = (profit on sales) + (profit from other operations) + (non-business income) - (non-business expenses);

2．銷貨利潤＝銷貨凈額—銷貨成本—銷貨稅金—(銷貨費用十管理費用十財務(wù)費用)
２．profit on sales = (net sales) - (cost of sales) - (taxes on sales) - 【 (selling expenses) + (administrative expenses) + (finance expenses) 】;

3．銷貨凈額＝銷貨總額—(銷貨退回十銷貨折讓)
３．net sales = (gross sales) - 【 (sales returns) + (sales discounts and allowances) 】;

4．銷貨成本＝期初商品盤存十[本期進(jìn)貨—(進(jìn)貨退出十進(jìn)貨折讓)十進(jìn)貨費用]—期未商品盤存
４．cost of sales = (inventory of merchandise at the beginning of the period) + { (purchase of merchandise during the period) - 【 (purchase returns) + (purchase discounts and allowances) 】 + (purchasing expenses) } - (inventory of merchandise at the end of the period).

(三)服務(wù)業(yè)：
（三）Service trades：

1．應(yīng)納稅所得額＝業(yè)務(wù)收入凈額十營業(yè)外收入—營業(yè)外支出
１．taxable income = (net business income) + (non-operating income) -(non- operating expenses);

2．業(yè)務(wù)收入凈額＝業(yè)務(wù)收入總額—(業(yè)務(wù)收人稅金十業(yè)務(wù)支出十管理費用十財務(wù)費用)
２．net business income = (gross business income) - 【 (taxes on business income) + (operating expenses) + (administrative expenses) + (finance expenses) 】.

(四)其他行業(yè)：參照以上公式計算。
（四）Other lines of business。Computations shall be made with reference to the above formulas.

第十一條 企業(yè)應(yīng)納稅所得額的計算，以權(quán)責(zé)發(fā)生制為原則。
Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.

企業(yè)下列經(jīng)營業(yè)務(wù)的收入可以分期確定，并據(jù)以計算應(yīng)納稅所得額：
The following income from business operations of an enterprise may be determined by stages and used as the basis for the computation of taxable income:

(一)以分期收款方式銷售產(chǎn)品或者商品的，可以按交付產(chǎn)品或者商品開出發(fā)貨票的日期確定銷售收入的實現(xiàn)，也可以按合同約定的購買人應(yīng)付價款的日期確定銷售收入的實現(xiàn)；
(1) Where products or commodities are sold by instalment payment methods, income from sales may be recognized according to the invoice date of the products or commodities to be delivered; income from sales may also be recognized according to the date of payment to be made by the buyer as agreed upon in the contract;

(二)建筑、安裝、裝配工程和提供勞務(wù)，持續(xù)時間超過一年的，可以按完工進(jìn)度或者完成的工作量確定收人的實現(xiàn)；
(2) Where construction, installation and assembly projects, and provision of labour services extend beyond one year, income may be recognized according to the progress of the project or the amount of work completed;

(三)為其他企業(yè)加工、制造大型機(jī)械設(shè)備、船舶等，持續(xù)時間超過一年的，可以按完工進(jìn)度或者完成的工作量確定收入的實現(xiàn)。
(3) Where the processing or manufacturing of heavy machinery, equipments and ships for other enterprises extends beyond one year, income may be recognized according to the progress of the project or amount of work completed.

第十二條 中外合作經(jīng)營企業(yè)采取產(chǎn)品分成方式的，合作者分得產(chǎn)品時，即為取得收入，其收入額應(yīng)當(dāng)按照賣繪第三方的銷售價格或者參照當(dāng)時的市場價格計算。
Article 12 Where Chinese-foreign contractual joint ventures operate on the basis of product-sharing, the partners thereto shall be deemed to receive income at the time of the division of the products; the amount of income shall be computed according to the price sold to third party or with reference to prevailing market prices.

外國企業(yè)從事合作開采石油資源的，合作者在分得原油時，即為取得收入，其收入額應(yīng)當(dāng)按參照國際市場同類品質(zhì)的原油價進(jìn)行定期調(diào)整的價格計算。
Where foreign enterprises are engaged in the co-operative exploration of petroleum resources, the partners thereto shall be deemed to receive income at the time of the division of the crude oil; the amount of income shall be computed according to a price which is adjusted periodically with reference to the international market prices of crude oil of similar quality.

第十三條 企業(yè)取得的收人為非貨幣資產(chǎn)或者權(quán)益的，其收入額應(yīng)當(dāng)參照當(dāng)時的市場價格計算或者估定。
Article 13 In respect of income obtained by enterprises in the form of non-monetary assets or rights and interests, such income shall be computed or appraised with reference to prevailing market prices.

第十四條 稅法第二十一條所說的國家外匯管理機(jī)關(guān)公布的外匯牌價，是指國家外匯管理局公布的外匯買人價。
Article 14 "Exchange rate quoted by the State exchange control authorities" mentioned in Article 21 of the Tax Law refers to the buying rate quoted by the State Administration of Exchange Control.

第十五條 企業(yè)所得為外國貨幣的，在依照稅法第十五條規(guī)定分季預(yù)繳所得稅時，應(yīng)當(dāng)按照季度最后一日的外匯牌價折合成人民幣計算應(yīng)納稅所得額；
Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

年度終了后匯算清繳時，對已按季度預(yù)繳稅款的外國貨幣所得，不再重新折合計算，只就全年未納稅的外國貨幣所得部分，按照年度最后一日的外匯牌價，折合成人民幣計算應(yīng)納稅所得額‘
At the time of final settlement following the end of the year, no recomputation and reconversion need be made in respect of income in a foreign currency for which tax has already been paid on a quarterly basis; only that portion of the foreign currency income of the entire year for which tax has not been paid shall, in respect of the computation of taxable income, be converted into Renminbi according to the exchange rate quotation on the last day of the tax year.

第十六條 企業(yè)不能提供完整、準(zhǔn)確的成本、費用憑證，不能正確計算應(yīng)納稅所得額的，由當(dāng)?shù)囟悇?wù)機(jī)關(guān)參照同行業(yè)或者類似行業(yè)的利潤水平核定利潤率，計算其應(yīng)納稅所得額；
Article 16 Where an enterprise is unable to provide complete and accurate certificates of costs and expenses and is unable to correctly compute taxable income, the local tax authorities shall determine the rate of profit and compute taxable income with reference to the profit level of other enterprises in the same or similar trade.

企業(yè)不能提供完整、準(zhǔn)確的收入憑證，不能正確申報收入額的，由當(dāng)?shù)囟悇?wù)機(jī)關(guān)采用成本(費用)加合理的利潤等方法予以核定，確定其應(yīng)納稅所得額。
Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly, the local tax authorities shall appraise and determine taxable income by the use of such methods as cost (expense) plus reasonable profits.

稅務(wù)機(jī)關(guān)依照前款規(guī)定利潤率或者收入額時，法律、法規(guī)、規(guī)章另有規(guī)定的，依照其規(guī)定執(zhí)行。
When the tax authorities appraise and determine profit rates or revenues in accordance with the provisions of the preceding paragraph, and where other treatment is provided by the laws, regulations and rules, such other treatment shall be applicable.

第十七條 外國航空、海運企業(yè)從事國際運輸業(yè)務(wù)，以其在中國境內(nèi)起運客貨收入總額的百分之五為應(yīng)納稅所得額。
Article 17 Foreign air transportation and ocean shipping enterprises engaged in international transport business shall use 5% of the gross revenues from passenger and cargo transport and shipping services arising within China as taxable income.

第十八條 外商投資企業(yè)在中國境內(nèi)投資于其他企業(yè)，從接受投資的企業(yè)取得的利潤(股息)，可以不計人本企業(yè)應(yīng)納稅所得額；但其上述投資所發(fā)生的費用和損失，不得沖減本企業(yè)應(yīng)納稅所得額。
Article 18 Where an enterprise with foreign investment invests in another enterprise within China, the profits (dividends) so obtained from the enterprise receiving such investment may be excluded from taxable income of the enterprise; however, expenses and losses incurred in such above-mentioned investments shall not be deducted from taxable income of the enterprise.

第十九條 在計算應(yīng)納稅所得額時，除國家另有規(guī)定外，下列各項不得列為成本、費用和損失：
Article 19 Unless otherwise stipulated by the State, the following items shall not be itemized as costs, expenses or losses in the computation of taxable income:

(一)固定資產(chǎn)的購置、建造支出；
(1) expenses in connection with the acquisition or construction of fixed assets;

(二)無形資產(chǎn)的受讓、開發(fā)支出；
(2) expenses in connection with the transfer or development of intangible assets;

(三)資本的利息；
(3) interest on capital;

(四)各項所得稅稅款；
(4) various income tax payments;

(五)違法經(jīng)營的罰款和被沒收財物的損失；
(5) fines for illegal business operations and losses due to the confiscation of property;

(六)各項稅收的滯納金和罰款；
(6) surcharges and fines for overdue payment of taxes;

(七)自然災(zāi)害或者意外事故損失有賠償?shù)牟糠郑?
(7) the portion of losses due to natural disasters or accidents for which there has been compensation;

(八)用于中國境內(nèi)公益、救濟(jì)性質(zhì)以外的捐贈；(1)
(8) donations and contributions other than those used in China for public welfare or relief purposes;

(九)支付給總機(jī)構(gòu)的特許權(quán)使用費；
(9) royalties paid to the head office;

(十)與生產(chǎn)、經(jīng)營業(yè)務(wù)無關(guān)的其他支出。
(10) other expenses not related to production or business operations.

第二十條 外國企業(yè)在中國境內(nèi)設(shè)立的機(jī)構(gòu)、場所，向其總機(jī)構(gòu)支付的同本機(jī)構(gòu)、場所生產(chǎn)、經(jīng)營有關(guān)的合理的管理費，應(yīng)當(dāng)提供總機(jī)構(gòu)出具的管理費匯集范圍、總額、分?jǐn)傄罁?jù)和方法的證明文件，并附有注冊會計師的查證報告，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核同意后，準(zhǔn)予列支。
Article 20 Reasonable administrative expenses paid by a foreign enterprise with an establishment or site in China to the head office in connection with production or business operations of the establishment or site shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof issued by the head office in respect of the scope of the administrative expenses, total amounts, the basis and methods of allocation, which shall be provided together with an accompanying verification report of a certified public accountant.

外商投資企業(yè)應(yīng)當(dāng)向其分支機(jī)構(gòu)合理分?jǐn)偱c其生產(chǎn)、經(jīng)營有關(guān)的管理費。
Administrative expenses in connection with production and business operations shall be allocated reasonably between enterprises with foreign investment and their branches.

第二十一條 企業(yè)發(fā)生與生產(chǎn)、經(jīng)營有關(guān)的合理的借款利息，應(yīng)當(dāng)提供借款付息的證明文件，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核同意后，準(zhǔn)予列支。
Article 21 Reasonable interest payments incurred on loans in connection with production and business operations shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof, which shall be provided by the enterprises in respect of the loans and interest payments.

企業(yè)借款用于固定資產(chǎn)的購置、建造或者無形資產(chǎn)的受讓、開發(fā)，在該項資產(chǎn)投入使用前發(fā)生的利息，應(yīng)當(dāng)計人固定資產(chǎn)的原價。
Interest paid on loans used by enterprises for the purchase or construction of fixed assets or the transfer or development of intangible assets prior to the assets being put into use shall be included in the original value of the assets.

本條第一款所說的合理的借款利息，是指按不高于一般商業(yè)貸款利率計算的利息。
"Reasonable interest" mentioned in the first paragraph of this Article refers to interest computed at a rate not higher than normal commercial lending rates.

第二十二條 企業(yè)發(fā)生與生產(chǎn)、經(jīng)營有關(guān)的交際應(yīng)酬費，應(yīng)當(dāng)有確實的記錄或者單據(jù)，分別在下列限度內(nèi)準(zhǔn)予作為費用列支：
Article 22 Entertainment expenses incurred by enterprises in connection with production and business operations shall, when supported by authentic records or invoices and vouchers, be permitted to be itemized as expenses subject to the following limits:

(一)全年銷貨凈額在一千五百萬元以下的，不得超過銷貨凈額的千分之五；全年銷貨凈額超過一千五百萬元的部分，不得超過該部分銷貨凈額的千分之三。
(1) Where annual net sales are 15 million yuan (RMB) or less, not to exceed 0.5% of net sales; for that portion of annual net sales that exceeds 15 million yuan (RMB), not to exceed 0.3% of that portion of net sales.

(二)全年業(yè)務(wù)收入總額在五百萬元以下的，不得超過業(yè)務(wù)收入總額的千分之十；全年業(yè)務(wù)收入總額超過五百萬元的部分，不得超過該部分業(yè)務(wù)收入總額的千分之五。
(2) Where annual gross business income is 5 million yuan (RMB) or less, not to exceed 1% of annual gross business income; for that portion of annual gross business income that exceeds 5 million yuan (RMB), not to exceed 0.5% of that portion of annual gross business income.

第二十三條 企業(yè)在籌建和生產(chǎn)、經(jīng)營中發(fā)生的匯兌損益，除國家另有規(guī)定外，應(yīng)當(dāng)合理列為各所屬期間的損益。
Article 23 Exchange gains or losses incurred by enterprises during preconstruction or during production and business operations shall, except as otherwise provided by the State, be appropriately itemized as gains or losses for that respective period.

第二十四條 企業(yè)支付給職工的工資和福利費，應(yīng)當(dāng)報送其支付標(biāo)準(zhǔn)和所依據(jù)的文件及有關(guān)資料，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核同意后，準(zhǔn)予列支。
Article 24 Salaries and wages, and benefits and allowances paid by enterprises to employees shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of the submission of wage scales and supporting documents and relevant materials.

企業(yè)不得列支其在中國境內(nèi)工作的職工的境外社會保險費。
Foreign social security premiums paid by enterprises to employees working in China shall not be itemized as expenses.

第二十五條 從事信貸、租賃等業(yè)務(wù)的企業(yè)，可以根據(jù)實際需要，報經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)，逐年按年末放款余額(不包括銀行間拆借)，或者年末應(yīng)收賬款、應(yīng)收票據(jù)等應(yīng)收款項的余額，計提不超過百分之三的壞賬準(zhǔn)備，從該年度應(yīng)納稅所得額中扣除。
Article 25 Enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year-by-year bad debt provisions, the amount of which shall not exceed 3% of the amount of the year-end loan balances (not including inter-bank loans) or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year.

企業(yè)實際發(fā)生的壞賬損失，超過上一年度計提的壞賬準(zhǔn)備部分，可列為當(dāng)期的損失；少于上一年度計提的壞賬準(zhǔn)備部分，應(yīng)當(dāng)計人本年度的應(yīng)納稅所得額。前款所說的壞賬損失，須經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核認(rèn)可。
The portion of the actual bad debt losses incurred by an enterprise which exceeds the bad debt provisions of the preceding year may be itemized as a loss in the current year; the portion less than the bad debt provisions of the previous year shall be included in taxable income of the current year. Bad debt losses mentioned in the preceding paragraph shall be subject to approval after examination and verification by the local tax authorities.

第二十六條 本細(xì)則第二十五條第二款所說的壞賬損失，是指下列應(yīng)收款項：
Article 26 "Bad debt losses" mentioned in Article 25, paragraph 2 of these Rules refers to the following accounts receivable:

(一)因債務(wù)人破產(chǎn)，在以其破產(chǎn)財產(chǎn)清償后，仍然不能收回的；
(1) due to the bankruptcy of the debtor, collection is still not possible after the use of the bankruptcy assets for settlement;

(二)因債務(wù)人死亡，在以其遺產(chǎn)清償后，仍然不能收回的；
(2) due to the death of the debtor, collection is still not possible after the use of the estate for repayment;

(三)因債務(wù)人逾期末履行償債義務(wù)，已超過兩年，仍然不能收回的。
(3) due to the failure of the debtor to fulfil repayment obligations for over two years, collection is still not possible.

第二十七條 企業(yè)已列為壞賬損失的應(yīng)收款項，在以后年度全部或者部分收回時，應(yīng)當(dāng)計人收回年度的龐納稅所得額。
Article 27 Accounts receivable already itemized as bad debt losses which are recovered in full or in part by an enterprise in a subsequent year shall be included in taxable income of the year of recovery.

第二十八條 外國企業(yè)在中國境內(nèi)設(shè)立的機(jī)構(gòu)、場所取得發(fā)生在中國境外的與該機(jī)構(gòu)、場所有實際聯(lián)系的利潤(股息)、利息、租金、特許權(quán)使用費和其他所得已在境外繳納的所得稅稅款，除國家另有規(guī)定外，可以作為費用扣除。
Article 28 Foreign enterprises with establishments or places in China may, except as otherwise provided by the State, deduct as expenses foreign income tax, which has been paid on profits (dividends), interest, rents, royalties and other income received from outside China and actually connected with such establishments or places.

第二十九條 稅法第十八條所說的資產(chǎn)凈額或者剩余財產(chǎn)，是指企業(yè)清算時的全部資產(chǎn)或者財產(chǎn)扣除各項負(fù)債及損失后的余額。
Article 29 "Net assets or remaining property" mentioned in Article 18 of the Tax Law means the amount of all assets or property following deduction of various liabilities and losses upon the liquidation of an enterprise.

第三章 資產(chǎn)的稅務(wù)處理
Chapter III Tax Treatment for Assets

第三十條 企業(yè)的固定資產(chǎn)，是指使用年限在一年以上的房屋、建筑物、機(jī)器、機(jī)械、運輸工具和其他與生產(chǎn)、經(jīng)營有關(guān)的設(shè)備、器具、工具等。
Article 30 "Fixed assets of enterprises" means houses, buildings and structures, machinery, mechanical apparatus, means of transport and other such equipment, appliances and tools related to production and business operations with a useful life of one year or more.

不屬于生產(chǎn)、經(jīng)營主要設(shè)備的物品，單位價值在二千元以下或者使用年限不超過兩年的，可以按實際使用數(shù)額列為費用。
Items not in the nature of major equipment which are used for production or business operations and which have a unit value of 2,000 yuan (RMB) or less, or with a useful life of two years or less may be itemized as expenses on the basis of actual consumption.

第三十一條 固定資產(chǎn)的計價，應(yīng)當(dāng)以原價為難。購進(jìn)的固定資產(chǎn)，以進(jìn)價加運費、安裝費和使用前所發(fā)生的其他有關(guān)費用為原價。
Article 31 The valuation of fixed assets shall be based on original cost. The original cost of purchased fixed assets shall be the purchase price plus transportation expenses, installation expenses and other related expenses incurred prior to the use of the assets.

自制、自建的固定資產(chǎn)，以制造、建造過程中所發(fā)生的實際支出為原價。
The original cost of fixed assets manufactured or constructed by an enterprise itself shall be the actual expenses incurred in their manufacture or construction.

作為投資的固定資產(chǎn)，應(yīng)當(dāng)按照該資產(chǎn)新舊程度，以合同確定的合理價格或者參照有關(guān)的市場價格估定的價格加使用前發(fā)生的有關(guān)費用為原價。
The original cost of fixed assets treated as investments shall, giving consideration to the degree of wear and tear of the fixed assets, be such reasonable price as is specified in the contract, or a price appraised with reference to the relevant market price plus the relevant expenses incurred prior to the use thereof.

第三十二條 企業(yè)的固定資產(chǎn)，應(yīng)當(dāng)從投入使用月份的次月起計算折舊；停止使用的固定資產(chǎn)，應(yīng)當(dāng)從停止使用月份的次月起，停止計算折舊。
Article 32 Depreciation of fixed assets of an enterprise shall be computed commencing with the month following the month in which they are first put into use. The computation of depreciation shall cease in the month following the month in which the fixed assets cease to be used.

從事開采石油資源的企業(yè)，在開發(fā)階段的投資，應(yīng)當(dāng)以油(氣)田為單位，全部累計作為資本支出，從本油(氣)田開始商業(yè)性生產(chǎn)月份的次月起計算折舊。
All investments made during the development stage by enterprises engaged in the exploitation of oil resources shall, taking the oil (gas) field as a unit, be aggregated and treated as capital expenditures; the computation of depreciation shall begin in the month following the month in which the oil (gas) field commences commercial production.

第三十三條 固定資產(chǎn)在計算折舊前，應(yīng)當(dāng)估計殘值，從固定資產(chǎn)原價中減除。殘值應(yīng)當(dāng)不低于原價的百分之十；需要少留或者不留殘值的，須經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)。
Article 33 In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the assets. The salvage value shall not be less than 10% of the original value; any request for retaining a lower salvage value or not salvage value must be approved by the local tax authorities.

第三十四條 固定資產(chǎn)的折舊，應(yīng)當(dāng)采用直線法計算；
Article 34 Depreciation of fixed assets shall be computed using the straight-line method.

需要采用其他折舊方法的，可以由企業(yè)提出申請，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核后，逐級上報國家稅務(wù)局批準(zhǔn)。
Where it is necessary to use any other method of depreciation, an application may be filed by an enterprise which, following examination and verification by the local tax authorities, shall be reported level-by- level to the State Tax Bureau for approval.

第三十五條 固定資產(chǎn)計算折舊的最短年限如下：
Article 35 The computation of the minimum useful life in respect of the depreciation of fixed assets is as follows:

(一)房屋、建筑物，為二十年；
(1) for houses and buildings: 20 years;

(二)火車、輪船、機(jī)器、機(jī)械和其他生產(chǎn)設(shè)備，為十年；
(2) for railway rolling stock, ships, machinery, mechanical apparatus, and other production equipment: 10 years;

(三)電子設(shè)備和火車、輪船以外的運輸工具以及與生產(chǎn)、經(jīng)營業(yè)務(wù)有關(guān)的器具、工具、家具等，為五年。
(3) for electronic equipment and means of transport other than railway rolling stock and ships, as well as as such fixtures, tools and furnishings related to production and business operations: 5 years.

第三十六條 從事開采石油資源的企業(yè)，在開發(fā)階段及其以后投資所形成的固定資產(chǎn)，可以綜合計算折舊，不留殘值，折舊的年限不得少于六年。
Article 36 Depreciation of fixed assets in the nature of investments during the development stage and subsequent stages of an enterprise engaged in the exploitation of oil resources may be computed on a consolidated basis without retaining salvage value; the period of depreciation shall not be less than six years.

第三十七條 本細(xì)則第三十五條第(一)項所說的房屋、建筑物，是指供生產(chǎn)、經(jīng)營使用和為職工生活、福利服務(wù)的房屋、建筑物及其附屬設(shè)施，范圍如下：
Article 37 "Houses and buildings" mentioned in Article 35, Item (1) of these Rules means houses, buildings and attached structures used for production and business operations, and living quarters and welfare facilities for employees, the scope of which is as follows:

房屋、包括廠房、營業(yè)用房、辦公用房、庫房、住宿用房、食堂及其他房屋等；
houses, including factory buildings, business premises, office buildings, warehouses, residential buildings, canteens, and other such buildings;

建筑物，包括塔、池、槽、井、架、棚(不包括臨時工棚、車棚等簡易設(shè)施)、場、路、橋、平臺、碼頭、船塢、涵洞、加油站以及獨立于房屋和機(jī)器設(shè)備之外的管道、煙囪、圍墻等；
buildings, including towers, ponds, troughs, wells, racks, sheds (not including temporary, simply constructed structures such as work sheds and vehicle sheds), fields, roads, bridges, platforms, piers, docks, culverts, gas stations as well as pipes, smokestacks, and enclosing walls that are detached from buildings, machinery and equipment;

房屋、建筑物的附屬設(shè)施，是指園房屋、建筑物不可分割的、不單獨計算價值的配套設(shè)施，包括房屋、建筑物內(nèi)的通氣、通水、通油管道，通訊、輸電線路，電梯，衛(wèi)生設(shè)備等。
Facilities attached to buildings and structures mean auxiliary facilities that are inseparable from buildings and structures and for which no separate value is computed, including, for example, building and structure ventilation and drainage systems, oil pipelines, communication and power lines, elevators and sanitation equipment.

第三十八條 本細(xì)則第三十五條第(二)項所說的火車、輪船、機(jī)器、機(jī)械和其他生產(chǎn)設(shè)備，范圍如下：
Article 38 The scope of railway rolling stock, ships, machinery, mechanical apparatus and other production equipment mentioned in Article 35, Item (2) of these Rules is as follows:

火車，包括各種機(jī)車、客車、貨車以及不單獨計算價值的車上配套設(shè)施；
"railway rolling stock" includes various types of locomotives, passenger coaches, freight cars, as well as auxiliary facilities on rolling stock for which no separate value is computed;

輪船，包括各種機(jī)動船舶以及不單獨計算價值的船上配套設(shè)施；
"ships" includes various types of motor ships as well as auxiliary facilities on ships for which no separate value is computed;

機(jī)器、機(jī)械和其他生產(chǎn)設(shè)備，包括各種機(jī)器、機(jī)械、機(jī)組、生產(chǎn)線及其配套設(shè)備，各種動力、輸送、傳導(dǎo)設(shè)備等。
" machinery, mechanical apparatus and other production equipment" includes various types of machinery, mechanical apparatus, machinery units, production lines, as well as auxiliary equipment such as various types of power, transport and conduction equipment.

第三十九條 本細(xì)則第三十五條第(三)項所說的電子設(shè)備和火車、輪船以外的運輸工具，范圍如下：
Article 39 The scope of electronic equipment, means of transport other than railway rolling stock and ships mentioned in Article 35, Item (3) of these Rules is as follows:

電子設(shè)備，是指由集成電路、晶體管、電子管等電子元器件組成，應(yīng)用電子技術(shù)(包括軟件)發(fā)揮作用的設(shè)備，包括電子計算機(jī)以及由電子計算機(jī)控制的機(jī)器人、數(shù)控或者程控系統(tǒng)等；
"electronic equipment" means equipment comprising mainly integrated circuits, transistors, electron tubes and other electronic components whose primary functions are to bring into use the application of electronic technology (including software), including computers as well as computer-controlled robots, and digital-control or program-control systems.

火車、輪船以外的運輸工具，包括飛機(jī)、汽車、電車、拖拉機(jī)、摩托車(艇)、機(jī)帆船、帆船以及其他運輸工具。
"means of transport other than railway rolling stock and ships" includes airplanes, automobiles, trams, tractors, motor bikes (boats), motorized sailboats, sailboats, and other means of transport.

第四十條 固定資產(chǎn)由于特殊原因需要縮短折舊年限的，可以由企業(yè)提出申請，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核后，逐級上報國家稅務(wù)局批準(zhǔn)。
Article 40 Where, for special reasons, it is necessary to shorten the useful life of fixed assets, an application may be submitted by an enterprise to the local tax authorities which following examination and verification shall be reported level-by-level to the State Tax Bureau for approval.

前款所說的由于特殊原因需要縮短折舊年限的固定資產(chǎn)，包括：
Fixed assets which for special reasons as mentioned in the preceding paragraph require the useful life to be shortened include:

(一)受酸、堿等強烈腐蝕的機(jī)器設(shè)備和常年處于震撼、顫動狀態(tài)的廠房和建筑物；
(1) machinery and equipment subject to strong corrosion by acid or alkali and factory buildings and structures subject to constant shaking and vibration;

(二)由于提高使用率，加強使用強度；而常年處于日夜運轉(zhuǎn)狀態(tài)的機(jī)器、設(shè)備；
(2) machinery and equipment operated continually year-round for the purpose of raising the utilization rate or increasing the intensity of use;

(三)中外合作經(jīng)營企業(yè)的合作期比本細(xì)則第三十五條規(guī)定的折舊年限短，并在合作期滿后歸中方合作者所有的固定資產(chǎn)。
(3) fixed assets of a Chinese-foreign contractual joint venture having a period of cooperation shorter than the useful life specified in Article 35 of these Rules and which will be left with the Chinese party upon termination of the cooperation.

第四十一條 企業(yè)取得已經(jīng)使用過的固定資產(chǎn)，其尚可使用年限比本細(xì)則第三十五條規(guī)定的折舊年限短的，可以提出證明憑據(jù)，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核同意后，按其尚可使用年限計算折舊。
Article 41 Enterprises which acquire used fixed assets having a remaining useful life shorter than the useful life specified in Article 35 of these Rules may, following agreement by the local tax authorities after examination and verification of certifying documents so submitted, compute depreciation according to the remaining useful life.

第四十二條 固定資產(chǎn)在使用過程中，因擴(kuò)充、更換、翻修和技術(shù)改造而增加什值所發(fā)生的支出，應(yīng)當(dāng)增加該固定資產(chǎn)原價，其中，可以延長使用年限的，還應(yīng)當(dāng)適當(dāng)延長折舊年限，并相應(yīng)調(diào)整計算折舊。
Article 42 Where expenditures incur during the course of the use of fixed assets due to increased value caused by expansion, replacement, reconstruction and technical innovation of fixed assets, the original value of fixed assets shall be increased; where the period of use of fixed assets can be extended, the useful life shall be appropriately extended and the computation of depreciation adjusted accordingly.

第四十三條 固定資產(chǎn)折舊足額后，可以繼續(xù)使用的，不再計算折舊。
Article 43 No further depreciation shall be allowed in respect of fixed assets which can be continued to be used after having been fully depreciated.

第四十四條 企業(yè)轉(zhuǎn)讓或者變價處理固定資產(chǎn)的收人，減除末折舊的凈額或者殘值及處理費用后的差額，列為當(dāng)年度的損益。
Article 44 The balance of proceeds from the transfer or disposal of fixed assets by an enterprise shall, after deduction of the underpreciated amount or the salvage value and handling fees, be entered into the profit and loss account for the current year.

第四十五條 企業(yè)接受贈與的固定資產(chǎn)，可以合理估價，計算折舊。、
Article 45 Depreciation of fixed assets received as gifts by enterprises may be computed on the basis of reasonable valuation.

第四十六條 企業(yè)的專利權(quán)、專有技術(shù)、商標(biāo)權(quán)、著作權(quán)、場地使用權(quán)等無形資產(chǎn)的計價，應(yīng)當(dāng)以原價為準(zhǔn)。
Article 46 Patents, proprietary technology, trademarks, copyrights, land-use rights and other intangible assets of enterprises shall be appraised on the basis of the original value.

受讓的無形資產(chǎn)，以按照合理的價格實際支付的金額為原價。
For alienated intangible assets, the original value shall be the actual amount paid based on a reasonable price.

自行開發(fā)的無形資產(chǎn)，以開發(fā)過程中發(fā)生的實際支出額為原價。
For self-developed intangible assets, the original value shall be the actual amount of expenditure incurred in the course of development.

作為投資的無形資產(chǎn)，以協(xié)議、合同規(guī)定的合理價格為原價。
For intangible assets used as investment, the original value shall be such reasonable price as is stipulated in the agreement or contract.

第四十七條 無形資產(chǎn)的攤銷，應(yīng)當(dāng)采用直線法計算。作為投資或者受讓的無形資產(chǎn)，在協(xié)議、合同中規(guī)定使用年限的，可以按照該使用年限分期攤銷；
Article 47 The amortization of intangible assets shall be computed using the straight-line method. Intangible assets transferred or assigned or used as investments, where the useful life is stipulated in the agreement or contract, may be amortized over the period of that useful life;

沒有規(guī)定使用年限的，或者是自行開發(fā)的無形資產(chǎn)，攤銷期限不得少于十年。
the amortization period in respect of intangible assets for which no useful life has been stipulated or which have been developed internally shall not be less than ten years.

第四十八條 從事開采石油資源的企業(yè)所發(fā)生的合理的勘探費用，可以在已經(jīng)開始商業(yè)性生產(chǎn)的油(氣)田收人中分期攤銷；攤銷期限不得少于一年。
Article 48 Reasonable exploration expenses incurred by enterprises engaged in the exploitation of petroleum resources may be amortized against income from oil (gas) fields that have already commenced commercial production. The amortization period shall not be less than one year.

外國石油公司擁有的合同區(qū)，由于末發(fā)現(xiàn)商業(yè)性油(氣)田而終止作業(yè)，如果其不連續(xù)擁有開采油(氣)資源合同，也不在中國境內(nèi)保留開采油(氣)資源的經(jīng)營管理機(jī)構(gòu)或者辦事機(jī)構(gòu)，其已投入終止合同區(qū)的合理的勘探費用，經(jīng)稅務(wù)機(jī)關(guān)審查確認(rèn)并出具證明后，從終止合同之日起十年內(nèi)又簽訂新的合作開采油(氣)資源合同的，準(zhǔn)予在其新?lián)碛泻贤瑓^(qū)的生產(chǎn)收人中攤銷。
Where operation of a contract field owned by a foreign oil company is terminated due to failure to find commercially viable oil (gas), and where ownership of the contract for the exploitation of petroleum (gas) resources is not continued and management organizations or offices for carrying on operations for the exploitation of petroleum (gas) resources are no longer maintained in China, reasonable exploration expenses already incurred in respect of the terminated contract field shall, upon examination and confirmation and the issuance of certification by the tax authorities, be permitted to be amortized against production income of a newly owned contract field when the new contract for cooperative exploitation of oil (gas) resources is signed within ten years from the date of the termination of the old contract.

第四十九條 企業(yè)在籌辦期發(fā)生的費用，應(yīng)當(dāng)從開始生產(chǎn)、經(jīng)營月份的次月起，分期攤銷；攤銷期限不得少于五年。
Article 49 Expenses incurred by enterprises during the period of organization shall be amortized beginning with the month following the month in which production and business operations commence; the period of amortization shall not be less than five years.

前款所說的籌辦期，是指從企業(yè)被批準(zhǔn)籌辦之日起至開始生產(chǎn)、經(jīng)營(包括試生產(chǎn)、試營業(yè))之日止的期間。
The period of organization mentioned in the preceding paragraph means the period from the date of approval of the organization of the enterprise to the date of commencement of production and business operations (including trial production and trial business operations).

第五十條 企業(yè)的商品、產(chǎn)成品、在產(chǎn)品、半成品和原料、材料等存貨的計價，應(yīng)當(dāng)以成本價為準(zhǔn)。
Article 50 Inventories of merchandise, finished products, goods in process, semi- finished products, raw materials, and other such materials of enterprises shall be valued at cost.

第五十一條 各項存貨的發(fā)出或者領(lǐng)用，其實際成本價的計算方法，可以在先進(jìn)先出、移動平均、加權(quán)平均和后進(jìn)先出等方法中，由企業(yè)選用一種。
Article 51 Enterprises may choose one of the following such methods: first-in, first- out; moving average; weighted average or last-in, first-out as the method of computing actual costs in respect of the delivery or receipt and use of goods in stock.

計價方法一經(jīng)選用，不得隨意改變；確實需要改變計價方法的，應(yīng)當(dāng)在下一納稅年度開始前報當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)。
Once a method of valuation has been adopted for use, no change shall be made thereto. Where a change in the method of valuation is indeed necessary, the matter shall be reported to the local tax authorities for approval prior to the commencement of the next tax year.

第四章 關(guān)聯(lián)企業(yè)業(yè)務(wù)往來
Chapter IV Business Dealings Between Associated Enterprises

第五十二條 稅法第十三條所說的關(guān)聯(lián)企業(yè)，是指與企業(yè)有以下之一關(guān)系的公司、企業(yè)和其他經(jīng)濟(jì)組織：
Article 52 "Associated enterprises" mentioned in Article 13 of the Tax Law refers to companies, enterprises and other economic units that have any of the following relationships with other enterprises:

(一)在資金、經(jīng)營、購銷等方面，存在直接或者間接的擁有或者控制關(guān)系；
(1) relationships in respect of existing direct or indirect ownership of or control over such matters as finances, business operations or purchases and sales;

(二)直接或者間接地同為第三者所擁有或者控制；
(2) direct or indirect ownership of or control over it and another by a third party;

(三)其他在利益上相關(guān)聯(lián)的關(guān)系。
(3) any other relationship in respect of an association of reciprocal interests.

第五十三條 稅法第十三條所說的獨立企業(yè)之間的業(yè)務(wù)往來，是指沒有關(guān)聯(lián)關(guān)系的企業(yè)之間，按照公平成交價格和營業(yè)常規(guī)所進(jìn)行的業(yè)務(wù)往來。
Article 53 "Business transactions between independent enterprises" mentioned in Article 13 of the Tax Law means business dealings carried out between unassociated and unrelated enterprises on the basis of arm's length prices and common business practices.

企業(yè)有義務(wù)就其與關(guān)聯(lián)企業(yè)之間的業(yè)務(wù)往來，向當(dāng)?shù)囟悇?wù)機(jī)關(guān)提供有關(guān)的價格、費用標(biāo)準(zhǔn)等資料。
Enterprises have a duty to provide to the local tax authorities relevant materials such as standard prices and charges in respect of business dealings with their associated enterprises.

第五十四條 企業(yè)與關(guān)聯(lián)企業(yè)之間的購銷業(yè)務(wù)，不按獨立企業(yè)之間的業(yè)務(wù)往來作價的，當(dāng)?shù)囟悇?wù)機(jī)關(guān)可以依照下列順序和確定的方法進(jìn)行調(diào)整：
Article 54 Where prices in respect of purchase and sales transactions between an enterprise and its associated enterprises are not based on independent business dealings, adjustments may be made thereto by the local tax authorities according to the following arrangements and methods of determination:

(一)按獨立企業(yè)之間進(jìn)行相同或者類似業(yè)務(wù)活動的價格；
(1) based on prices of the same or similar business activities between independent enterprises;

(二)按再銷售給無關(guān)聯(lián)關(guān)系的第三者價格所應(yīng)取得的利潤水平；
(2) based on the level of profits obtained from resales in respect of unassociated and unrelated third party prices;

(三)按成本加合理的費用和利潤；
(3) based on costs plus reasonable expenses and profit margin;

(四)按其他合理的方法。
(4) based on any other reasonable method.

第五十五條 企業(yè)與關(guān)聯(lián)企業(yè)之間融通資金所支付或者收取的利息，超過或者低于沒有關(guān)聯(lián)關(guān)系所能同意數(shù)額，或者其利率超過或者低于同類業(yè)務(wù)的正常利率的，當(dāng)?shù)囟悇?wù)機(jī)關(guān)可以參照正常利率進(jìn)行調(diào)整。
Article 55 Where interest paid or received in respect of accommodating financing between an enterprise and an associated enterprise exceeds or is lower than the amount that would be agreed upon by unassociated and unrelated parties, or where the rate of interest exceeds or is lower than the normal rate of interest in respect of similar business, adjustments may be made thereto by the local tax authorities with reference to normal rates of interest.

第五十六條 企業(yè)與關(guān)聯(lián)企業(yè)之間提供勞務(wù)，不按獨立企業(yè)之間業(yè)務(wù)往來收取和支付勞務(wù)費用的，當(dāng)?shù)囟悇?wù)機(jī)關(guān)可以參照類似勞務(wù)活動的正常收費標(biāo)準(zhǔn)進(jìn)行調(diào)整。
Article 56 Where labour service fees paid or received in respect of the provision of labour services by an enterprise to an associated enterprise are not based on business dealings between independent enterprises, adjustments may be made thereto by the local tax authorities with reference to the normal fee standards of similar labour activities.

第五十七條 企業(yè)與關(guān)聯(lián)企業(yè)之間轉(zhuǎn)讓財產(chǎn)、提供財產(chǎn)使用權(quán)等業(yè)務(wù)往來，不按獨立企業(yè)之間業(yè)務(wù)往來作價或者收取、支付使用費的，當(dāng)?shù)囟悇?wù)機(jī)關(guān)可以參照沒有關(guān)聯(lián)關(guān)系所能同意的數(shù)額進(jìn)行調(diào)整。
Article 57 Where the valuation or the receipt or payment of usage fees in respect of such business dealings as the transfer of property or the granting of rights to the use of property between an enterprise and an associated enterprise is not based on business dealings between independent enterprises, adjustments may be made thereto by the local tax authorities with reference to amounts that would be agreed to by unassociated and unrelated parties.

第五十八條 企業(yè)不得列支向其關(guān)聯(lián)企業(yè)支付的管理費。
Article 58 Management fees paid by an enterprise to an associated enterprise shall not be expensed.

第五章 源泉扣繳
Chapter V Withholding at Source

第五十九條 稅法第十九條第一款所說的利潤、利息、租金、特許權(quán)使用費(2)和其他所得，除國家另有規(guī)定外，應(yīng)當(dāng)按照收入全額計算應(yīng)納稅額。
Article 59 "Taxable income on profits, interest, rents, royalties and other income" mentioned in Article 19, paragraph 1 of the Tax Law shall, except as otherwise stipulated by the State, be computed on the basis of gross income.

提供專利權(quán)、專有技術(shù)所收取的使用費全額，包括與其有關(guān)的圖紙資料費、技術(shù)服務(wù)費和人員培訓(xùn)費，以及其他有關(guān)費用。
Gross royalties obtained from the provision of patents and proprietary technology include fees for blueprint materials, technical services and personnel training, as well as other related fees.

第六十條 稅法第十九條所說的利潤，是指根據(jù)投資比例、股權(quán)、股份或者其他非債權(quán)關(guān)系分享利潤的權(quán)利取得的所得。
Article 60 "Profits" mentioned in Article 19 of the Tax Law means income derived from the right to profits according to the proportion of investment, equity rights, stockholding, or other non-debt profit-sharing rights.

第六十一條 稅法第十九條所說的其他所得，包括轉(zhuǎn)讓在中國境內(nèi)的房屋、建筑物及其附屬設(shè)施、土地使用權(quán)等財產(chǎn)而取得的收益。
Article 61 "Other income" mentioned in Article 19 of the Tax Law includes gains from the transfer of property such as houses, buildings and structures and attached facilities within China and land-use rights.

前款所說的收益，是指轉(zhuǎn)讓收人減除該財產(chǎn)原值后的余額。
"Gains" mentioned in the preceding paragraph means the amount remaining from the receipt on transfer minus the original value of the property.

外國企業(yè)不能提供財產(chǎn)原值的正確憑證的，由當(dāng)?shù)囟悇?wù)機(jī)關(guān)根據(jù)具體情況估定其財產(chǎn)的原值。
Where foreign enterprises are unable to provide correct certification of the original value of the property, the original value of the property shall be determined by the local tax authorities according to the specific circumstances thereof.

第六十二條 稅法第十九條第二款所說的支付的款額，是指現(xiàn)金支付、匯撥支付、轉(zhuǎn)賬支付的金額，以及用非貨幣資產(chǎn)或者權(quán)益折價支付的金額。
Article 62 "The amount of payment" mentioned in Article 19, paragraph 2 of the Tax Law means cash payments, payment by remittances, and amounts paid by account transfers, as well as amounts in equivalent cash value paid in non-cash assets or rights and interests.

第六十三條 稅法第十九條第三款第(一)項所說的從外商投資企業(yè)取得的利潤，是指從外商投資企業(yè)依照稅法規(guī)定繳納或者減免所得稅后的利潤中取得的所得。
Article 63 "Profits obtained from an enterprise with foreign investment" mentioned in Article 19, paragraph 3, Item (1) of the Tax Law means income obtained from profits of an enterprise with foreign investment following the payment or the reduction of or exemption from income tax in accordance with the provisions of the Tax Law.

第六十四條 稅法第十九條第三款第(二)項所說的國際金融組織，是指國際貨幣基金組織、世界銀行、亞洲開發(fā)銀行、國際開發(fā)協(xié)會、國際農(nóng)業(yè)發(fā)展基金組織等國際金融組織。
Article 64 "International finance organizations" mentioned in Article 19, paragraph 3, Item (2) of the Tax Law means financial institutions such as the International Monetary Fund, the World Bank, the Asian Development Bank, the International Development Association, and the International Fund for Agricultural Development.

第六十五條 稅法第十九條第三款第(二)項、第(三)項所說的中國國家銀行，是指中國人民銀行、中國工商銀行、中國農(nóng)業(yè)銀行、中國銀行、中國人民建設(shè)銀行、交通銀行、中國投資銀行和其他經(jīng)國務(wù)院批準(zhǔn)的對外經(jīng)營外匯存放款等信貸業(yè)務(wù)的金融機(jī)構(gòu)。
Article 65 "Chinese State banks" mentioned in Article 19, paragraph 3, Item (2) and Item (3) of the Tax Law means the People's Bank of China, the Industrial and Commercial Bank of China, the Agricultural Bank of China, the Bank of China, the People's Construction Bank of China, the Bank of Communications of China, the Investment Bank of China, and other financial institutions authorized by the State Council to engage in credit businesses such as foreign exchange deposits and loans.

第六十六條 稅法第十九條第三款第(四)項所規(guī)定的特許權(quán)使用費減征、免征所得稅的范圍如下；
Article 66 The scope of the reduction of or exemption from income tax on royalties provided for in Article 19, paragraph 3, Item (4) of the Tax Law is as follows:

(一)在發(fā)展農(nóng)、林、牧、漁業(yè)生產(chǎn)方面提供下列專有技術(shù)所收取的使用費：
(1) royalties received in providing proprietary technology for the development of farming, forestry, animal husbandry and fisheries:

1．改良土壤、草地，開發(fā)荒山，以及充分利用自然資源的技術(shù)；
(a) technology provided to improve soil and grasslands, develop barren mountainous regions and make full use of natural conditions;

2．培育動植物新品種和生產(chǎn)高效低毒農(nóng)藥的技術(shù)；
(b) technology provided for the supplying of new varieties of animals and plants and for the production of pesticides of high effectiveness and low toxicity;

3．對農(nóng)、林、牧、漁業(yè)進(jìn)行科學(xué)生產(chǎn)管理，保持生態(tài)平衡，增強抗御自然災(zāi)害能力等方面的技術(shù)。
(c) technology provided such as to advance scientific production management in respect of farming, forestry, fisheries and animal husbandry, to preserve the ecological balance, and to strengthen resistance to natural calamities;

(二)為科學(xué)院、高等院校以及其他科研機(jī)構(gòu)進(jìn)行或者合作進(jìn)行科學(xué)研究、科學(xué)實驗，提供專有技術(shù)所收取的使用費；
(2) royalties received in providing proprietary technology for scientific institutions, institutions of higher learning and other scientific research units to conduct or cooperate in carrying out scientific research or scientific experimentation;

(三)在開發(fā)能源、發(fā)展交通運輸方面提供專有技術(shù)所收取的使用費；
(3) royalties received in providing proprietary technology for the development of energy resources and expansion of communications and transportation;

(四)在節(jié)約能源和防治環(huán)境污染方面提供專有技術(shù)所收取的使用費；
(4) royalties received in providing proprietary technology in respect of energy conservation and the prevention and control of environmental pollution;

(五)在開發(fā)重要科技領(lǐng)域方面提供下列專有技術(shù)所收取的使用費：
(5) royalties received in providing the following proprietary technology in respect of the development of important fields of science and technology:

1．重大的先進(jìn)的機(jī)電設(shè)備生產(chǎn)技術(shù)；
(a) production technology for major and advanced mechanical and electrical equipment:

2．核能技術(shù)；
(b) nuclear power technology;

3．大規(guī)模集成電路生產(chǎn)技術(shù)；
(c) production technology for large-scale integrated circuits;

4．光集成、微波半導(dǎo)體和微波集成電路生產(chǎn)技術(shù)及微波電子管制造技術(shù)；
(d) production technology for photoelectric integrated circuits, microwave semi-conductors and microwave integrated circuits, and manufacturing technology for microwave electron tubes;

5．超高速電子計算機(jī)和微處理機(jī)制造技術(shù)；
(e) manufacturing technology for ultra-high speed computers and microprocessors;

6．光導(dǎo)通訊技術(shù)；
(f) optical telecommunications technology;

7．遠(yuǎn)距離超高壓直流輸電技術(shù)；
(g) technology for long-distance, ultra-high voltage direct current power transmission; and

8．煤的液化、氣化及綜合利用技術(shù)。
(h) technology for the liquefaction, gasification and comprehensive utilization of coal.

第六十七條 對外國企業(yè)在中國境內(nèi)從事建筑、安裝、裝配、勘探等工程作業(yè)和提供咨詢、管理、培訓(xùn)等勞務(wù)活動的所得，稅務(wù)機(jī)關(guān)可以指定工程價款或者勞務(wù)費的支付人為所得稅的相繳義務(wù)人。
Article 67 In respect of income of foreign enterprises engaged in China in construction, installation, assembly, and exploration contracting work, and provision of labour activities such as consulting, management and training, the tax authorities may designate the parties paying the contracted amounts and labour service fees as tax withholding agents.

第六章 稅收優(yōu)惠
Chapter VI Tax Preferences

第六十八條 根據(jù)稅法第六條規(guī)定，對國家鼓勵的外商投資企業(yè)，需要在企業(yè)所得稅方面給予稅收優(yōu)惠的，依照國家有關(guān)法律、行政法規(guī)的規(guī)定執(zhí)行。
Article 68 Pursuant to the provisions of Article 6 of the Tax Law, the granting of any necessary preferential treatment in respect of enterprise income tax to enterprises with foreign investment that are encouraged by the State shall be implemented in accordance with the provisions of the relevant laws and administrative rules and regulations of the State.

第六十九條 稅法第七條第一款所說的經(jīng)濟(jì)特區(qū)，是指依法設(shè)立或者經(jīng)國務(wù)院批準(zhǔn)設(shè)立的深圳、珠海、汕頭、廈門和海南經(jīng)濟(jì)特區(qū)；
Article 69 "Special economic zones" mentioned in Article 7, paragraph 1 of the Tax Law means the special economic zones of Shenzhen, Zhuhai, Shantou and Xiamen and the Hainan Special Economic Zone established by law or established upon approval of the State Council;

所說的經(jīng)濟(jì)技術(shù)開發(fā)區(qū)，是指經(jīng)國務(wù)院批準(zhǔn)在沿海港口城市設(shè)立的經(jīng)濟(jì)技術(shù)開發(fā)區(qū)。
"economic and technological development zones" mentioned therein means the economic and technological development zones in the coastal port cities established upon approval of the State Council.

第七十條 稅法第, 七條第二款所說的沿海經(jīng)濟(jì)開放區(qū)，是指經(jīng)國務(wù)院批準(zhǔn)為沿海經(jīng)濟(jì)開放區(qū)的市、縣、區(qū)。
Article 70 "Coastal economic open zones" mentioned in Article 7, paragraph 2 of the Tax Law means those cities, counties and districts established as coastal economic open zones upon approval of the State Council.

第七十一條 稅法第七條第一款所說的減按百分之十五的稅率征收企業(yè)所得稅，僅限于稅法第七條第一款所規(guī)定的企業(yè)在相應(yīng)地區(qū)內(nèi)從事生產(chǎn)、經(jīng)營取得的所得。
Article 71 "Imposition of enterprise income tax at the reduced rate of 15%" mentioned in Article 7, paragraph 1 of the Tax Law shall be limited to income obtained by enterprises from production and business operations in the respective areas so specified in Article 7, paragraph 1 of the Tax Law.

稅法第七條第二款所說的減按百分之二十四的稅率征收企業(yè)所得稅，僅限于稅法第七條第二款所規(guī)定購企業(yè)在相應(yīng)地區(qū)內(nèi)從事生產(chǎn)、經(jīng)營取得的所得。
"Imposition of enterprise income tax at the reduced rate of 24%" mentioned in Article 7, paragraph 2 of the Tax Law shall be limited to income obtained by enterprises from production and business operations in the respective areas so specified in Article 7, paragraph 2 of the Tax Law.

第七十二條 稅法第七條第一款、第二款和第八條第一款所說的生產(chǎn)性外商投資企業(yè)，是指從事下列行業(yè)的外商投資企業(yè)；
Article 72 "Enterprises with foreign investment of a production nature" mentioned in Article 7, paragraph 1 and paragraph 2 and Article 8, paragraph 1 of the Tax Law means enterprises with foreign investment engaged in the following industries:

(一)機(jī)械制造、電子工業(yè)；
(1) machine manufacturing and electronics industries;

(二)能源工業(yè)(不含開采石油、天然氣)；
(2) energy resource industries (not including exploitation of oil and natural gas);

(三)冶金、化學(xué)、建材工業(yè)；
(3) metallurgical, chemical and building material industries;

(四)輕工、紡織、包裝工業(yè)；
(4) light industries, and textiles and packaging industries;

(五)醫(yī)療器械、制藥工業(yè)；
(5) medical equipment and pharmaceutical industries;

(六)農(nóng)業(yè)、林業(yè)、畜牧業(yè)、漁業(yè)和水利業(yè)；
(6) agriculture, forestry, animal husbandry, fisheries and water conservation;

(七)建筑業(yè)；
(7) construction industries;

(八)交通運輸業(yè)(不含客運)；
(8) communications and transportation industries (not including passenger transport);

(九)直接為生產(chǎn)服務(wù)的科技開發(fā)、地質(zhì)普查、產(chǎn)業(yè)信息咨詢和生產(chǎn)設(shè)備、精密儀器維修服務(wù)業(yè)；
(9) development of science and technology, geological survey and industrial information consultancy directly for services in respect of production and services in respect of repair and maintenance of production equipment and precision instruments;

(十)經(jīng)國務(wù)院稅務(wù)主管部門確定的其他行業(yè)。
(10) other industries as specified by the tax authorities under the State Council.

第七十三條 稅法第七條第三款所說的可以減按百分之十五的稅率征收企業(yè)所得稅，適用于：
Article 73 "Imposition of enterprise income tax at the reduced rate of 15%" mentioned in Article 7, paragraph 3 of the Tax Law applies to the following:

(一)在沿海經(jīng)濟(jì)開放區(qū)和經(jīng)濟(jì)特區(qū)、經(jīng)濟(jì)技術(shù)開發(fā)區(qū)所在城市的老市區(qū)設(shè)立的從事下列項目的生產(chǎn)性外商投資企業(yè)：
(1) production-oriented enterprises with foreign investment established in the coastal economic open zones, special economic zones and in the old urban districts of municipalities where economic and technological development zones are located and which are engaged in the following projects:

1．技術(shù)密集、知識密集型的項目；(3)
(a) technology-intensive or knowledge-intensive projects;

2．外商投資在三千萬美元以上，回收投資時間長的項目；
(b) projects with foreign investments of over US $ 30 million and having long periods for return on investment;

3．能源、交通、港口建設(shè)的項目。
(c) energy resource, transportation and port construction projects;

(二)從事港口碼頭建設(shè)的中外合資經(jīng)營企業(yè)。
(2) Chinese-foreign equity joint ventures engaged in port and dock construction;

(三)在經(jīng)濟(jì)特區(qū)和國務(wù)院批準(zhǔn)的其他地區(qū)設(shè)立的外資銀行、中外合資銀行等金融機(jī)構(gòu)，但以外國投資者投人資本或者分行由�？傂袚苋藸I運資金超過一千萬美元、經(jīng)營期在十年以上的為限。
(3) financial institutions such as foreign capital banks and Chinese- foreign banks established in the special economic zones and other areas approved by the State Council, where the capital contribution of the foreign investor or the funds for business activities allocated by the head office bank to the branch bank exceeds US $ 10 million, and where the period of operations is ten years or more;

(四)在上海浦東新區(qū)設(shè)立的生產(chǎn)性外商投資企業(yè)，以及從事機(jī)場、港口、鐵路、公路、電站等能源、交通建設(shè)項目的外商投資企業(yè)。
(4) production-oriented enterprises with foreign investment established in the Pudong New Area of Shanghai, as well as enterprises with foreign investment engaged in energy resource and transport construction projects such as airports, ports, railways, highways and power stations;

(五)在國務(wù)院確定的國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)設(shè)立的被認(rèn)定為高新技術(shù)企業(yè)的外商投資企業(yè)，以及在北京市新技術(shù)產(chǎn)業(yè)開發(fā)試驗區(qū)設(shè)立的被認(rèn)定為新技術(shù)企業(yè)的外商投資企業(yè)。
(5) enterprises with foreign investment recognized as high or new technology enterprises established in the State high or new technology industrial development zones designated by the State Council, as well as enterprises with foreign investment recognized as new technology enterprises established in the new technology industrial development experimental zone of the municipality of Beijing;

(六)在國務(wù)院規(guī)定的其他地區(qū)設(shè)立的從事國家鼓勵項目的外商投資企業(yè)。
(6) enterprises with foreign investment engaged in projects encouraged by the State and established in other areas stipulated by the State Council.

屬于前款第(一)項所列項目的外商投資企業(yè)，應(yīng)當(dāng)在報國家稅務(wù)局批準(zhǔn)后，減按百分之十五的稅率征收企業(yè)所得稅。
Enterprises with foreign investment in projects listed in Item (1) of the preceding paragraph shall, following approval by the State Tax Bureau of an application submitted by such enterprises, be subject to enterprises income tax at the reduced tax rate of 15%.

第七十四條 稅法第八條第一款所說的經(jīng)營期，是指從外商投資企業(yè)實際開始生產(chǎn)、經(jīng)營(包括試生產(chǎn)、試營業(yè))之日起至企業(yè)終止生產(chǎn)、經(jīng)營之日止的期間。
Article 74 "The period of business operations" mentioned in Article 8, paragraph 1 of the Tax Law means the period commencing on the date an enterprise with foreign investment actually begins production or business operations (including trial production and trial business operations) and ending on the date the enterprise ceases production or business operations.

按照稅法第八條第一款規(guī)定可以享受兔征、減征企業(yè)所得稅待遇的外商投資企業(yè)，應(yīng)當(dāng)將其從事的行業(yè)、主要產(chǎn)品名稱和確定的經(jīng)營期等情況報當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核；
Enterprises with foreign investment that pursuant to the provisions of Article 8, paragraph 1 of the Tax Law may enjoy treatment in respect of reductions of or exemptions from enterprise income tax shall submit to the local tax authorities for examination and verification such circumstances as the lines of business in which engaged, names of major products, and the period of operations decided upon.

未經(jīng)審核同意的，不得享受免征、減征企業(yè)所得稅待遇。
No treatment in respect of reductions of or exemptions from enterprise income tax shall be enjoyed without examination and verification and agreement thereof.

第七十五條 稅法第八條第二款所說的本法施行前國務(wù)院公布的規(guī)定，是指國務(wù)院發(fā)布或者批準(zhǔn)發(fā)布的下列免征、減征企業(yè)所得稅的規(guī)定：
Article 75 "The relevant provisions promulgated by the State Council before the entry into force of this Law" mentioned in Article 8, paragraph 2 of the Tax Law means the following provisions in respect of exemptions from or reductions of enterprise income tax promulgated or approved for promulgation by the State Council:

(一)從事港口碼頭建設(shè)的中外合資經(jīng)營企業(yè)，經(jīng)營期在十五年以上的，經(jīng)企業(yè)申請，所在地的省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān)批準(zhǔn)，從開始獲利的年度起，第一年至第五年免征企業(yè)所得稅，第六年至第十年減半征收企業(yè)所得稅。
(1) Chinese-foreign equity joint ventures engaged in port and dock construction where the period of operations is 15 years or more shall, following application by the enterprise and approval thereof by the tax authorities of provinces, autonomous regions, or municipalities directly under the Central Government of the location and commencing with the first profit-making year, be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.

(二)在海南經(jīng)濟(jì)特區(qū)設(shè)立的從事機(jī)場、港口、碼頭、鐵路、公路、電站、煤礦、水利等基礎(chǔ)設(shè)施項目的外商投資企業(yè)和從事農(nóng)業(yè)開發(fā)經(jīng)營的外商投資企業(yè)，經(jīng)營期在十五年以上的，經(jīng)企業(yè)申請；海南省稅務(wù)機(jī)關(guān)批準(zhǔn)，從開始獲利的年度起，第一年至第五年免征企業(yè)所得稅，第六年第十年減半征征收企業(yè)所得稅。
(2) Enterprises with foreign investment established in the Hainan Special Economic Zone and engaged in infrastructure facility projects such as airports, harbours, docks, highways, railways, power stations, coal mines and water conservation, and enterprises with foreign investment engaged in the development of and operations in agriculture where the period of operations is 15 years or more shall, following application by the enterprise and approval thereof by the tax authorities of Hainan Province and commencing with the first profit-making year, be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.

(三)在上海浦東新區(qū)設(shè)立的從事機(jī)場、港口、鐵路、公路、電站等能源、交通建設(shè)項目的外商投資企業(yè)，經(jīng)營期在十五年以上的，經(jīng)企業(yè)申請，上海市稅務(wù)機(jī)關(guān)批準(zhǔn)，從開始獲利的年度起，第一年至第五年免征企業(yè)所得稅，第六年至第十年減半征收企業(yè)所得稅。
(3) Enterprises with foreign investment established in the Pudong New Area of Shanghai and engaged in construction projects such as airports, ports, railways, highways and power stations where the period of operations is 15 years or more shall, following application by the enterprise and approval thereof by the tax authorities of the municipality of Shanghai and commencing with the first profit-making year, be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.

(四)在經(jīng)濟(jì)特區(qū)設(shè)立的從事服務(wù)性行業(yè)的外商投資企業(yè)，外商投資超過五百萬美元，經(jīng)營期在十年以上的，經(jīng)企業(yè)申請，經(jīng)濟(jì)特區(qū)稅務(wù)機(jī)關(guān)批準(zhǔn)，從開始獲利的年度起，第一年免征企業(yè)所得稅，第二年和第三年減半征收企業(yè)所得稅。
(4) Enterprises with foreign investment established in the special economic zones and engaged in service-oriented industries where the amount of the foreign investment exceeds US $ 5 million and the period of operations is ten years or more shall, following application by the enterprise and approval thereof by the tax authorities of the special economic zone and commencing with the first profit-making year, be exempt from enterprise income tax in the first year and subject to enterprise income tax at a rate reduced by one half for the second and third years.

(五)在經(jīng)濟(jì)特區(qū)和國務(wù)院批準(zhǔn)的其他地區(qū)設(shè)立的外資銀行、中外合資銀行等金融機(jī)構(gòu)，外國投資者投入資本或者分行由總行撥人營運資金超過一千萬美元、經(jīng)營期在十年以上的，經(jīng)企業(yè)申請，當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)，從開始獲利的年度起，第一年免征企業(yè)所得稅，第二年和第三年減半征收企業(yè)所得稅。
(5) Financial institutions such as foreign capital banks and Chinese- foreign banks established in the special economic zones and other areas approved by the State Council where the capital contribution of the foreign investor or the funds for business activities allocated by the head office bank to the branch bank exceeds US $ 10 million and the period of operations is ten years or more shall, following application by the enterprise and approval thereof by the local tax authorities and commencing with the first profit-making year, be exempt from enterprise income tax in the first year and subject to enterprise income tax at a rate reduced by one half for the second and third years.

(六)在國務(wù)院確定的國家高新技術(shù)產(chǎn)業(yè)開發(fā)區(qū)設(shè)立的被認(rèn)定為高新技術(shù)企業(yè)的中外合資經(jīng)營企業(yè)，經(jīng)營期在十年以上，經(jīng)企業(yè)申請，當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)，從開始獲利的年度起，第一年和第二年免征企業(yè)所得稅。
(6) Chinese-foreign equity joint ventures recognized as high or new technology enterprises and established in the State high or new technology industrial development zones designated by the State Council where the period of operations is ten years or more shall, following application by the enterprise and approval thereof by the local tax authorities and commencing with the first profit-making year, be exempt from enterprise income tax in the first year and second year.

設(shè)在經(jīng)濟(jì)特區(qū)和經(jīng)濟(jì)技術(shù)開發(fā)區(qū)的外商投資企業(yè)。依照經(jīng)濟(jì)特區(qū)和經(jīng)濟(jì)技術(shù)開發(fā)區(qū)的稅收優(yōu)惠規(guī)定執(zhí)行。
Enterprises with foreign investment established in the special economic zones and the economic and technological development zones shall be governed by the preferential tax provisions of the special economic zones and the economic and technological development zones.

設(shè)在北京市新技術(shù)產(chǎn)業(yè)開發(fā)試驗區(qū)的外商投資企業(yè)，依照北京市新技術(shù)產(chǎn)業(yè)開發(fā)試驗區(qū)的稅收優(yōu)惠規(guī)定執(zhí)行。
Enterprises with foreign investment established in the new technology industrial development experimental zone of the municipality of Beijing shall be governed by the preferential tax provisions of the new technology industrial development experimental zone of the municipality of Beijing.

(七)外商投資舉辦的產(chǎn)品出口企業(yè)，在依照稅法規(guī)定兔征、減征企業(yè)所得稅期滿后，凡當(dāng)年出口產(chǎn)品產(chǎn)值達(dá)到當(dāng)年企業(yè)產(chǎn)品產(chǎn)值百分之七十以上的，可以按照稅法規(guī)定的稅率減半征收企業(yè)所得稅。
(7) Export-oriented enterprises invested in and operated by foreign businesses for which in any year the output value of all export products amounts to 70% or more of the output value of the products of the enterprise for that year may pay enterprise income tax at the tax rate specified in the Tax Law reduced by one half after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the Tax Law.

但經(jīng)濟(jì)特區(qū)和經(jīng)濟(jì)技術(shù)開發(fā)區(qū)以及其他已經(jīng)按百分之十五的稅率繳納企業(yè)所得稅的產(chǎn)品出口企業(yè)，符合上述條件的，按百分之十的稅率征收企業(yè)所得稅。
However, export-oriented enterprises in the special economic zones and economic and technological development zones and other such enterprises subject to enterprise income tax at the tax rate of 15% that qualify under the above-mentioned conditions shall pay enterprise income tax at the tax rate of 10%.

(八)外商投資舉辦的先進(jìn)技術(shù)企業(yè)，依照稅法規(guī)定免征、減征企業(yè)所得稅期滿后仍為先進(jìn)技術(shù)企業(yè)的，可以按照稅法規(guī)定的稅率延長三年減半征收企業(yè)所得稅。
(8) Advanced technology enterprises invested in and operated by foreign businesses which remain advanced technology enterprises after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the Tax Law may continue to pay for an additional three years enterprise income tax at the tax rate specified in the Tax Law reduced by one half.

(九)在國務(wù)院已經(jīng)發(fā)布或者批準(zhǔn)發(fā)布的其他規(guī)定中有關(guān)免征、減征企業(yè)所得稅的規(guī)定。
(9) Implementation of other provisions in respect of exemptions from or reductions of enterprise income tax promulgated or approved for promulgation by the State Council.

外商投資企業(yè)依照前款第(六)項、第(七)項或者第(八)項規(guī)定申請免征、減征企業(yè)所得稅時，應(yīng)當(dāng)提交審核確認(rèn)部門出具的有關(guān)證明文件，由當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核批準(zhǔn)。
Enterprises with foreign investment shall, in applying for exemptions from or reductions of enterprise income tax in accordance with the provisions of Item (6), Item (7), or Item (8) of the preceding paragraph, submit relevant documents of proof issued by departments in respect of the examination, verification and confirmation, the application shall be subjected to approval by the local tax authorities after examination and verification.

第七十六條 稅法第八條第一款和本細(xì)則第七十五條所說的開始獲利的年度，是指企業(yè)開始生產(chǎn)、經(jīng)營后，第一個獲得利潤的納稅年度。
Article 76 "The first profit-making year" mentioned in Article 8, paragraph 1 of the Tax Law and in Article 75 of these Rules means the first tax year in which profits are obtained by an enterprise following commencement of production or business operations.

企業(yè)開辦初期有虧損的，可以依照稅法第十一條的規(guī)定逐年結(jié)轉(zhuǎn)彌補，以彌補后有利潤的納稅年度為開始獲利年度。
Where an enterprise suffers losses during the early stages after establishment, such losses may be made up by the income of the following tax year in accordance with the provisions of Article 11 of the Tax Law. The first profit-making year shall be the year in which profits are obtained after such losses are made up.

稅法第八條第一款和本細(xì)則第七十五條規(guī)定的免征、減征企業(yè)所得稅的期限，應(yīng)當(dāng)從企業(yè)獲利年度起連續(xù)計算，不得因中間發(fā)生虧損而推延。
The period for exemptions from or reductions of enterprise income tax specified in the first paragraph of Article 8 of the Tax Law and Article 75 of these Rules shall be computed continuously commencing with the year in which the enterprise begins to make profits. The computation shall not be deferred because of losses incurred in any of the subsequent years.

第七十七條 外商投資企業(yè)于年度中間開業(yè)，當(dāng)年獲得利潤而實際生產(chǎn)經(jīng)營期不足六個月的，可以選擇從下一年度起計算免征、減征企業(yè)所得稅的期限；但企業(yè)當(dāng)年所獲得的利潤，應(yīng)當(dāng)依照稅法規(guī)定繳納所得稅。
Article 77 Enterprises with foreign investment which commence operations in the middle of a year and earn profits may, where the actual period of operations is less than six months, choose to use the following year as the period in which to begin the computation of tax exemptions or tax reductions; however, income tax shall be paid in accordance with the Tax Law on profits earned during the year.

第七十八條 從事開采石油、天然氣、稀有金屬、貴重金屬等資源的企業(yè)，除國務(wù)院另有規(guī)定外，不適用稅法第八條第一款的稅收優(yōu)惠規(guī)定。
Article 78 Unless otherwise provided by the State Council, the preferential tax provisions of Article 8, paragraph 1 of the Tax Law shall not apply to enterprises engaged in the exploitation of such natural resources as petroleum, natural gas, rare metals and precious metals.

第七十九條 依照稅法第八條第一款和本細(xì)則第七十五條規(guī)定，已經(jīng)得到免征、減征企業(yè)所得稅的外商投資企業(yè)，其實際經(jīng)營期不滿規(guī)定年限的，除因遭受自然災(zāi)害和意外事故造成重大損失的以外，應(yīng)當(dāng)補繳已免征、減征的企業(yè)所得稅稅款。
Article 79 Enterprises with foreign investment that have received exemptions from or reductions of enterprise income tax pursuant to the provisions of Article 8, paragraph 1 of the Tax Law and Article 75 of these Rules shall, where the actual period of operations is less than the period stipulated therein, except in the case of major losses sustained due to natural disasters or unforeseen accidents, make up the amount of the exemptions from or reductions of enterprise income tax.

第八十條 稅法第十條所說的直接再投資，是指外商投資企業(yè)的外國投資者將其從該企業(yè)取得的利潤在提取前直接用于增加注冊資本，或者在提取后直接用于投資舉辦其他外商投資企業(yè)。
Article 80 "Direct reinvestment" mentioned in Article 10 of the Tax Law refers to profits received from an enterprise with foreign investment by foreign investor of that enterprise which prior to receipt are directly used to increase registered capital, or which following receipt are directly used to organize another enterprise with foreign investment.

在依照稅法第十條規(guī)定計算退稅時，外國投資者應(yīng)當(dāng)提供能夠確認(rèn)其用于再投資利潤所屬年度的證明；不能提供證明的，由當(dāng)?shù)囟悇?wù)機(jī)關(guān)采用合理的方法予以推算確定。
Foreign investors shall, in computing the amount of tax refundable in accordance with the provisions of Article 10 of the Tax Law, provide certificates confirming the use of the reinvested profits for the year; the local tax authorities shall adopt any reasonable method for the reckoning and determination thereof where certificates cannot be provided.

外國投資者應(yīng)當(dāng)自其再投資資金實際投人之日起一年內(nèi)，持載明其投資金額、投資期限的增資或者出資證明，向原納稅地的稅務(wù)機(jī)關(guān)申請退稅。
Foreign investors shall, in respect of the application for a refund of tax, submit within one year of the date of the actual investment of the reinvested amount a record of the reinvested amount and a certificate for the investment period of the increased capital or contributed capital to the tax authorities in the place where the taxes were originally paid.

第八十一條 稅法第十條所說的國務(wù)院另有優(yōu)惠規(guī)定，是指外國投資者在中國境內(nèi)直接再投資舉辦、擴(kuò)建產(chǎn)品出口企業(yè)或者先進(jìn)技術(shù)企業(yè)，以及外國投資者將從海南經(jīng)濟(jì)特區(qū)內(nèi)的企業(yè)獲得的利潤直接再投資海南經(jīng)濟(jì)特區(qū)內(nèi)的基礎(chǔ)設(shè)施建設(shè)項目和農(nóng)業(yè)開發(fā)企業(yè)，可以依照國務(wù)院的有關(guān)規(guī)定，全部退還其再投資部分已繳納的企業(yè)所得稅稅款。
Article 81 "Other preferential provisions of the State Council" mentioned in Article 10 of the Tax Law refers to direct reinvestment in China by foreign investors for the organization and expansion of export-oriented enterprises or advanced technology enterprises, as well as profits of foreign investors earned from enterprises established in the Hainan Special Economic Zone that are directly reinvested in the Hainan Special Economic Zone in infrastructure projects and agriculture development enterprises and for which the entire portion of enterprise income tax that has already been paid on the reinvested amount may, in accordance with the provisions of the State Council, be refunded.

外國投資者依照前款規(guī)定申請再投資退稅時，除依照本細(xì)則第八十條第二款、第三款的規(guī)定辦理外，應(yīng)當(dāng)提供審核確認(rèn)部門出具的確認(rèn)舉辦、擴(kuò)建的企業(yè)為產(chǎn)品出口企業(yè)或者先進(jìn)技術(shù)企業(yè)的證明。
Foreign investors that apply for a refund of tax on reinvestments in accordance with the provisions of the preceding paragraph shall, in addition to completing the requirements pursuant to Article 80, paragraph 2 and paragraph 3 of these Rules, submit certificates issued by the examining, verifying and confirming departments confirming the organization and expansion of export-oriented enterprises or advanced technology enterprises.

外國投資者直接再投資舉辦、擴(kuò)建的企業(yè)，自開始生產(chǎn)、經(jīng)營起三年內(nèi)沒有達(dá)到產(chǎn)品出口企業(yè)標(biāo)準(zhǔn)的，或者沒有被繼續(xù)確認(rèn)為先進(jìn)技術(shù)企業(yè)的，應(yīng)當(dāng)繳回已退稅款的百分之六十。
Enterprises in which foreign investors have reinvested in respect of the organization or expansion thereof which within three years of commencing production or operations have not achieved the standards in respect of export-oriented enterprises or have not continued to be confirmed as advanced technology enterprises shall repay 60% of the amount of tax refunded.

第八十二條 稅法第十條和本細(xì)則第八十一條第一款規(guī)定的再投資退稅，其退稅額按下列公式計算
Article 82 "Tax refunds on reinvestments" mentioned in Article 10 of the Tax Law and Article 81, paragraph 1 of these Rules shall be computed according to the following formula:

退稅額＝再投資額/( l—原實際適用的企業(yè)所得稅稅率與地方所得稅稅率之和)×原實際適用的企業(yè)所得稅稅率×退稅率
Amount of tax refund = Reinvestment amount v 【1 - (originally applicable enterprise income tax rate + local income tax rate)】 X originally applicable enterprise income tax rate X tax refund rate

第七章 稅額扣除
Chapter VII Tax Credits

第八十三條 稅法第十二條所說的已在境外繳納的所得稅稅款，是指外商投資企業(yè)就來源于中國境外的所得在境外實際繳納的所得稅稅款，不包括納稅后又得到補償或者由他人代為承擔(dān)的稅款。
Article 83 "Income tax already paid abroad" mentioned le 12 of the Tax Law means income tax actually paid abroad by an enterprise with foreign investment on income from sources outside China and does not include taxes paid for which compensation is later received or assumed by other parties.

第八十四條 稅法第十二條所說的境外所得依照本法規(guī)定計算的應(yīng)納稅額，是指外商投資企業(yè)的境外所得，依照稅法和本細(xì)則的有關(guān)規(guī)定扣除為取得該項所得所應(yīng)攤計的成本、費用以及損失，得出應(yīng)納稅所得額后計算的應(yīng)納稅額。
Article 84 "The amount of tax payable computed on income from sources outside China in accordance with the provisions of this Law" mentioned in Article 12 of the Tax Law means the amount of tax payable computed on taxable income arising from income from abroad of enterprises with foreign investment, following the deduction of costs, expenses and losses allowable in accordance with the relevant provisions of the Tax Law and these Rules attributable to that income.

該應(yīng)納稅額即為扣除限額，應(yīng)當(dāng)分國不分項計算，其計算公式如下：境外所得稅稅款扣除限額＝境內(nèi)、境外所得按稅法計算的應(yīng)納稅總額×來源于某外國的所得額/境內(nèi)、境外所得總額
The limit of the amount of tax payable that can be deducted shall be computed on a country-by-country basis; the method of computation is as follows: Limit on deduction Total amount of tax Amount of of tax payable on = payable on domestic * income from income from abroad income and foreign sources income from ---------------- abroad computed Total domestic in accordance with income and the Tax Law income from abroad

第八十五條 外商投資企業(yè)就來源于境外所得在境外實際繳納的所得稅稅款，低于依照本細(xì)則第八十四條規(guī)定計算出的扣除限額的，可以從應(yīng)納稅額中扣除其在境外實際繳納的所得稅稅款；
Article 85 Where the amount of income tax actually paid abroad on income from sources from abroad by enterprises with foreign investment is less than the deductible limit resulting from computation based on the provisions of Article 84 of these Rules, the actual amount of income tax paid abroad may be deducted from the amount of tax payable;

超過扣除限額的，其超過部分不得作為稅額扣除，也不得列為費用支出，但可以用以后度稅額扣除不超過限額的余額補扣，補扣期限最長不得超過五年。
where the deductible limit is exceeded, the portion in excess shall not be deducted from tax and shall not be itemized as an expense, however, the portion not exceeding the limit thereof may be used as a deduction against following year's taxes; the time limit for such supplemental deductions shall not exceed five years.

第八十六條 本細(xì)則第八十三條至第八十五條的規(guī)定，僅適用于總機(jī)構(gòu)設(shè)在中國境內(nèi)的外商投資企業(yè)。
Article 86 The provisions of Article 83 to Article 85 of these Rules shall apply only to enterprises with foreign investment with head offices established within China.

外商投資企業(yè)在依照稅法第十二條的規(guī)定扣除稅額時，應(yīng)當(dāng)提供境外稅務(wù)機(jī)關(guān)填發(fā)的同一年度納稅憑證原件，不得用復(fù)印件或者不同年度的納稅憑證作為扣除稅額的憑據(jù)。
Enterprises with foreign investment that deduct taxes in accordance with the provisions of Article 12 of the Tax Law shall provide the original tax payment certificates signed and issued by the foreign tax authorities in respect of the same year; copies or tax payment certificates of different years shall not be used as tax deduction certificates.

第八章 稅收征管
Chapter VIII Tax Administration

第八十七條 企業(yè)在辦理工商登記后三十日內(nèi)，應(yīng)當(dāng)向當(dāng)?shù)囟悇?wù)機(jī)關(guān)辦理稅務(wù)登記。
Article 87 Enterprises shall, within 30 days of completing business registration, complete tax registration with the local tax authorities.

外商投資企業(yè)在中國境內(nèi)設(shè)立或者撤銷分支機(jī)構(gòu)時，應(yīng)當(dāng)在設(shè)立或者撤銷之日起三十日內(nèi)，向當(dāng)?shù)囟悇?wù)機(jī)關(guān)辦理稅務(wù)登記、變更登記或者注銷登記。
Enterprises with foreign investment that establish or terminate branch offices outside China shall, within 30 days of the date of establishment or termination thereof, complete with the local tax authorities procedures in respect of tax registration, amendments to the registration, or cancellation of the registration.

企業(yè)辦理前款登記，應(yīng)當(dāng)按規(guī)定提交有關(guān)文件、證照、資料。
Enterprises that complete registrations in the preceding paragraph shall, in accordance with the provisions, present relevant documents, licenses and materials.

第八十八條 企業(yè)遇有遷移、改組、合并、分立、終止以及變更資本額、經(jīng)營范圍等主要登記事項時，應(yīng)當(dāng)在辦理工商變更登記后三十日內(nèi)或者注銷登記前，持有關(guān)證件向當(dāng)?shù)囟悇?wù)機(jī)關(guān)辦理變更登記或者注銷登記。
Article 88 Enterprises that undergo important registration changes such as changes of address, restructurings, mergers, spin-offs, terminations, as well as changes in the amount of capital and scope of business shall, within 30 days of the completion of the change in business registration or prior to the cancellation of registration, complete the change in registration or cancellation of registration with the local tax authorities with the relevant documents.

第八十九條 外國企業(yè)在中國境內(nèi)設(shè)立兩個或者兩個以上營業(yè)機(jī)構(gòu)的，可以由其選定其中的一個營業(yè)機(jī)構(gòu)合并申報繳納所得稅。但該營業(yè)機(jī)構(gòu)應(yīng)當(dāng)具備以下條件：
Article 89 Foreign enterprises which establish two or more business organizations in China may use one of the selected business organizations in respect of the consolidated filing and payment of income tax. However, the business organization so selected shall meet the following conditions:

(一)對其他各營業(yè)機(jī)構(gòu)的經(jīng)營業(yè)務(wù)負(fù)有監(jiān)督管理責(zé)任；
(1) assumption of supervisory and management responsibility over the business operations of the other respective business organizations;

(二)設(shè)有完整的賬簿、憑證，能夠正確反映各營業(yè)機(jī)構(gòu)的收入、成本、費用和盈虧情況。
(2) maintenance of complete account records and certificates which accurately reflect the income, cost, expense and profit and loss situations of the respective business organizations.

第九十條 外國企業(yè)依照本細(xì)則第八十九條的規(guī)定，合并申報繳納所得稅的，應(yīng)當(dāng)由其選定購營業(yè)機(jī)構(gòu)提出申請，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核后，依照下列規(guī)定報批：
Article 90 In respect of foreign enterprises which in accordance with the provisions of Article 89 of these Rules consolidate the filing and payment of income tax, the business organization so selected thereunder shall submit an application for approval according to the following provisions after examination and verification thereof by the local tax authorities:

(一)合并申報納稅所涉及的各營業(yè)機(jī)構(gòu)設(shè)在同一省、自治區(qū)、直轄市的，由省、自治區(qū)、直轄市稅務(wù)機(jī)關(guān)批準(zhǔn)；
(1) consolidated filing and payment of income tax in respect of business organizations located in the same province, autonomous region, or municipality directly under the Central Government shall be subject to approval by the tax authorities of the province, autonomous region or municipality directly under the Central Government;

(二)合并申報納稅所涉及的各營業(yè)機(jī)構(gòu)設(shè)在兩個或者兩個以上省、自治區(qū)、直轄市的，由國家稅務(wù)局批準(zhǔn)。
(2) consolidated filing and payment of income tax in respect of business organizations located in two or more provinces, autonomous regions, or municipalities directly under the Central Government shall be subject to approval by the State Tax Bureau.

外國企業(yè)經(jīng)批準(zhǔn)合并申報納稅后，遇有營業(yè)機(jī)構(gòu)增設(shè)、合并、遷移、停業(yè)、關(guān)閉等情況時，應(yīng)當(dāng)在事前由負(fù)責(zé)合并申報納稅的營業(yè)機(jī)構(gòu)向當(dāng)?shù)囟悇?wù)機(jī)關(guān)報告。。
Following approval for the filing and payment of tax on a consolidated basis by foreign enterprises, such circumstances as the establishment of additional business organizations, mergers, change of address, termination of operations, or shutdowns shall, prior to such event, be reported to the local tax authorities by the business organization responsible for the filing and payment of tax on a consolidated basis.

需要變更合并申報納稅營業(yè)機(jī)構(gòu)的，依照前款規(guī)定辦理
Any change in respect of the business organization filing and paying tax on a consolidated basis shall be dealt with in accordance with the provisions of the preceding paragraph.

第九十一條 外國企業(yè)合并申報繳納所得稅，所涉及的營業(yè)機(jī)構(gòu)適用不同稅率納稅的，應(yīng)當(dāng)合理地分別計算各營業(yè)機(jī)構(gòu)的應(yīng)納稅所得額，按照不同的稅率繳納所得稅。
Article 91 Where business organizations related to foreign enterprises that file and pay income tax on a consolidated basis apply different tax rates in respect of the payment of tax, the amount of taxable income of the respective business organizations shall be separately computed on a reasonable basis and income tax shall be paid on the basis of the different tax rates.

前款所說的各營業(yè)機(jī)構(gòu)，有盈有虧，盈虧相抵后仍有利潤的，應(yīng)當(dāng)按有盈利的營業(yè)機(jī)構(gòu)所適用的稅率納稅。
Where the respective business organizations mentioned in the preceding paragraph have losses and profits, tax shall be paid on the profit remaining after the offsetting of losses against profits according to the tax rate applicable to the profit-making business organization.

發(fā)生虧損的營業(yè)機(jī)構(gòu)，應(yīng)當(dāng)以該營業(yè)機(jī)構(gòu)以后度的盈利彌補其虧損，彌補虧損后仍有利潤的，再按該營業(yè)機(jī)構(gòu)所適用的稅率納稅；
A business organization which incurs losses shall offset losses using profits of the subsequent year of the business organization; tax shall be paid on the profit remaining after the offsetting of such losses according to the tax rate applicable to the business organization;

其彌補額應(yīng)當(dāng)按為該虧損營業(yè)機(jī)構(gòu)抵虧的營業(yè)機(jī)構(gòu)所適用的稅率納稅。
tax paid on the offsetting amounts shall be based on the tax rate applicable to the business organization that offsets the losses incurred by the other business organization.

第九十二條 雖有本細(xì)則第九十一條的規(guī)定，當(dāng)負(fù)責(zé)合并申報繳納所得稅的營業(yè)機(jī)構(gòu)不能合理地分別計算各營業(yè)機(jī)構(gòu)的應(yīng)納稅所得額時，當(dāng)?shù)囟悇?wù)機(jī)關(guān)可以對其應(yīng)納稅的所得總額，按照營業(yè)收入比例、成本和費用比例、資產(chǎn)比例、職工人數(shù)或者工資數(shù)額的比例，在各營業(yè)機(jī)構(gòu)之間合理分配。
Article 92 Notwithstanding the provisions of Article 91 of these Rules, where a business organization responsible for filings and payment of tax on a consolidated basis is unable to compute separately and reasonably the taxable income of the respective business organizations, the local tax authorities may make a reasonable apportionment among the respective business organizations of the gross taxable income based on the proportion of business revenues, the proportion of cost and expenses, the proportion of capital assets, and the proportion of the number of staff or salaries and wages.

第九十三條 外商投資企業(yè)在中國境內(nèi)設(shè)立分支機(jī)構(gòu)的，在匯總申報繳納所得稅時，比照本細(xì)則第九十一條和第九十二條的規(guī)定辦理。
Article 93 Enterprises with foreign investment which establish branch offices in China shall complete consolidated filings and payment of income tax with reference to the provisions of Article 91 and Article 92 of these Rules.

第九十四條 企業(yè)根據(jù)稅法第十五條的規(guī)定分季預(yù)繳所得稅時，應(yīng)當(dāng)按季度的實際利潤額預(yù)繳；
Article 94 Enterprises that pay taxes in advance on a quarterly basis in accordance with the provisions of Article 15 of the Tax Law shall pay in advance on the basis of actual quarterly profits;

按季度實際利潤額預(yù)繳有困難的，可以按上一年度應(yīng)納稅所得額的四分之一或者經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)認(rèn)可的其他方法分季預(yù)繳所得稅。
where difficulty exists in paying in advance on the basis of actual quarterly profits, the advanced quarterly payment of tax may be made according to one-fourth of the taxable income of the previous year or any other method approved by the local tax authorities.

第九十五條 企業(yè)在納稅年度內(nèi)無論盈利或者虧損，應(yīng)當(dāng)依照稅法第十六條規(guī)定的期限，向當(dāng)?shù)囟悇?wù)機(jī)關(guān)報送所得稅申報表和會計決算報表。在報送會計決算報表時，除國家另有規(guī)定外，應(yīng)當(dāng)附送中國注冊會計師的查賬報告。
Article 95 Enterprises, whether realizing profits or losses in a tax years, shall file income tax returns and final statements of account with the local tax authorities within the time limit prescribed in 16 of the Tax Law, and unless otherwise provided by the State, shall include when filing the final accounting statement an audit statement of a certified public accountant registered in China.

企業(yè)遇特殊原因，不能按照稅法規(guī)定期限報送所得稅申報表和會計決算報表的，應(yīng)當(dāng)在報送期限內(nèi)提出申請，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)，可以適當(dāng)延長。
Where, for special reasons, an enterprise cannot file an income tax return and final accounting statement within the period prescribed in the Tax Law, an application shall be submitted within the filing period and, upon approval of the local tax authorities, the filing period may be extended appropriately.

第九十六條 分支機(jī)構(gòu)或者營業(yè)機(jī)構(gòu)在向總機(jī)構(gòu)或者向合并申報繳納所得稅的營業(yè)機(jī)構(gòu)報送會計決算報表時，應(yīng)當(dāng)同時報送當(dāng)?shù)囟悇?wù)機(jī)關(guān)。
Article 96 Final accounting statements submitted by branches or business organizations to head offices or business organizations that file and pay income tax on a consolidated basis, shall be submitted at the same time to the local tax authorities.

第九十七條 企業(yè)在年度中間合并、分立、終止時，應(yīng)當(dāng)在停止生產(chǎn)、經(jīng)營之日起六十日內(nèi)，向當(dāng)?shù)囟悇?wù)機(jī)關(guān)辦理當(dāng)期所得稅匯算清繳，多退少補。
Article 97 Enterprises that are merged, spun off, or terminated during the year shall, within 60 days of the termination of production or business operations, complete with the local tax authorities procedures for the settlement of any liability for and payment of income tax, with refunds for overpayments or supplementary payments for deficiencies.

第九十八條 企業(yè)所得為外國貨幣并已按照外匯牌價折合成人民幣繳納稅款的，發(fā)生多繳稅款需要辦理退稅時，可以將應(yīng)退的人民幣稅款，按照原繳納稅款時的外匯牌價折合成外國貨幣，再將該外國貨幣數(shù)額按照填開退稅憑證當(dāng)日的外匯牌價折合成人民幣退還稅款；
Article 98 Enterprises which must complete procedures for tax refunds in the case of overpayments of tax may, where income in foreign currency has already been converted into Renminbi according to the foreign exchange rate, convert the amount of the tax in Renminbi to be refunded into foreign currency according to the exchange rate in effect when the tax was originally paid, and then reconvert this amount of foreign currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate.

發(fā)生少繳稅款需要辦理補稅時，應(yīng)當(dāng)按照填開補稅憑證當(dāng)日的外匯牌價折合成人民幣補繳稅款。
Where it is necessary to complete procedures for supplementary tax payments in the case of underpayments of tax, the amount of supplementary tax payments shall be converted into Renminbi according to the foreign exchange rate at the date of issuance of the certificate for supplementary tax payments.

第九十九條 外商投資企業(yè)進(jìn)行清算時，應(yīng)當(dāng)在辦理工商注銷登記之前，向當(dāng)?shù)囟悇?wù)機(jī)關(guān)辦理所得稅申報。
Article 99 Enterprises with foreign investment that undergo liquidation shall, prior to the completion of the cancellation of business registration, complete the filing of income tax returns with he local tax authorities.

第一百條 除國家另有規(guī)定外，企業(yè)應(yīng)當(dāng)在中國境內(nèi)設(shè)置能夠正確計算應(yīng)納稅所得額的會計憑證、賬簿。
Article 100 Except as otherwise provided by the State, enterprises shall maintain in China accounting vouchers, books and statements that support the correct computation of taxable income.

企業(yè)的會計憑證、賬簿和報表，應(yīng)當(dāng)使用中國文字填寫，也可以使用中、外兩種文字填寫。
Accounting vouchers, books and statements, and reports of enterprises shall be completed in the Chinese language or completed in both the Chinese language and a foreign language.

采用電子計算機(jī)記賬的企業(yè)，其由電子計算機(jī)儲存和輸出的會計記錄，視同會計賬簿；凡未打印成書面記錄’的磁帶、磁盤應(yīng)當(dāng)完整保留。
Enterprises that use electronic computers for purposes of book-keeping shall treat the accounting records in computer storage or in printed form as account books. All records on magnetic tape and diskette that have not been printed out shall be completely retained.

企業(yè)會計憑證、賬簿和報表，至少保存十五年。
Accounting vouchers, books and statements, and reports of enterprises shall be retained for at least 15 years.

第一百零一條 企業(yè)的發(fā)票和收款憑證，須經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)，方可印制、使用。企業(yè)的發(fā)票和收款憑證的印制和使用管理辦法，由國家稅務(wù)局制定。
Article 101 Invoices and certificates of receipts of enterprises shall be subjected to approval by the local tax authorities prior to printing and use. Administrative measures in respect of the printing and use of invoices and certificates of receipts of enterprises shall be formulated by the State Tax Bureau.

第一百零二條 企業(yè)所得稅申報表和納稅憑證，由國家稅務(wù)局統(tǒng)一印制。
Article 102 All enterprise income tax returns and certificates of tax payments shall be printed by the State Tax Bureau.

第一百零三條 企業(yè)繳納稅款期限和報送報表期限的最后一天是星期日或者其他法定休假日的，以休假日的次日為期限的最后一天。
Article 103 If the final day of the period for payment of tax and the period for filing of a tax return falls on a Sunday or a legal holiday, the day following the holiday shall be used as the last day of the period.

第一百零四條 對稅法第十九條第二款和本細(xì)則第六十七條規(guī)定的扣繳義務(wù)人，稅務(wù)機(jī)關(guān)可以按照其扣繳稅額的一定比例付給扣繳手續(xù)費，具體辦法由國家稅務(wù)局制定。
Article 104 Tax authorities may pay withholding agents as specified in Article 19, paragraph 2 of the Tax Law and Article 67 of these Rules a handling fee based on a certain proportion of the amount of tax withheld; the specific methods shall be formulated by the State Tax Bureau.

第一百零五條 納稅義務(wù)人或者扣繳義務(wù)人未按照規(guī)定接受稅務(wù)機(jī)關(guān)檢查的，或者未按照稅務(wù)機(jī)關(guān)規(guī)定的期限繳納滯納金的，當(dāng)?shù)囟悇?wù)機(jī)關(guān)可以根據(jù)情節(jié)輕重，處以五千元以下的罰款。
Article 105 Local tax authorities may, according to the seriousness of the case, impose a fine of 5,000 yuan (RMB) or less on taxpayers or withholding agents that refuse to accept examination by the tax authorities in accordance with the relevant provisions or that refuse to pay late payment penalties within the time limit prescribed by the tax authorities.

第一百零六條 企業(yè)違反本細(xì)則第八十七條、第九十條第二款、第九十五條、第九十六條、第九十七條、第九十九條、第一百條、第一百零一條規(guī)定的，稅務(wù)機(jī)關(guān)可以根據(jù)情節(jié)輕重，處以五千元以下的罰款。
Article 106 The tax authorities may, according to the seriousness of the case, impose a fine of 5,000 yuan (RMB) or less on an enterprise which violates the provisions of Article 87; Article 90, paragraph 2; Article 95; Article 96; Article 97; Article 99; Article 100 and Article 101 of these Rules.

第一百零七條 稅法第二十五條所說的偷稅，是指納稅義務(wù)人有意違反稅法規(guī)定，涂改、偽造、銷毀票據(jù)、記賬憑證或者賬簿，虛列、多報成本、費用，隱瞞、少報應(yīng)納稅所得額或者收入額，逃避納稅或者騙回已納稅款等違法行為。
Article 107 "Tax evasion" mentioned in Article 25 of the Tax Law means the illegal actions of a taxpayer who has intentionally violated the provisions of the Tax Law such as by: falsifying, altering or destroying account books, receipts or accounting vouchers; falsely itemizing or overstating costs and expenses; concealing or understating taxable income or receipts; or avoiding taxes or fraudulently recovering taxes already paid.

第一百零八條 稅務(wù)機(jī)關(guān)根據(jù)稅法和本細(xì)則規(guī)定對納稅義務(wù)人或者扣繳義務(wù)人處罰時，應(yīng)當(dāng)為制作處罰決定書。
Article 108 The tax authorities shall, in punishing taxpayers or withholding agents in accordance with the provisions of the Tax Law and these Rules, serve notice of contravention.

第一百零九條 任何單位和個人對違反稅法的行為和當(dāng)事人都有權(quán)舉報。稅務(wù)機(jī)關(guān)應(yīng)為舉報者保密，并按照規(guī)定給予獎勵。
Article 109 Any entity or individual shall have the right to report a failure to comply with the Tax Law and the violators thereof. The tax authorities shall maintain confidentiality for informants and award them in accordance with the relevant provisions herein.

第九章附 則
Chapter IX Supplementary Provisions

第一百一十條 稅法公布前已經(jīng)辦理工商登記的外商投資企業(yè)，在按照稅法規(guī)定的稅率繳納所得稅時，其稅收負(fù)擔(dān)高于稅法施行前的，可以在批準(zhǔn)的經(jīng)營期內(nèi)按其原適用的稅率繳納所得稅；
Article 110 Enterprises with foreign investment which completed business registration prior to the promulgation of the Tax Law may, in respect of the payment of income tax in accordance with the provisions of the Tax Law and where the liability for tax is higher than that prior to the entry into force of the Tax Law, use the original applicable tax rate during the approved period of operations.

未約定經(jīng)營期的，可以在稅法施行之日起五年內(nèi)，按照其原適用的稅率繳納所得稅。
Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the Tax Law.

但在上述期間，發(fā)生年度的稅收負(fù)擔(dān)高于稅法規(guī)定的，應(yīng)當(dāng)自該納稅年度起改按稅法規(guī)定的稅率繳納所得稅。
However, in respect of the above-mentioned period, if during a tax year the tax liability is higher than that stipulated in the Tax Law, income tax shall be paid commencing with that tax year according to the tax rate stipulated in the Tax Law.

第一百一十一條 稅法公布前已經(jīng)辦理工商登記的外商投資企業(yè)，凡是依照稅法施行前的法律、行政法規(guī)享有免征、減征企業(yè)所得稅優(yōu)惠待遇的，可以繼續(xù)執(zhí)行，直至免征、減征期滿為止。
Article 111 Preferential treatment in terms of exemptions from and reductions of enterprise income tax enjoyed pursuant to the laws and administrative rules and regulations prior to the entry into force of the Tax Law by enterprises with foreign investment which completed business registration prior to the promulgation of the Tax Law may continue to remain in effect until the termination of the period of exemptions and reductions.

稅法公布前已經(jīng)辦理工商登記的外商投資企業(yè)，尚未獲利或者獲利未滿五年的，可以依照稅法第八條第一款的規(guī)定，給予相應(yīng)期限的免征、減征企業(yè)所得稅待遇。
Enterprises with foreign investment which completed business registration prior to the promulgation of the Tax Law but which have not earned profits or have earned profits for less than five years may, in accordance with the provisions of Article 8, paragraph 1 of the Tax Law, be granted a corresponding period of treatment in respect of exemptions from or reductions of enterprise income tax.

第一百一十二條 稅法公布后、施行前辦理工商登記的外商投資企業(yè)，可以參照本細(xì)則第一百一十條、第一百一十一條的規(guī)定執(zhí)行。
Article 112 Enterprises with foreign investment which completed business registration after the promulgation of the Tax Law but prior to the entry into force of the Tax Law may refer to the provisions of Article 110 and Article 111 of these Rules for implementation herein.

第一百一十三條 本細(xì)則由財政部、國家稅務(wù)局負(fù)責(zé)解釋。
Article 113 The Ministry of Finance and the State Tax Bureau shall be responsible for the interpretation of these Rules.

第一百一十四條 本細(xì)則自《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》施行之日起施行。
Article 114 These Rules shall come into force on the effective date of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises.

《中華人民共和國中外合資經(jīng)營企業(yè)所得稅法施行細(xì)則》和《中華人民共和國外國企業(yè)所得稅法施行細(xì)則》同時康止。
The Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Equity Joint Ventures and the Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China for Foreign Enterprises shall be abrogated at the same time.