企业所得税法英文.docx

企业所得税法英文.docx

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企业所得税法英文

TableofContent

　　ChapterOneGeneralProvisions

　　ChapterTwoTaxableIncome

　　ChapterThreePayableTax

　　ChapterFourPreferentialTaxTreatment

　　ChapterFiveTaxWithheldatSource

　　ChapterSixSpecialTaxPaymentAdjustment

　　ChapterSevenAdministrationofTaxLevyingandCollection

　　ChapterEightSupplementaryProvisions

　　ChapterOneGeneralProvisions

　　Article1TaxpayersofenterpriseincometaxshallbeenterprisesandotherorganizationsthatobtainincomewithinthePeople'sRepublicofChina（hereinafterreferredtoas"Enterprises"）andshallpayenterpriseincometaxinaccordancewiththeprovisionsofthisLaw.

　　ThisLawshallnotapplytowhollyindividually-ownedenterprisesandpartnershipenterprises.

　　Article2Enterprisesaredividedintoresidententerprisesandnon-residententerprises.

　　ForthepurposesofthisLaw,theterm"residententerprises"shallrefertoEnterprisesthataresetupinChinainaccordancewiththelaw,orthataresetupinaccordancewiththelawoftheforeigncountry（region）whoseactualadministrationinstitutionisinChina.

　　ForthepurposesofthisLaw,theterm"non-residententerprises"shallrefertoEnterprisesthataresetupinaccordancewiththelawoftheforeigncountry（region）whoseactualadministrationinstitutionisoutsideChina,buttheyhavesetupinstitutionsorestablishmentsinChinaortheyhaveincomeoriginatingfromChinawithoutsettingupinstitutionsorestablishmentsinChina.

　　Article3ResidententerprisesshallpayenterpriseincometaxoriginatingbothwithinandoutsideChina.

　　Non-residententerprisesthathavesetupinstitutionsorpremisesinChinashallpayenterpriseincometaxinrelationtotheincomeoriginatingfromChinaobtainedbytheirinstitutionsorestablishments,andtheincomeincurredoutsideChinabutthereisanactualrelationshipwiththeinstitutionsorestablishmentssetupbysuchenterprises.

　　Wherenon-residententerprisesthathavenotsetupinstitutionsorestablishmentsinChina,orwhereinstitutionsorestablishmentsaresetupbutthereisnoactualrelationshipwiththeincomeobtainedbytheinstitutionsorestablishmentssetupbysuchenterprises,theyshallpayenterpriseincometaxinrelationtotheincomeoriginatingfromChina.

　　Article4Therateofenterpriseincometaxshallbe25%.

　　Non-residententerprisesthathaveobtainedincomeinaccordancewiththeprovisionsofParagraphThreeofArticle3hereof,theapplicabletaxrateshallbe20%.

　　ChapterTwoTaxableIncome

　　Article5ThebalancederivedfromthetotalincomeineachtaxableyearofEnterprises,afterdeductionofthenon-taxableincome,taxexemptedincome,otherdeductionsandthemakingupoflossesofpreviousyearsshallbethetaxableincome.

　　Article6IncomeobtainedbyEnterprisesfromvarioussourcesinmonetaryandnon-monetarytermsshallbethetotalincome,including

　　1.incomefromsaleofgoods;

　　2.incomefromprovisionoflabourservices;

　　3.incomefromtransferofproperty;

　　4.incomefromequityinvestmentsuchasdividendandbonus;

　　5.interestincome;

　　6.rentalincome;

　　7.incomefromroyalties;

　　8.incomefromdonations;and

　　9.otherincome.

　　Article7Thefollowingincomefromthetotalincomeshallnotbetaxable

　　1.financialfunding;

　　2.administrativefeesandgovernmentfundsobtainedandincludedinfinancialmanagementinaccordancewiththelaw;and

　　3.othernon-taxableincomeprescribedbytheStateCouncil.

　　Article8ReasonableexpensesthatarerelevanttotheincomeactuallyincurredandobtainedbyEnterprises,includingcosts,fees,taxpayments,lossesandotherfeesmaybedeductedfromthetaxableincome.

　　Article9InrelationtotheexpensesfromcharitabledonationsincurredbyEnterprises,theportionwithin12%ofthetotalannualprofitmaybedeductedfromthetaxableincome.

　　Article10Thefollowingexpensesmaynotbedeductedfromthetaxableincome

　　1.incomefromequityinvestmentpaidtoinvestorssuchasdividendandbonus;

　　2.paymentofenterpriseincometax;

　　3.latepaymentfines;

　　4.penalties;finesandlossesfromconfiscatedproperty;

　　5.expensesfromdonationsotherthanthoseprescribedinArticle9hereof;

　　6.sponsorshipfees;

　　7.expensesfornon-verifiedprovisions;and

　　8.otherexpensesirrelevanttotheincomeobtained.

　　Article11WhereEnterprisescomputethetaxableincome,thedepreciationoffixedassetscalculatedinaccordancewithprovisionsmaybededucted.

　　Nodepreciationmaybedeductedforthefollowingfixedassets

　　1.fixedassetsotherthanpremisesandbuildingsthathavenotyetbeenused;

　　2.fixedassetsleasedfromotherpartiesbymeansofbusinesslease;

　　3.fixedassetsleasedtootherpartiesbymeansofleasefinancing;

　　4.fixedassetsthathavebeendepreciatedinfullbutarestillinuse;

　　5.fixedassetsthatareirrelevanttobusinessactivities;

　　6.landcreditedasfixedassetsafterindependentpricevaluation;

　　7.otherfixedassetswhosedepreciationmaynotbecalculated.

　　Article12InEnterprisescomputethetaxableincome,theamortizationofintangibleassetscalculatedinaccordancewithprovisionsmaybededucted.

　　Theamortizationofthefollowingintangibleassetsmaynotbededucted

　　1.thefeesforselfdevelopmentofintangibleassetsthathavebeendeductedfromthetaxableincome;

　　2.self-createdgoodwill;

　　3.intangibleassetsthatareirrelevanttobusinessactivities;and

　　4.otherintangibleassetswhoseamortizationfeemaynotbecalculated.

　　Article13WhereEnterprisescalculatetaxableincome,thefollowingexpensesincurredbyEnterprisesaslong-termfeestobeamortizedandthatareamortizedinaccordancewithprovisionsmaybededucted

　　1.reconstructionexpensesforfixedassetsthathavebeendepreciatedinfull;

　　2.reconstructionexpensesforfixedassetsleasedfromotherparties;

　　3.heavyrepairexpensesoffixedassets;and

　　4.otherexpensesthatshallbetreatedaslong-termamortizationfees.

　　Article14DuringtheperiodwhenEnterprisesinvestoutsidetheterritory,thecostofinvestmentinassetsmaynotbedeductedfromthetaxableincome.

　　Article15TheinventoryusedorsoldbyEnterpriseswhosecostiscalculatedinaccordancewithprovisionsmaybedeductedfromthetaxableincome.

　　Article16WhereEnterprisestransferassets,thenetvaluethereofmaybedeductedfromthetaxableincome.

　　Article17WhereEnterprisescomputetheconsolidatedenterpriseincometax,thelossesofbusinessinstitutionsoutsidetheterritorymaynotbeoffsetbytheprofitsofbusinessinstitutionsinsidetheterritory.

　　Article18WherethereisalossinataxableyearofEnterprises,itmaybebroughtforwardtothesucceedingyearsandmadeupbytheincomeofsucceedingyears,butthelimitofbringingforwardmaynotexceedfiveyears.

　　Article19Wherenon-residententerprisesobtainincomeprovidedinParagraphThreeofArticle3hereof,thetaxableincomeshallbecalculatedinaccordancewiththefollowingmethods

　　1.incomefromequityinvestmentsuchasdividendandbonusandinterestincome,rentalincomeandroyalties,thetotalincomeshallbethetaxableincome;

　　2.incomefrompropertytransfer,thebalancederivedfromthedeductionofnetassetvaluefromthetotalincomeshallbethetaxableincome;

　　3.otherincomewhosetaxableincomeshallbecalculatedwithreferencetotheprevioustwomethods.

　　Article20Theincome,specificscopeandstandardofdeductionandthespecificmethodoftaxationtreatmentofassetsprescribedinthisChaptershallbeprovidedbythedepartmentsinchargeoffinanceandtaxationundertheStateCouncil.

　　Article21Incomputingthetaxableincome,wherefinancialandaccountingtreatmentmethodsofEnterprisesareinconsistentwithtaxlawsandadministrativeregulations,suchtaxableincomeshallbecomputedinaccordancewithtaxlawsandadministrativeregulations.

　　ChapterThreePayableTax

　　Article22ThetaxableincomeofEnterprisesshallbethebalancederivedfromthetaxableincomeofEnterprisesmultipliestheapplicablerateandminusthetaxamountoftaxreductionandexemptionpursuanttothepreferentialtaxtreatmenthereof.

　　Article23TheincometaxthathasbeenpaidoutsidetheterritoryforthefollowingincomeobtainedbyEnterprisesmaybeoffsetfromthepayabletaxofthecurrentperiod.Theoffsetlimitisthepayabletaxcalculatedinaccordancewithprovisionshereofinrespectoftheincomeofsuchitem,theportioninexcessoftheoffsetlimitmaybemadeupbythebalanceoftheoffsetamountofthecurrentyearoutoftheannualoffsetlimitwithinthenextfiveyears

　　1.ThetaxableincomeoriginatingoutsideChinabyresidententerprises;

　　2.ThetaxableincomeincurredoutsideChinathatisobtainedbyinstitutionsorestablishmentsofnon-residententerprisessetupinChinawithanactualrelationshipwithsuchinstitutionorestablishment.

　　Article24WhereincomefromequityinvestmentsuchasdividendandbonusoriginatingoutsidetheterritoryofChinaissharedbyforeignenterprisesdirectlyorindirectlycontrolledbyresidententerprises,theportionundertakenbyforeignenterprisesintheactualincometaxactuallypaidoutsidetheterritorybyforeignenterprisesmaybeoffsetintheoffsetlimitprescribedinArticle23hereofastheincometaxthatmaybeoffsetoutsidetheterritorybysuchresidententerprises.

　　ChapterFourPreferentialTaxTreatment

　　Article25TheindustriesandprojectswithkeysupportandunderencourageddevelopmentbytheStatemaybegivenpreferentialenterpriseincometaxtreatment.

　　Article26ThefollowingincomeofEnterprisesshallbetax-exemptedincome

　　1.incomefrominterestsongov