企业所得税税前扣除管理办法(国税发[2000]No.84)(英文版)Word格式.docx

企业所得税税前扣除管理办法(国税发[2000]No.84)(英文版)Word格式.docx

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To：

thebureausofstatetaxationandlocaltaxbureausofeachprovince，autonomousregion，municipalityandthecitiesunderseparatestateplanning：

（Thecircularisomitted）

MeasuresforPre-taxDeductionsfromIncomeTaxforEnterprises

ChapterI 

GeneralProvisions

Article1 

TheseMeasuresareherebyformulatedinaccordancewiththeInterimRegulationsofthePeople'

sRepublicofChinaonIncomeTaxforEnterprises（the"

Regulations"

）andimplementingrulesthereof（the"

Rules"

）。

Article2 

AccordingtoArticle4oftheRegulations，thebalanceoftotalannualincometothetaxpayerineachtaxyearlessthealloweddeductionsshallbethetaxableincome.Thealloweddeductionsmeanallnecessaryandnormalcosts，expenses，taxesandlossesofthetaxpayerineachtaxyeararisinginconnectionwiththeacquisitionoftaxableincome.

Article3 

Thedeductionsdeclaredbythetaxpayershallbetrueandlegitimate.Truthfulnessmeanstheevidenceisavailablethatrelatedexpenditurehasarisen.Legitimacymeansconformitywiththestatetaxregulations.Incaseofdiscrepancybetweenotherregulationsandthetaxregulations，thelattershallprevail.

Article4 

Unlessotherwisestipulatedbythetaxlawsandregulations，theconfirmationofpre-taxdeductionsshallcomplywiththefollowingprinciples：

（1）Accrualbasisprinciple：

Thetaxpayershallconfirmthedeductionsatthetimewhentheexpenseaccruesratherthanatthetimeofpayment.

（2） 

Matchingprinciple：

Theexpensesofthetaxpayershallbedeclaredfordeductionintheperiodwhentheexpenseshallbematchedordistributed.Thedeductibleexpensesthatthetaxpayershalldeclareinacertaintaxyearshallnotbedeductedearlierorlater.

（3） 

Principleofrelevance：

Theexpensesthatthetaxpayermaydeductshallberelevanttothetaxableincomeinnatureandatroot.

（4） 

Principleofcertainty：

Nomatterwhenthedeductibleexpensesofthetaxpayerarepaid，theamountshallbecertain.

（5）Principleofreasonableness：

Thecomputinganddistributionmethodsforthedeductibleexpensesofthetaxpayershallcomplywiththegeneraloperatingrulesandaccountingpractices.

Article5Theexpenditureofthetaxpayermustbestrictlydividedintooperatingexpenditureandcapitalexpenditure.Capitalexpenditureshallnotbedirectlydeductedincurrentperiod，andinsteaditshallbedepreciated，amortizedinseveralperiodsorrecognizedinthecostsofrelatedinvestmentsinaccordancewiththeprovisionsoftaxlawsandregulations.

Article6ExceptfortheprovisionsofArticle7oftheRegulations，thefollowingexpendituresshallnotbedeductedfromthetaxableincome：

（1） 

Illegalexpendituresuchasbribe；

Fine，penaltyandoverduefinepaidforviolationoflawsandadministrativeregulations；

Provisionforimpairmentofinventories，impairmentofshort-terminvestmentandimpairmentoflong-terminvestment，riskreservefunds（includinginvestmentriskreservefund），andanyotherreservesotherthanthosesetasideinaccordancewithstatetaxlawsandregulations；

thepartinexcessofthestatutorydeductionscopeandstandard（proportionoramount）specifiedbytaxlawsandregulations.

Article7 

Theconfirmationofthecostsofsuchassetsasinventory，fixedassets，intangibleassetsandinvestmentsofthetaxpayershallcomplywiththehistoricalcostprinciple.Incaseofrestructuringofthetaxpayer，includingmerger，split-upandcapitalstructureadjustment，ifthepotentialappreciationorlossesofrelatedassetshavebeenconfirmedandrealizedintaxpayment，thecostofrelatedassetsmaybedeterminedaccordingtotheappraisedvalue.

ChapterII 

CostandExpense

Article8 

Costmeansthecostarisingfromthetaxpayer'

ssalesofcommodities（includingproducts，materials，leftovers，wasteproductsandoldandwastematerials），provisionoflaborservices，andtransferoffixedassetsandintangibleassets（includingtechnologytransfer）。

Article9 

Thetaxpayershallreasonablydividethecostarisingfromoperatingactivitiesintodirectcostandindirectcost.Directcostmeansthedirectmaterialsanddirectlaborintheoperatingcostthatmaybedirectlystatedforrelatedcostcomputingobjectiveorlabor.Indirectcostmeansthejointcostofservicesprovidedbyseveraldepartmentstothesamecostobjectiveorthejointcostofthesameinputthatmaymanufactureandprovidetwoormoreproductsorlaborservices.

Directcostmaybedirectlyincludedintheoperatingcostofrelatedcostobjectiveorlaborserviceaccordingtorelevantaccountingvouchersandrecords.Indirectcostmu