企业所得税 英文版Word文档格式.docx
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ChapterSixSpecialTaxPaymentAdjustment
ChapterSevenAdministrationofTaxLevyingandCollection
ChapterEightSupplementaryProvisions
Article1TaxpayersofenterpriseincometaxshallbeenterprisesandotherorganizationsthatobtainincomewithinthePeople’sRepublicofChina(hereinafterreferredtoas“Enterprises”)andshallpayenterpriseincometaxinaccordancewiththeprovisionsofthisLaw.
ThisLawshallnotapplytowhollyindividually-ownedenterprisesandpartnershipenterprises.
Article2Enterprisesaredividedintoresidententerprisesandnon-residententerprises.
ForthepurposesofthisLaw,theterm“residententerprises”shallrefertoEnterprisesthataresetupinChinainaccordancewiththelaw,orthataresetupinaccordancewiththelawoftheforeigncountry(region)whoseactual administrationinstitutionisinChina.
ForthepurposesofthisLaw,theterm“non-residententerprises”shallrefertoEnterprisesthataresetupinaccordancewiththelawoftheforeigncountry(region)whoseactualadministrationinstitutionisoutsideChina,buttheyhavesetupinstitutionsorestablishmentsinChinaortheyhaveincomeoriginatingfromChinawithoutsettingupinstitutionsorestablishmentsinChina.
Article3ResidententerprisesshallpayenterpriseincometaxoriginatingbothwithinandoutsideChina.
Non-residententerprisesthathavesetupinstitutionsorpremisesinChinashallpayenterpriseincometaxinrelationtotheincomeoriginatingfromChinaobtainedbytheirinstitutionsorestablishments,andtheincomeincurredoutsideChinabutthereisanactualrelationshipwiththeinstitutionsorestablishmentssetupbysuchenterprises.
Wherenon-residententerprisesthathavenotsetupinstitutionsorestablishmentsinChina,orwhereinstitutionsorestablishmentsaresetupbutthereisnoactualrelationshipwiththeincomeobtainedbytheinstitutionsorestablishmentssetupbysuchenterprises,theyshallpayenterpriseincometaxinrelationtotheincomeoriginatingfromChina.
Article4Therateofenterpriseincometaxshallbe25%.
Non-residententerprisesthathaveobtainedincomeinaccordancewiththeprovisionsofParagraphThreeofArticle3hereof,theapplicabletaxrateshallbe20%.
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;
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;
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;
4.otherintangibleassetswhoseamortizationfeemaynotbecalculated.
Article13WhereEnterprisescalculatetaxableincome,thefollowingexpensesincurredbyEnterprisesaslong-termfeestobeamortizedandthatareamortizedinaccordancewithprovisionsmaybededucted
1.reconstructionexpensesforfixedassetsthathavebeendepreciatedinfull;
2.reconstructionexpensesforfixedassetsleasedfromotherparties;
3.heavyrepairexpensesoffixedassets;
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.
Article22ThetaxableincomeofEnterprisesshallbethebalancederivedfromthetaxableincomeofEnterprisesmultipliestheapplicablerateandminusthetaxamountoftaxreductionandexemptionpursuanttothepreferentialtaxtreatmenthereof.
Article23TheincometaxthathasbeenpaidoutsidetheterritoryforthefollowingincomeobtainedbyEnterprisesmaybeoffsetfromthepayabletaxofthecurrentperiod.Theoffsetlimitisthepayabletaxcalculatedinaccordancewithprovisionshereofinrespectoftheincomeofsuchitem,theportioninexcessoftheoffsetlimitmaybemadeupbythebalanceoftheoffsetamountofthecurrentyearoutoftheannualoffsetlimitwithinthenextfiveyears
1.ThetaxableincomeoriginatingoutsideChinabyresidententerprises;
2.ThetaxableincomeincurredoutsideChinathatisobtainedbyinstitutionsorestablishmentsofnon-residententerprisessetupinChinawithanactualrelationshipwithsuchinstitutionorestablishment.
Article24WhereincomefromequityinvestmentsuchasdividendandbonusoriginatingoutsidetheterritoryofChinaissharedbyforeignenterprisesdirectlyorindirectlycontrolledbyresidententerprises,theportionundertakenbyforeignenterprisesintheactualincometaxactuallypaidoutsidetheterritorybyforeignenterprisesmaybeoffsetintheoffsetlimitprescribedinArticle23hereofastheincometaxthatmaybeoffsetoutsidetheterritorybysuchresidententerprises.
Article25TheindustriesandprojectswithkeysupportandunderencourageddevelopmentbytheStatemaybegivenpreferentialenterpriseincometaxtreatment.
Article26The