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

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

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MeasuresforPre-taxDeductionsfromIncomeTaxforEnterprises

企业所得税税前扣除管理办法（国税发[2000]No.84）（英文版） 

2009-05-05

                                                                  GuoShuiFa[2000]No.84

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；

（2） Fine，penaltyandoverduefinepaidforviolationoflawsandadministrativeregulations；（3） Provisionforimpairmentofinventories，impairmentofshort-terminvestmentandimpairmentoflong-terminvestment，riskreservefunds（includinginvestmentriskreservefund），andanyotherreservesotherthanthosesetasideinaccordancewithstatetaxlawsandregulations；（4） 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