企业所得税法实施条例英文.docx

企业所得税法实施条例英文.docx

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企业所得税法实施条例英文

TheReleaseofRegulationsontheImplementationofEnterpriseIncomeTaxLawofthePeople'sRepublicofChinabytheStateCouncil

发文日期

12-06-2007 

内容分类

TaxLaw 

发文机关

theStateCouncil 

文号

OrderoftheStateCouncil[2007]No.512 

时效性

Effective 

生效日期

2008-01-01 

有效范围

National 

TheReleaseofRegulationsontheImplementationofEnterpriseIncomeTaxLawofthePeople'sRepublicofChinabytheStateCouncil

OrderoftheStateCouncil[2007]No.512

December6,2007

RegulationsontheImplementationofEnterpriseIncomeTaxLawofthePeople'sRepublicofChina,approvedatthe197thExecutiveMeetingoftheStateCouncilonNovember28,2007,areherebypromulgatedandshallcomeintoeffectasofJanuary1,2020.

Premier:

WenJiabao

Attachment:

RegulationsontheImplementationofEnterpriseIncomeTaxLawofthePeople'sRepublicofChina

ChapterIGeneralProvisions

Article1InaccordancewiththeprovisionsoftheEnterpriseIncomeTaxLawofthePeople'sRepublicofChina（hereinaftercalledthe"EnterpriseIncomeTaxLaw"）,thisRegulationisherebyformulated.

Article2TheindividualproprietorshipenterprisesandthepartnershipenterprisesindicatedintheArticle1oftheEnterpriseIncomeTaxLawrefertotheindividualproprietorshipenterprisesandthepartnershipenterprisesestablishedinaccordancewiththeprovisionsofChineselawsandadministrativerules.

Article3TheenterprisesestablishedinaccordancewithChineselawsandadministrativeruleswithinChina'sterritory,asindicatedintheArticle2oftheEnterpriseIncomeTaxLaw,includethecompanies,theinstitutions,thesocialorganizations,andotherorganizationswithincomesources.

Theenterprisesestablishedinaccordancewiththeforeign（regional）laws,asindicatedintheArticle2oftheEnterpriseIncomeTaxLaw,refertoenterprisesandotherorganizationswithincomesourceswhichareestablishedinaccordancewiththeforeign（regional）law.

Article4Thein-factadministrativeorganizationsindicatedintheArticle2oftheEnterpriseIncomeTaxLawrefertotheorganizationsthatactuallyandcomprehensivelymanageandcontroltheproductionandoperation,staff,account,propertyandotheraspectsofenterprises.

Article5TheorganizationsandplacesindicatedintheClause3oftheArticle2oftheEnterpriseIncomeTaxLawrefertotheorganizationsandplaceswhereinthedomesticproductionandoperationactivitiesareconducted,including:

1.Managementoffice,businessoffice,representativeoffice;

2.Theplacesusedasfarm,factory,andexploitationofnaturalresources;

3.Placeswherethelaborserviceisprovided;

4.Placeswheretheengineeringworksinfieldslikeconstruction,installation,assembly,repairandexplorationareconducted;

5.Otherorganizationsandplaceswhereinotherproductionandoperationactivitiesareconducted.

Ifnon-residententerprisesauthorizebusinessagentstoengageinproductionandoperationactivitieswithinChineseterritory,includingentrustingunitsorindividualstosigncontracts,storegoodsordelivergoodsetc,suchbusinessagentsshallbedeemedastheorganizationorestablishmentsetupbythenon-residententerpriseswithinChineseterritory.

Article6TheincomesindicatedintheArticle3oftheEnterpriseIncomeTaxLawincludetheincomefromsellinggoods,theincomefromprovidinglaborservice,theincomefrompropertytransfer,theincomefromequityinvestmentsuchasthedividendsandbonus,theincomefrominterest,theincomefromrental,theincomefromroyaltyfee,theincomefromdonationandotherincomes.

Article7TheincomesfromChineseterritoryandforeignterritorywhichareindicatedinArticle3oftheEnterpriseIncomeTaxLawshallberecognizedinaccordancewiththefollowingprinciples:

1.Theincomesfromsellinggoodsshallberecognizedintermsofplaceswherethesalesactivitieshappen;

2.Theincomesfromprovidinglaborserviceshallberecognizedintermsofplaceswherethelaborservicesprovide;

3.Astotheincomesfrompropertytransfer,iftheincomefromtransferringrealproperties,itshallberecognizedintermsofwheretherealpropertyislocated;iftransferringthemovableproperties,itshallberecognizedintermsofwheretheenterprise/organization/placeconductingthetransferofthemovablepropertiesislocated;iftransferringtheequityinvestmentassets,itshallberecognizedintermsofwheretheenterpriseacceptingtheequityinvestmentislocated;

4.Fortheincomefromequityinvestmentsuchastheincomefromdividendandbonus,itshallberecognizedintermsofwheretheenterprisedistributingthedividendandbonusislocated;

5.Fortheincomefrominterest,rentalandroyaltyfee,itshallberecognizedintermsofwheretheenterprise/organization/placebearingorpayingtheinterest,rentalandroyaltyfeeislocated;

6.Forotherincomes,theyshallberecognizedintermsoftherulesofthecompetentfinanceandtaxationdepartmentsundertheStateCouncil;

Article8TheactualassociationsindicatedintheArticle3oftheEnterpriseIncomeTaxLawmeanorganizationsandplacesestablishedbynon-residententerpriseswithinChineseterritoryownequities,creditor'srightsgeneratedbythemselvesandown,manageorcontrolthepropertiesgeneratedbythemselves.

ChapterIITaxableIncomes

Section1GeneralProvisions

Article9Theamountofincometaxableofenterpriseshallbecomputedontheaccrualbasis.Fortheincomeandexpensebelongingtothecurrentperiod,regardlessofwhethertheyhavereceivedorpaid,theyshallberecognizedastheincomeandexpenseinthecurrentperiod;fortheincomeandexpensenotbelongingtothecurrentperiod,eveniftheyhavereceivedorpaidinthecurrentperiod,theyshallnotberecognizedastheincomeandexpenseinthecurrentperiod,unlessotherwiseprescribedintheseRegulationsandtherulesofthecompetentfinanceandtaxationdepartmentsundertheStateCouncil.

Article10ThelossmentionedintheArticle5oftheEnterpriseIncomeTaxLawmeansthenegativebalance（lessthanzero）oftotalincomeminustax-exemptionincomeminusvariousdeductionsineachtaxpayingyearinaccordancewiththeprovisionsoftheEnterpriseIncomeTaxLawandtheseRegulations.

Article11TheincomefromliquidatingmentionedintheArticle55oftheEnterpriseIncomeTaxLawmeansthebalanceoftherealizedvalueofenterprise'stotalassetsorthetransactionpriceminusnetassetsvalueminusliquidatingexpenseminusotherrelevanttaxes.

Forthepartoftheresidualassetstheinvestingenterprisehasacquiredfromtheliquidatedenterprise,whichisequaltothetotaloftheaccumulativeundistributedprofitandtheaccumulativesurplusfundoftheliquidatedenterprise,itshallberecognizedastheincomefromdividend.Forthebalanceoftheaforesaidresidualassetsminustheaforesaidtheincomefromdividend,whichisabove/orbelowtheinvestmentcost,theaboveorbelowpartshallberespectivelyrecognizedasincome/orlossfromtransferringinvestmentassets.

Section2Incomes

Article12ThecurrencyformsoftheenterpriseincomeindicatedintheArticle6oftheEnterpriseIncomeTaxLawshallincludethecash,thebankdeposit,thereceivable,thenotereceivable,thespeculativebondsinvestmenttheenterpriseintendstopossesstilltheygetexpired,andexemptofliabilities.

Thenon-currencyformsoftheenterpriseincomeindicatedintheArticle6oftheEnterpriseIncomeTaxLawshallincludethefixedassets,thebiologyassets,theintangibleassets,theequityinvestment,inventory,thespeculativebondinvestmenttheenterprisedoesnotintendtopossesstilltheygetexpired,andlaborserviceandotherequities.

Article13Theenterprise'sacquirednon-currencyincomeindicatedintheArticle6oftheEnterpriseIncomeTaxLawshallbecalculatedbasedonthefairvalue.Theaforesaidfairvaluemeansassets'valuedeterminedbymarketprice.

Article14TheincomesfromsellinggoodswhichisindicatedintheItem1oftheArticle6oftheEnterpriseIncomeTaxLawmeantheincomestheenterprisehasacquiredthroughsellingthecommodities,thegoods,therawmaterials,thepackaging,thelow-valueconsumables,andotherinventories.

Article15TheincomesfromprovidingthelaborserviceswhichareindicatedintheItem2oftheArticle6oftheEnterpriseIncomeTaxLawmeantheincomestheenterprisehasacquiredthroughengagingintheconstruction&installation,repair&maintenance,transportation,warehouselease,financialservice&insurance,post&telecom,consulting&brokerage,culture&sports,scientificresearch,technicalservice,education&training,restaurant&hotel,agentservices,hygiene&healthcare,communityservice,tourism,entertainment,processingandotherlaborservices.

Article16TheincomesfromthepropertytransferindicatedintheItem3oftheArticle6oftheEnterpriseIncomeTaxLawmeantheincomestheenterprisehasacquiredthroughtransferringfixedassets,biologicassets,intangibleassets,equity,andthecreditor'sright.

Article17TheincomesfromtheequityinvestmentsliketheincomefromdividendandbonusindicatedintheItem4oftheArticle6oftheEnterpriseIncomeTaxLawmeantheincomeswhichtheenterprisehasacquiredthroughequityinvestmentfromtheinvestedparty.

TherecognitionoftheincomesfromtheequityinvestmentsliketheincomefromdividendandbonusshallbebasedonthetimewhentheinvestedpartyhasmadeitsprofitdistributionplanunlessotherwisestipulatedbyfinanceandtaxdepartmentsundertheStateCouncil.

Article18TheincomesfromtheinterestsindicatedintheIte