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中英文對(duì)照:中華人民共和國企業(yè)所得稅法
作者:趙麗娜律師發(fā)布   出處:法律顧問網(wǎng)·涉外coinwram.com     時(shí)間:2011/3/31 13:50:00

Enterprise Income Tax Law of the People's Republic of China

中華人民共和國企業(yè)所得稅法

Promulgating Institution: National People's Congress
Document Number: Order No. 63 of the President of the People's Republic of China
Promulgating Date: 03/16/2007
Effective Date: 01/01/2008
Validity Status: Valid
頒布機(jī)關(guān): 全國人民代表大會(huì)
文     號(hào): 中華人民共和國主席令第六十三號(hào)
頒布時(shí)間: 03/16/2007
實(shí)施時(shí)間: 01/01/2008
效力狀態(tài): 有效

Text

正文

Order No. 63 of the President of the People's Republic of China
The Enterprise Income Tax Law of the People's Republic of China adopted at the fifth Session of the tenth National People's Congress of the People's Republic of China on March 16, 2007, is hereby promulgated and shall become effective from January 1, 2008.
Hu Jintao  President of the People's Republic of China
March 16, 2007
中華人民共和國主席令
第六十三號(hào)
《中華人民共和國企業(yè)所得稅法》已由中華人民共和國第十屆全國人民代表大會(huì)第五次會(huì)議于2007年3月16日通過,現(xiàn)予公布,自2008年1月1日起施行。
中華人民共和國主席 胡錦濤
2007年3月16日
Enterprise Income Tax Law of the People's Republic of China
(Adopted at the Fifth Session of the Tenth National People's Congress of the People's Republic of China on 16 March 2007)
中華人民共和國企業(yè)所得稅法
(2007年3月16日第十屆全國人民代表大會(huì)第五次會(huì)議通過)
Contents
Chapter I General Provisions
Chapter II Taxable Amount of Income
Chapter III Amount of Payable Taxes
Chapter IV Preferential Tax Treatment
Chapter V Withholding by Sources
Chapter VI Special Adjustments to Tax Payments
Chapter VII Administration of Tax Collection
Chapter VIII Supplementary Provisions
    目錄
    第一章  總則
    第二章  應(yīng)納稅所得額
    第三章  應(yīng)納稅額
    第四章  稅收優(yōu)惠
    第五章  源泉扣繳
    第六章  特別納稅調(diào)整
    第七章  征收管理
    第八章  附則
Chapter 1: General Provisions
第一章  總則
Article 1    Within the territory of the People's Republic of China, enterprises and other organizations that have income (hereinafter, "enterprises") shall be payers of enterprise income tax and shall pay their enterprise income taxes in accordance with this Law.
This Law does not apply to sole proprietorship enterprises and partnership enterprises.
     第一條  在中華人民共和國境內(nèi),企業(yè)和其他取得收入的組織(以下統(tǒng)稱企業(yè))為企業(yè)所得稅的納稅人,依照本法的規(guī)定繳納企業(yè)所得稅。
    個(gè)人獨(dú)資企業(yè)、合伙企業(yè)不適用本法。
Article 2    Enterprises are classified into resident and non-resident enterprises.
For the purposes of this Law, a resident enterprise shall mean an enterprise that is established within the territory of China, or which is established under the law of a foreign country (region) but whose actual office of management is located inside China.
For the purposes of this Law, a non-resident enterprise shall mean an enterprise established under the law of a foreign country (region), whose actual institution of management is not located inside China but which has offices or establishments inside China; or which does not have any offices or establishments located inside China but has incomes sourced in China.
     第二條  企業(yè)分為居民企業(yè)和非居民企業(yè)。
    本法所稱居民企業(yè),是指依法在中國境內(nèi)成立,或者依照外國(地區(qū))法律成立但實(shí)際管理機(jī)構(gòu)在中國境內(nèi)的企業(yè)。
    本法所稱非居民企業(yè),是指依照外國(地區(qū))法律成立且實(shí)際管理機(jī)構(gòu)不在中國境內(nèi),但在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的,或者在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所,但有來源于中國境內(nèi)所得的企業(yè)。
Article 3    A resident enterprise shall pay enterprise income tax on its incomes derived both within and outside China.
For a non-resident enterprise having offices or establishments located inside China, it shall pay enterprise income tax on its incomes derived from China as well as on incomes that it earns outside China but which have actual connection with the said offices or establishments.
For a non-resident enterprise having no office or establishment located inside China, or for a non-resident enterprise whose incomes have no actual connection to its institution or establishment inside China, it shall pay enterprise income tax on the incomes derived from China.
     第三條  居民企業(yè)應(yīng)當(dāng)就其來源于中國境內(nèi)、境外的所得繳納企業(yè)所得稅。
    非居民企業(yè)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的,應(yīng)當(dāng)就其所設(shè)機(jī)構(gòu)、場所取得的來源于中國境內(nèi)的所得,以及發(fā)生在中國境外但與其所設(shè)機(jī)構(gòu)、場所有實(shí)際聯(lián)系的所得,繳納企業(yè)所得稅。
    非居民企業(yè)在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所的,或者雖設(shè)立機(jī)構(gòu)、場所但取得的所得與其所設(shè)機(jī)構(gòu)、場所沒有實(shí)際聯(lián)系的,應(yīng)當(dāng)就其來源于中國境內(nèi)的所得繳納企業(yè)所得稅。
Article 4    The enterprise income tax rate shall be 25%.
The tax rate that applies to a non-resident enterprise's incomes as mentioned in Paragraph 3 of Article 3 of this Law shall be 20%.
     第四條  企業(yè)所得稅的稅率為25%。
    非居民企業(yè)取得本法第三條第三款規(guī)定的所得,適用稅率為20%。
Chapter 2: Taxable Amount of Income
第二章  應(yīng)納稅所得額
Article 5    The balance, after deducting the tax-free incomes, tax-exempt incomes, all deduction items as well as the permitted remedies for losses of the previous year(s) from an enterprise's total amount of incomes of each tax year, shall be the taxable amount of incomes.
     第五條  企業(yè)每一納稅年度的收入總額,減除不征稅收入、免稅收入、各項(xiàng)扣除以及允許彌補(bǔ)的以前年度虧損后的余額,為應(yīng)納稅所得額。
Article 6    An enterprise's monetary and non-monetary incomes from various sources shall be the total amount of incomes, including:
(1) Income from the sale of goods;
(2) Income from the provision of labor services;
(3) Income from the transfer of property;
(4) Dividend, bonus and other equity investment proceeds;
(5) Income from interests;
(6 ) Income from rentals;
(7) Income from royalties;
(8) Income from accepted donations; and
(9) Other incomes.
     第六條  企業(yè)以貨幣形式和非貨幣形式從各種來源取得的收入,為收入總額。包括:
    (一)銷售貨物收入;
    (二)提供勞務(wù)收入;
    (三)轉(zhuǎn)讓財(cái)產(chǎn)收入;
    (四)股息、紅利等權(quán)益性投資收益;
    (五)利息收入;
    (六)租金收入;
    (七)特許權(quán)使用費(fèi)收入;
    (八)接受捐贈(zèng)收入;
    (九)其他收入。
Article 7    The following incomes included in the total amount of income shall be tax-free incomes:
(1) The appropriations from the treasury;
(2) The administrative fees and the governmental funds that are charged in accordance with the law and fall under the treasury administration; and
(3) Other tax-free incomes as prescribed by the State Council.
     第七條  收入總額中的下列收入為不征稅收入:
    (一)財(cái)政撥款;
    (二)依法收取并納入財(cái)政管理的行政事業(yè)性收費(fèi)、政府性基金;
    (三)國務(wù)院規(guī)定的其他不征稅收入。
Article 8    The reasonable expenditures that are actually incurred and which have actual connection with the business operations of an enterprise, including the costs, expenses, taxes, losses, etc., may be deducted in the calculation of the taxable amount of incomes.
     第八條  企業(yè)實(shí)際發(fā)生的與取得收入有關(guān)的、合理的支出,包括成本、費(fèi)用、稅金、損失和其他支出,準(zhǔn)予在計(jì)算應(yīng)納稅所得額時(shí)扣除。
Article 9    With regard to an enterprise's expenditures for public welfare donations, the portion that accounts for 12% of the total annual profits, or less, is allowed to be deducted.
     第九條  企業(yè)發(fā)生的公益性捐贈(zèng)支出,在年度利潤總額12%以內(nèi)的部分,準(zhǔn)予在計(jì)算應(yīng)納稅所得額時(shí)扣除。
Article 10    None of the following expenditures may be deducted in the calculation of the taxable amount of incomes:
(1) Dividend, bonus and other equity investment proceeds paid to the investors;
(2) Payment for enterprise income tax;
(3) Late fee for taxes;
(4) Penalty, fines, and losses of properties confiscated;
(5) Expenditures for donations other than those provided for in Article 9;
(6) Sponsorship expenditures;
(7) Unverified reserve expenditures;
(8) Other expenditures that are not related to the obtainment of revenues;
     第十條  在計(jì)算應(yīng)納稅所得額時(shí),下列支出不得扣除:
    (一)向投資者支付的股息、紅利等權(quán)益性投資收益款項(xiàng);
    (二)企業(yè)所得稅稅款;
    (三)稅收滯納金;
    (四)罰金、罰款和被沒收財(cái)物的損失;
    (五)本法第九條規(guī)定以外的捐贈(zèng)支出;
    (六)贊助支出;
    (七)未經(jīng)核定的準(zhǔn)備金支出;
    (八)與取得收入無關(guān)的其他支出。
Article 11    When calculating the taxable amount of incomes, an enterprise shall be allowed to deduct the depreciation of fixed assets calculated according to the relevant provisions.
No depreciation may be calculated for any of the following fixed assets:
(1) Fixed assets that have not yet been put into use, excluding houses and buildings;
(2) Fixed assets rented in by way of operating lease;
(3) Fixed assets rented out by way of finance leasing;
(4) Fixed assets for which depreciation has been allocated in full amount but which remain in use;
(5) Fixed assets not related to the business operations;
(6) Land that is separately evaluated as an item of fixed asset in the account; and
(7) Other fixed assets for which no depreciation may be calculated.
     第十一條  在計(jì)算應(yīng)納稅所得額時(shí),企業(yè)按照規(guī)定計(jì)算的固定資產(chǎn)折舊,準(zhǔn)予扣除。
    下列固定資產(chǎn)不得計(jì)算折舊扣除:
    (一)房屋、建筑物以外未投入使用的固定資產(chǎn);
    (二)以經(jīng)營租賃方式租入的固定資產(chǎn);
    (三)以融資租賃方式租出的固定資產(chǎn);
    (四)已足額提取折舊仍繼續(xù)使用的固定資產(chǎn);
    (五)與經(jīng)營活動(dòng)無關(guān)的固定資產(chǎn);
    (六)單獨(dú)估價(jià)作為固定資產(chǎn)入賬的土地;
    (七)其他不得計(jì)算折舊扣除的固定資產(chǎn)。
Article 12    When calculating the taxable amount of incomes, an enterprise shall be allowed to deduct the amortized expenses of intangible assets calculated according to the relevant provisions.
No amortized expense may be calculated for the following intangible assets:
(1) Intangible assets, for which the expenses incurred for the development thereof on its own have been deducted in the calculation of the taxable amount of incomes;
(2) Business reputation created by the enterprise itself;
(3) Intangible assets not related to the business operations; and
(4) Other intangible assets for which no amortized expense may be calculated.
     第十二條  在計(jì)算應(yīng)納稅所得額時(shí),企業(yè)按照規(guī)定計(jì)算的無形資產(chǎn)攤銷費(fèi)用,準(zhǔn)予扣除。
    下列無形資產(chǎn)不得計(jì)算攤銷費(fèi)用扣除:
    (一)自行開發(fā)的支出已在計(jì)算應(yīng)納稅所得額時(shí)扣除的無形資產(chǎn);
    (二)自創(chuàng)商譽(yù);
    (三)與經(jīng)營活動(dòng)無關(guān)的無形資產(chǎn);
    (四)其他不得計(jì)算攤銷費(fèi)用扣除的無形資產(chǎn)。
Article 13    The following expenses incurred by an enterprise shall, in the calculation of the taxable amount of incomes, be treated as long-term deferred expenses. Those amortized according to the relevant provisions shall be allowed to be deducted:
(1) The expenses for rebuilding a fixed asset, for which the depreciation has been allocated in full amount;
(2) The expenses for the rebuilding of a rented fixed asset;
(3) The expenses for major repair of a fixed asset; and
(4) Other expenses that shall be treated as long-term deferred expenses.
     第十三條  在計(jì)算應(yīng)納稅所得額時(shí),企業(yè)發(fā)生的下列支出作為長期待攤費(fèi)用,按照規(guī)定攤銷的,準(zhǔn)予扣除:
    (一)已足額提取折舊的固定資產(chǎn)的改建支出;
    (二)租入固定資產(chǎn)的改建支出;
    (三)固定資產(chǎn)的大修理支出;
    (四)其他應(yīng)當(dāng)作為長期待攤費(fèi)用的支出。
Article 14    During the period of investment to others, an enterprise shall not deduct the costs of the investment assets when calculating the taxable amount of incomes.
     第十四條  企業(yè)對(duì)外投資期間,投資資產(chǎn)的成本在計(jì)算應(yīng)納稅所得額時(shí)不得扣除。
Article 15    Where an enterprise uses or sells its inventories, it shall be allowed to deduct the costs of the inventories calculated according to the relevant provisions when calculating the taxable amount of incomes.
     第十五條  企業(yè)使用或者銷售存貨,按照規(guī)定計(jì)算的存貨成本,準(zhǔn)予在計(jì)算應(yīng)納稅所得額時(shí)扣除。
Article 16    Where an enterprise transfers an asset, it shall be allowed to deduct the net value of the asset when calculating the taxable amount of incomes.
     第十六條  企業(yè)轉(zhuǎn)讓資產(chǎn),該項(xiàng)資產(chǎn)的凈值,準(zhǔn)予在計(jì)算應(yīng)納稅所得額時(shí)扣除。
Article 17    When an enterprise calculates its enterprise income taxes on a consolidated basis, it shall not offset the losses of its overseas business institutions against the profits of its domestic business institutions.
     第十七條  企業(yè)在匯總計(jì)算繳納企業(yè)所得稅時(shí),其境外營業(yè)機(jī)構(gòu)的虧損不得抵減境內(nèi)營業(yè)機(jī)構(gòu)的盈利。
Article 18    The losses incurred by an enterprise during a tax year may be carried forward and subtracted from the incomes during subsequent years for a maximum carry-forward period of five years.
     第十八條  企業(yè)納稅年度發(fā)生的虧損,準(zhǔn)予向以后年度結(jié)轉(zhuǎn),用以后年度的所得彌補(bǔ),但結(jié)轉(zhuǎn)年限最長不得超過五年。
Article 19    Where a non-resident enterprise obtains incomes as described in Paragraph 3 of Article 3 of this Law, it shall calculate the taxable amount of income through the following approaches:
(1) The taxable amount of incomes from dividends, bonuses and other equity investment proceeds, interests, rentals and royalties shall be based on the total amount of incomes;
(2) The taxable amount of incomes from the transfer of property shall be the balance of the total amount of incomes deducted by the net value of the property; and
(3) The taxable amount of any other income shall be calculated by reference to the approaches as mentioned in the preceding two items.
     第十九條  非居民企業(yè)取得本法第三條第三款規(guī)定的所得,按照下列方法計(jì)算其應(yīng)納稅所得額:
    (一)股息、紅利等權(quán)益性投資收益和利息、租金、特許權(quán)使用費(fèi)所得,以收入全額為應(yīng)納稅所得額;
    (二)轉(zhuǎn)讓財(cái)產(chǎn)所得,以收入全額減除財(cái)產(chǎn)凈值后的余額為應(yīng)納稅所得額;
    (三)其他所得,參照前兩項(xiàng)規(guī)定的方法計(jì)算應(yīng)納稅所得額。
Article 20    The specific measures for the scope and criteria of revenues and deductions, as well as the tax treatment of assets as provided for in this Chapter, shall be formulated by the treasury and tax administrative departments of the State Council.
     第二十條  本章規(guī)定的收入、扣除的具體范圍、標(biāo)準(zhǔn)和資產(chǎn)的稅務(wù)處理的具體辦法,由國務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定。
Article 21    When calculating the taxable amount of incomes, if the enterprise's financial or accounting treatment method does not conform to any tax law or administrative regulation, the taxable amount shall be calculated in accordance with the tax law or administrative regulation.
     第二十一條  在計(jì)算應(yīng)納稅所得額時(shí),企業(yè)財(cái)務(wù)、會(huì)計(jì)處理辦法與稅收法律、行政法規(guī)的規(guī)定不一致的,應(yīng)當(dāng)依照稅收法律、行政法規(guī)的規(guī)定計(jì)算。
Chapter 3: Amount of Payable Taxes
第三章  應(yīng)納稅額
Article 22    The amount of payable taxes shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deductible and exemptible as provided for in this Law.
     第二十二條  企業(yè)的應(yīng)納稅所得額乘以適用稅率,減除依照本法關(guān)于稅收優(yōu)惠的規(guī)定減免和抵免的稅額后的余額,為應(yīng)納稅額。
Article 23    With respect to the amount of the income tax on the following incomes, which has been paid by an enterprise overseas, the said amount may be deducted or exempted from the enterprise's payable tax in the then-current period. The limit for such deduction or exemption shall be the payable amount of taxes on such incomes calculated according to the provisions of this Law. The portion exceeding the limit for deduction and exemption may, within the subsequent period of five years, be offset against the balance between the limit for deduction and exemption of each year and the deductible and exemptible amount of the then-current year:
(1) A resident enterprise's taxable incomes derived outside China; and
(2) Taxable incomes earned outside China by a non-resident enterprise having offices or establishments in China, but which have actual connection with the said offices or establishments.
     第二十三條  企業(yè)取得的下列所得已在境外繳納的所得稅稅額,可以從其當(dāng)期應(yīng)納稅額中抵免,抵免限額為該項(xiàng)所得依照本法規(guī)定計(jì)算的應(yīng)納稅額;超過抵免限額的部分,可以在以后五個(gè)年度內(nèi),用每年度抵免限額抵免當(dāng)年應(yīng)抵稅額后的余額進(jìn)行抵補(bǔ):
    (一)居民企業(yè)來源于中國境外的應(yīng)稅所得;
    (二)非居民企業(yè)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所,取得發(fā)生在中國境外但與該機(jī)構(gòu)、場所有實(shí)際聯(lián)系的應(yīng)稅所得。
Article 24    For the dividends, bonuses and other equity investment proceeds derived outside China, which a resident enterprise obtains from its directly or indirectly controlled foreign enterprise, the income tax paid by the foreign enterprise outside China for the said incomes may be treated as the allowable overseas income tax credit of the resident enterprise and may be deducted or exempted within the limit of tax credit as specified in Article 23 of this Law.
     第二十四條  居民企業(yè)從其直接或者間接控制的外國企業(yè)分得的來源于中國境外的股息、紅利等權(quán)益性投資收益,外國企業(yè)在境外實(shí)際繳納的所得稅稅額中屬于該項(xiàng)所得負(fù)擔(dān)的部分,可以作為該居民企業(yè)的可抵免境外所得稅稅額,在本法第二十三條規(guī)定的抵免限額內(nèi)抵免。
Chapter 4: Preferential Tax Treatments
第四章  稅收優(yōu)惠
Article 25    Preferential enterprise income tax is granted to important industries and projects the development of which is supported and encouraged by the State.
     第二十五條  國家對(duì)重點(diǎn)扶持和鼓勵(lì)發(fā)展的產(chǎn)業(yè)和項(xiàng)目,給予企業(yè)所得稅優(yōu)惠。
Article 26    The following incomes of an enterprise shall be tax-free incomes:
(1) The income from treasury bonds;
(2) Dividends, bonuses and other equity investment proceeds distributed between qualified resident enterprises;
(3) Dividends, bonuses and other equity investment proceeds that a non-resident enterprise with institutions or establishments in China obtains from a resident enterprise and which have actual connection with such institutions or establishments; and
(4) Incomes of qualified non-profit organizations.
     第二十六條  企業(yè)的下列收入為免稅收入:
    (一)國債利息收入;
    (二)符合條件的居民企業(yè)之間的股息、紅利等權(quán)益性投資收益;
    (三)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的非居民企業(yè)從居民企業(yè)取得與該機(jī)構(gòu)、場所有實(shí)際聯(lián)系的股息、紅利等權(quán)益性投資收益;
    (四)符合條件的非營利組織的收入。
Article 27    The enterprise income tax on the following incomes may be exempted or reduced:
(1) The incomes accrued from projects of agriculture, forestry, animal husbandry and fishery;
(2) The incomes accrued from business operations of important public infrastructure investment projects supported by the State;
(3) The income accrued from projects of environmental protection, energy and water saving, which meet the relevant requirements;
(4) The incomes accrued from the transfer of technologies, which meets the relevant requirements; and
(5) The incomes as specified in Paragraph 3 of Article 3 of this Law.
     第二十七條  企業(yè)的下列所得,可以免征、減征企業(yè)所得稅:
    (一)從事農(nóng)、林、牧、漁業(yè)項(xiàng)目的所得;
    (二)從事國家重點(diǎn)扶持的公共基礎(chǔ)設(shè)施項(xiàng)目投資經(jīng)營的所得;
    (三)從事符合條件的環(huán)境保護(hù)、節(jié)能節(jié)水項(xiàng)目的所得;
    (四)符合條件的技術(shù)轉(zhuǎn)讓所得;
    (五)本法第三條第三款規(guī)定的所得。
Article 28    The enterprise income tax on a small meager-profit enterprise which meets the prescribed conditions shall be levied at a reduced tax rate of 20%.
The enterprise income tax on important high and new-tech enterprises which require support by the State shall be levied at a reduced tax rate of 15%.
     第二十八條  符合條件的小型微利企業(yè),減按20%的稅率征收企業(yè)所得稅。
    國家需要重點(diǎn)扶持的高新技術(shù)企業(yè),減按15%的稅率征收企業(yè)所得稅。
Article 29    The autonomous organ of an autonomous region of ethnic minorities may decide upon the reduction or exemption of the local portion of the enterprise income tax to be paid by enterprises within the said autonomous region. The decisions of deduction or exemption made by an autonomous prefecture or county shall be submitted to the people's government of the province, autonomous region, or municipality directly under the Central Government for approval.
     第二十九條  民族自治地方的自治機(jī)關(guān)對(duì)本民族自治地方的企業(yè)應(yīng)繳納的企業(yè)所得稅中屬于地方分享的部分,可以決定減征或者免征。自治州、自治縣決定減征或者免征的,須報(bào)省、自治區(qū)、直轄市人民政府批準(zhǔn)。
Article 30    The following expenses of an enterprise may be additionally calculated and deducted:
(1) The expenses for the research and development of new technologies, new products and new techniques; and
(2) The wages paid to disabled employees or other employees whose employment the State encourages.
     第三十條  企業(yè)的下列支出,可以在計(jì)算應(yīng)納稅所得額時(shí)加計(jì)扣除:
    (一)開發(fā)新技術(shù)、新產(chǎn)品、新工藝發(fā)生的研究開發(fā)費(fèi)用;
    (二)安置殘疾人員及國家鼓勵(lì)安置的其他就業(yè)人員所支付的工資。
Article 31    With regard to a venture capital enterprise engaged in important venture capital investments requiring support and encouragement by the State, taxable amount of incomes may be deducted according to  a certain proportion of the amount of investment.
     第三十一條  創(chuàng)業(yè)投資企業(yè)從事國家需要重點(diǎn)扶持和鼓勵(lì)的創(chuàng)業(yè)投資,可以按投資額的一定比例抵扣應(yīng)納稅所得額。
Article 32    Where it is imperative to accelerate the depreciation of any fixed asset of an enterprise due to technological progress or due to any other cause, the term of depreciation may be shortened or an approach to accelerate the depreciation may be adopted.
     第三十二條  企業(yè)的固定資產(chǎn)由于技術(shù)進(jìn)步等原因,確需加速折舊的,可以縮短折舊年限或者采取加速折舊的方法。
Article 33    The incomes generated by an enterprise from producing products conforming to the industrial policies of the State, by way of comprehensive utilization of resources, may be downsized in the calculation of the amount of taxable incomes.
     第三十三條  企業(yè)綜合利用資源,生產(chǎn)符合國家產(chǎn)業(yè)政策規(guī)定的產(chǎn)品所取得的收入,可以在計(jì)算應(yīng)納稅所得額時(shí)減計(jì)收入。
Article 34    The amount of an enterprise's investment in the purchase of special equipment for environmental protection, energy and water saving, work safety, etc., may be deducted from the tax amount at a certain rate.
     第三十四條  企業(yè)購置用于環(huán)境保護(hù)、節(jié)能節(jié)水、安全生產(chǎn)等專用設(shè)備的投資額,可以按一定比例實(shí)行稅額抵免。
Article 35    The specific measures for the preferential tax treatments as mentioned in this Law shall be formulated by the State Council.
     第三十五條  本法規(guī)定的稅收優(yōu)惠的具體辦法,由國務(wù)院規(guī)定。
Article 36    Where the national economic and social development so require, or where the business operations of enterprises have been seriously affected by emergencies and other factors, the State Council may formulate special preferential policies concerning the enterprise income tax and submit them to the Standing Committee of the National People's Congress for record filing.
     第三十六條  根據(jù)國民經(jīng)濟(jì)和社會(huì)發(fā)展的需要,或者由于突發(fā)事件等原因?qū)ζ髽I(yè)經(jīng)營活動(dòng)產(chǎn)生重大影響的,國務(wù)院可以制定企業(yè)所得稅專項(xiàng)優(yōu)惠政策,報(bào)全國人民代表大會(huì)常務(wù)委員會(huì)備案。
Chapter 5: Withholding at Sources
第五章  源泉扣繳
Article 37    The payable income taxes on the incomes as specified in Paragraph 3of Article 3 of this Law which a non-resident enterprise earns shall be withheld at sources, with the payer acting as the obligatory withholder. The tax amount shall be withheld by the obligatory withholder from each payment or payment due.
     第三十七條  對(duì)非居民企業(yè)取得本法第三條第三款規(guī)定的所得應(yīng)繳納的所得稅,實(shí)行源泉扣繳,以支付人為扣繳義務(wù)人。稅款由扣繳義務(wù)人在每次支付或者到期應(yīng)支付時(shí),從支付或者到期應(yīng)支付的款項(xiàng)中扣繳。
Article 38    For the payable income taxes on the incomes which a non-resident enterprise obtains from undertaking an engineering project or providing labor services inside China, the taxation authority may designate as the obligatory withholder, the payer of the project price or remuneration.
     第三十八條  對(duì)非居民企業(yè)在中國境內(nèi)取得工程作業(yè)和勞務(wù)所得應(yīng)繳納的所得稅,稅務(wù)機(jī)關(guān)可以指定工程價(jià)款或者勞務(wù)費(fèi)的支付人為扣繳義務(wù)人。
Article 39    For the income tax that shall be withheld according to Articles 37 and 38 of this Law but which the obligatory withholder has failed to withhold or in respect of which the withholder is unable to perform the withholding obligation, the taxpayer shall pay them at the place where the income has accrued. If the taxpayer fails to do so, the taxation authority may recover the payable tax of the enterprise from its other income items inside China which shall be borne by the payer.
     第三十九條  依照本法第三十七條、第三十八條規(guī)定應(yīng)當(dāng)扣繳的所得稅,扣繳義務(wù)人未依法扣繳或者無法履行扣繳義務(wù)的,由納稅人在所得發(fā)生地繳納。納稅人未依法繳納的,稅務(wù)機(jī)關(guān)可以從該納稅人在中國境內(nèi)其他收入項(xiàng)目的支付人應(yīng)付的款項(xiàng)中,追繳該納稅人的應(yīng)納稅款。
Article 40    An obligatory withholder shall turn over the tax payments, withheld periodically, to the State treasury within seven days from the date of withholding and submit to the local taxation organ a form of report on the withheld enterprise income taxes.
     第四十條  扣繳義務(wù)人每次代扣的稅款,應(yīng)當(dāng)自代扣之日起七日內(nèi)繳入國庫,并向所在地的稅務(wù)機(jī)關(guān)報(bào)送扣繳企業(yè)所得稅報(bào)告表。
Chapter 6: Special Adjustments to Tax Payments
第六章  特別納稅調(diào)整
Article 41    With regard to transactions between an enterprise and its affiliated parties, if the taxable revenue or income of the enterprise or its affiliated parties decreases due to nonconformity with the arms length principle, the taxation authority may make an adjustment through a reasonable method.
The costs of an enterprise and its affiliated parties for joint development or accepting the assignment of intangible assets, or jointly providing or accepting labor services shall, according to the arms length principle, be apportioned in the calculation of the taxable amount of incomes.
     第四十一條  企業(yè)與其關(guān)聯(lián)方之間的業(yè)務(wù)往來,不符合獨(dú)立交易原則而減少企業(yè)或者其關(guān)聯(lián)方應(yīng)納稅收入或者所得額的,稅務(wù)機(jī)關(guān)有權(quán)按照合理方法調(diào)整。
    企業(yè)與其關(guān)聯(lián)方共同開發(fā)、受讓無形資產(chǎn),或者共同提供、接受勞務(wù)發(fā)生的成本,在計(jì)算應(yīng)納稅所得額時(shí)應(yīng)當(dāng)按照獨(dú)立交易原則進(jìn)行分?jǐn)偂?
Article 42    An enterprise may file with the taxation authority, the pricing principles and computation approaches, for its transactions  with its affiliated parties. The taxation authority and the enterprise shall enter into a pricing pre-arrangement upon negotiations and confirmation.
     第四十二條  企業(yè)可以向稅務(wù)機(jī)關(guān)提出與其關(guān)聯(lián)方之間業(yè)務(wù)往來的定價(jià)原則和計(jì)算方法,稅務(wù)機(jī)關(guān)與企業(yè)協(xié)商、確認(rèn)后,達(dá)成預(yù)約定價(jià)安排。
Article 43    When an enterprise submits to the taxation authority its annual enterprise income tax returns, it shall attach an annual report on its affiliated transactions with its affiliated parties.
When the taxation authority conducts investigation into the affiliated transactions, the enterprise and its affiliated parties, as well as other enterprises relating to the affiliated transactions under investigation, shall provide pertinent materials according to the relevant provisions.
     第四十三條  企業(yè)向稅務(wù)機(jī)關(guān)報(bào)送年度企業(yè)所得稅納稅申報(bào)表時(shí),應(yīng)當(dāng)就其與關(guān)聯(lián)方之間的業(yè)務(wù)往來,附送年度關(guān)聯(lián)業(yè)務(wù)往來報(bào)告表。
    稅務(wù)機(jī)關(guān)在進(jìn)行關(guān)聯(lián)業(yè)務(wù)調(diào)查時(shí),企業(yè)及其關(guān)聯(lián)方,以及與關(guān)聯(lián)業(yè)務(wù)調(diào)查有關(guān)的其他企業(yè),應(yīng)當(dāng)按照規(guī)定提供相關(guān)資料。
Article 44    Where any enterprise refuses to provide the materials of its transactions  with its affiliated parties, or provides any false or incomplete materials which cannot reflect the true information about the affiliated transactions, the taxation authority shall have the right to verify its taxable amount of income in accordance with the law.
     第四十四條  企業(yè)不提供與其關(guān)聯(lián)方之間業(yè)務(wù)往來資料,或者提供虛假、不完整資料,未能真實(shí)反映其關(guān)聯(lián)業(yè)務(wù)往來情況的,稅務(wù)機(jī)關(guān)有權(quán)依法核定其應(yīng)納稅所得額。
Article 45    With regard to an enterprise established by a resident enterprise or controlled by an resident enterprise or by a Chinese resident and located in a country (region) where the actual tax burden is comparatively lower than that under the tax rate as specified in Paragraph 1 of Article 4 of this Law, if the profits are not distributed or if less profits are distributed for a cause not attributable to reasonable business operations, the portion of the aforesaid profits attributable to this resident enterprise shall be included in its incomes for the current period.
     第四十五條  由居民企業(yè),或者由居民企業(yè)和中國居民控制的設(shè)立在實(shí)際稅負(fù)明顯低于本法第四條第一款規(guī)定稅率水平的國家(地區(qū))的企業(yè),并非由于合理的經(jīng)營需要而對(duì)利潤不作分配或者減少分配的,上述利潤中應(yīng)歸屬于該居民企業(yè)的部分,應(yīng)當(dāng)計(jì)入該居民企業(yè)的當(dāng)期收入。
Article 46    The interest disbursement for any credit investments and equity investments, which an enterprise accepts from its affiliated parties, in excess of the prescribed criterion, shall not be deducted in the calculation of the taxable amount of income.
     第四十六條  企業(yè)從其關(guān)聯(lián)方接受的債權(quán)性投資與權(quán)益性投資的比例超過規(guī)定標(biāo)準(zhǔn)而發(fā)生的利息支出,不得在計(jì)算應(yīng)納稅所得額時(shí)扣除。
Article 47    Where an enterprise makes any other arrangement without any reasonable business purpose, and if its taxable revenue or income decreases, the taxation authority has the power to make an adjustment through a reasonable method.
     第四十七條  企業(yè)實(shí)施其他不具有合理商業(yè)目的的安排而減少其應(yīng)納稅收入或者所得額的,稅務(wù)機(jī)關(guān)有權(quán)按照合理方法調(diào)整。
Article 48    If the taxation authority makes an adjustment to a tax payment under the provisions of this Chapter and if it is necessary to recover the tax payment in arrears, it shall do so and shall charge an additional interest under the provisions of the State Council.
     第四十八條  稅務(wù)機(jī)關(guān)依照本章規(guī)定作出納稅調(diào)整,需要補(bǔ)征稅款的,應(yīng)當(dāng)補(bǔ)征稅款,并按照國務(wù)院規(guī)定加收利息。
Chapter 7: Administration of Tax Collection
第七章  征收管理
Article 49    The administration of the collection of enterprise income taxes shall be governed by the Law of the People's Republic of China on the Administration of Tax Collection in addition to this Law.
     第四十九條  企業(yè)所得稅的征收管理除本法規(guī)定外,依照《中華人民共和國稅收征收管理法》的規(guī)定執(zhí)行。
Article 50    Unless otherwise provided for in any tax law or administrative regulation, the place of tax payment of a resident enterprise shall be the registration place of the said enterprise. But if its registration place is outside of China, the tax payment place shall be the place where its institution of actual management is located.
A resident enterprise which has established operational institutions without legal person status in China shall calculate and pay its enterprise income taxes on a consolidated basis.
     第五十條  除稅收法律、行政法規(guī)另有規(guī)定外,居民企業(yè)以企業(yè)登記注冊(cè)地為納稅地點(diǎn);但登記注冊(cè)地在境外的,以實(shí)際管理機(jī)構(gòu)所在地為納稅地點(diǎn)。
    居民企業(yè)在中國境內(nèi)設(shè)立不具有法人資格的營業(yè)機(jī)構(gòu)的,應(yīng)當(dāng)匯總計(jì)算并繳納企業(yè)所得稅。
Article 51    Where a non-resident enterprise obtains any income as specified in Paragraph 2 of Article 3 of this Law, the place of tax payment shall be the place where the institution or establishment is located. Where a non-resident enterprise has established two or more institutions or establishments within China, it may, subject to the examination and approval of the taxation authority, choose to have its main institution or establishment pay the enterprise income tax on a consolidated basis.
For a non-resident enterprise which obtains any income as specified in Paragraph 3 of Article 3 of this Law, the place where the obligatory withholder is located shall be the place for the payment of enterprise income taxes.
     第五十一條  非居民企業(yè)取得本法第三條第二款規(guī)定的所得,以機(jī)構(gòu)、場所所在地為納稅地點(diǎn)。非居民企業(yè)在中國境內(nèi)設(shè)立兩個(gè)或者兩個(gè)以上機(jī)構(gòu)、場所的,經(jīng)稅務(wù)機(jī)關(guān)審核批準(zhǔn),可以選擇由其主要機(jī)構(gòu)、場所匯總繳納企業(yè)所得稅。
    非居民企業(yè)取得本法第三條第三款規(guī)定的所得,以扣繳義務(wù)人所在地為納稅地點(diǎn)。
Article 52    Unless otherwise provided for by the State Council, different enterprises shall not pay their enterprise income taxes on a consolidated basis.
     第五十二條  除國務(wù)院另有規(guī)定外,企業(yè)之間不得合并繳納企業(yè)所得稅。
Article 53    Enterprise income taxes shall be calculated on the basis of a tax year. A tax year commences on 1 January and ends on 31 December of the solar calendar year.
Where an enterprise starts or terminates its business operations in the middle of a tax year so that its actual business operation period in this tax year is shorter than 12 months, its actual business operation period shall constitute a tax year.
At the time of lawful liquidation of an enterprise, the liquidation period shall be a tax year.
     第五十三條  企業(yè)所得稅按納稅年度計(jì)算。納稅年度自公歷1月1日起至12月31日止。
    企業(yè)在一個(gè)納稅年度中間開業(yè),或者終止經(jīng)營活動(dòng),使該納稅年度的實(shí)際經(jīng)營期不足十二個(gè)月的,應(yīng)當(dāng)以其實(shí)際經(jīng)營期為一個(gè)納稅年度。
    企業(yè)依法清算時(shí),應(yīng)當(dāng)以清算期間作為一個(gè)納稅年度。
Article 54    Enterprise income taxes shall be paid in advance on a monthly or quarterly basis.
An enterprise shall, within 15 days after the end of a month or quarter, submit to the taxation authority an enterprise income tax return for advance payment and pay the tax in advance.
An enterprise shall, within five months after the end of each year, submit to the taxation authority an annual enterprise income tax return for the settlement of tax payments and settle the payable or refundable amount of taxes.
When an enterprise submits an enterprise income tax return, it shall attach thereto the financial statements and other relevant materials according to the relevant provisions.
     第五十四條  企業(yè)所得稅分月或者分季預(yù)繳。
    企業(yè)應(yīng)當(dāng)自月份或者季度終了之日起十五日內(nèi),向稅務(wù)機(jī)關(guān)報(bào)送預(yù)繳企業(yè)所得稅納稅申報(bào)表,預(yù)繳稅款。
    企業(yè)應(yīng)當(dāng)自年度終了之日起五個(gè)月內(nèi),向稅務(wù)機(jī)關(guān)報(bào)送年度企業(yè)所得稅納稅申報(bào)表,并匯算清繳,結(jié)清應(yīng)繳應(yīng)退稅款。
    企業(yè)在報(bào)送企業(yè)所得稅納稅申報(bào)表時(shí),應(yīng)當(dāng)按照規(guī)定附送財(cái)務(wù)會(huì)計(jì)報(bào)告和其他有關(guān)資料。
Article 55    When an enterprise terminates its business operation in the middle of a year, it shall, within 60 days after the actual date of termination of its business operations, apply to the taxation authority for calculating and paying the enterprise income taxes of the then-current period.
Before an enterprise goes through the deregistration formalities, it shall make a declaration to the taxation authority on the liquidation and shall pay the enterprise income taxes.
     第五十五條  企業(yè)在年度中間終止經(jīng)營活動(dòng)的,應(yīng)當(dāng)自實(shí)際經(jīng)營終止之日起六十日內(nèi),向稅務(wù)機(jī)關(guān)辦理當(dāng)期企業(yè)所得稅匯算清繳。
    企業(yè)應(yīng)當(dāng)在辦理注銷登記前,就其清算所得向稅務(wù)機(jī)關(guān)申報(bào)并依法繳納企業(yè)所得稅。
Article 56    Enterprise income taxes to be paid under this law shall be calculated on the basis of RMB. For any income calculated on the basis of a currency other than RMB, the amount of taxes shall be calculated and paid after this income is converted into RMB.
     第五十六條  依照本法繳納的企業(yè)所得稅,以人民幣計(jì)算。所得以人民幣以外的貨幣計(jì)算的,應(yīng)當(dāng)折合成人民幣計(jì)算并繳納稅款。
Chapter 8: Supplementary Provisions
第八章  附則
Article 57    The enterprises which have already been established prior to the promulgation of this Law and enjoy low tax rates according to the provisions of the prevailing tax laws and administrative regulations at that time may, according to the provisions of the State Council, continue to enjoy the preferential treatments within five years after this Law is promulgated and gradually transfer to the tax rate as provided for in this Law. Those which enjoy the preferential treatment of tax exemption for a fixed term may, according to the provisions of the State Council, continue to enjoy such treatment after the promulgation of the present Law until the fix term expires. However, for those that do not enjoy the preferential treatment due to failure to make profits, the term of preferential treatment may be counted as of the year when this Law is promulgated.
Within the particular areas established by the law for developing foreign economic cooperation and technological exchanges and the newly established high- and new-tech enterprises that need the key support of the State within the areas where the State Council has provided for the implementation of the abovementioned special policies may continue to enjoy transitional preferential tax treatments, with the specific measures thereof to be formulated by the State Council separately.
Other enterprises falling within the encouraged category as already determined by the State Council may enjoy the preferential treatment of tax reduction or exemption according to the provisions of the State Council.
     第五十七條  本法公布前已經(jīng)批準(zhǔn)設(shè)立的企業(yè),依照當(dāng)時(shí)的稅收法律、行政法規(guī)規(guī)定,享受低稅率優(yōu)惠的,按照國務(wù)院規(guī)定,可以在本法施行后五年內(nèi),逐步過渡到本法規(guī)定的稅率;享受定期減免稅優(yōu)惠的,按照國務(wù)院規(guī)定,可以在本法施行后繼續(xù)享受到期滿為止,但因未獲利而尚未享受優(yōu)惠的,優(yōu)惠期限從本法施行年度起計(jì)算。
    法律設(shè)置的發(fā)展對(duì)外經(jīng)濟(jì)合作和技術(shù)交流的特定地區(qū)內(nèi),以及國務(wù)院已規(guī)定執(zhí)行上述地區(qū)特殊政策的地區(qū)內(nèi)新設(shè)立的國家需要重點(diǎn)扶持的高新技術(shù)企業(yè),可以享受過渡性稅收優(yōu)惠,具體辦法由國務(wù)院規(guī)定。
    國家已確定的其他鼓勵(lì)類企業(yè),可以按照國務(wù)院規(guī)定享受減免稅優(yōu)惠。
Article 58    Where any provision in a tax treaty concluded between the government of the People's Republic of China and a foreign government is different from the provisions in this Law, the provision in the said treaty shall prevail.
     第五十八條  中華人民共和國政府同外國政府訂立的有關(guān)稅收的協(xié)定與本法有不同規(guī)定的,依照協(xié)定的規(guī)定辦理。
Article 59    Implementing regulations shall be formulated by the State Council according to this Law.
     第五十九條  國務(wù)院根據(jù)本法制定實(shí)施條例。
Article 60    This law shall become effective from 1 January  2008. The Law of the People's Republic of China on the Income Tax of Foreign-Invested Enterprises and Foreign Enterprises as adopted at the 4th Session of the Standing Committee of the 7th National People's Congress on 9 April 1991 and the Interim Rules of the People's Republic of China on Enterprise Income Tax as promulgated by the State Council on 13 December 1993 shall be repealed simultaneously.
     第六十條  本法自2008年1月1日起施行。1991年4月9日第七屆全國人民代表大會(huì)第四次會(huì)議通過的《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》和1993年12月13日國務(wù)院發(fā)布的《中華人民共和國企業(yè)所得稅暫行條例》同時(shí)廢止。

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