企業(yè)所得稅英文版

1、企業(yè)所得稅英文版TheLawofthePeople'sRepublicofChinaonEnterpriseIncomeTaxTableofContentChapter 1 eGeneralProvisionsChapter 2 oTaxableIncomeChapter 3 reePayableTaxChapter 4 urPreferentialTaxTreatmentChapter 5 veTaxWithheldatSourceChapter 6 xSpecialTaxPaymentAdjustmentChapter 7 venAdministrationofTaxLevying

2、andCollectionChapter 8 ghtSupplementaryProvisionsChapterOneGeneralProvisionsArticle 1 TaxpayersofenterpriseincometaxshallbeenterprisesandotherorganizationsthatobtainincomewithinthePeople'sRepublicofChina(hereinafterreferredtoas“Enterprises")andshallpayenterpriseincometaxinaccordancewiththep

3、rovisionsofthisLaw.ThisLawshallnotapplytowhollyindividually-ownedenterprisesandpartnershipenterprises.Article 2 Enterprisesaredividedintoresidententerprisesandnon-residententerprises.ForthepurposesofthisLaw,thetermaresidententerprises"shallrefertoEnterprisesthataresetupinChinainaccordancewithth

4、elaw,orthataresetupinaccordancewiththelawoftheforeigncountry(region)whoseactualadministrationinstitutionisinChina.ForthepurposesofthisLaw,theterm“non-residententerprises"shallrefertoEnterprisesthataresetupinaccordancewiththelawoftheforeigncountry(region)whoseactualadministrationinstitutionisout

5、sideChina,buttheyhavesetupinstitutionsorestablishmentsinChinaortheyhaveincomeoriginatingfromChinawithoutsettingupinstitutionsorestablishmentsinChina.Article 3 ResidententerprisesshallpayenterpriseincometaxoriginatingbothwithinandoutsideChina.Non-residententerprisesthathavesetupinstitutionsorpremises

6、inChinashallpayenterpriseincometaxinrelationtotheincomeoriginatingfromChinaobtainedbytheirinstitutionsorestablishments,andtheincomeincurredoutsideChinabutthereisanactualrelationshipwiththeinstitutionsorestablishmentssetupbysuchenterprises.Wherenon-residententerprisesthathavenotsetupinstitutionsorest

7、ablishmentsinChina,orwhereinstitutionsorestablishmentsaresetupbutthereisnoactualrelationshipwiththeincomeobtainedbytheinstitutionsorestablishmentssetupbysuchenterprises,theyshallpayenterpriseincometaxinrelationtotheincomeoriginatingfromChina.Article 4 Therateofenterpriseincometaxshallbe25%.Non-resid

8、ententerprisesthathaveobtainedincomeinaccordancewiththeprovisionsofParagraphThreeofArticle3hereof,theapplicabletaxrateshallbe20%.ChapterTwoTaxableIncomeArticle5ThebalancederivedfromthetotalincomeineachtaxableyearofEnterprises,afterdeductionofthenon-taxableincome,taxexemptedincome,otherdeductionsandt

9、hemakingupoflossesofpreviousyearsshallbethetaxableincome.Article6IncomeobtainedbyEnterprisesfromvarioussourcesinmonetaryandnon-monetarytermsshallbethetotalincome,including1.incomefromsaleofgoods;2.incomefromprovisionoflabourservices;3.incomefromtransferofproperty;4.incomefromequityinvestmentsuchasdi

10、videndandbonus;5.interestincome;6.rentalincome;7.incomefromroyalties;8.incomefromdonations;and9.otherincome.Article7Thefollowingincomefromthetotalincomeshallnotbetaxable1 .financialfunding;2 .administrativefeesandgovernmentfundsobtainedandincludedinfinancialmanagementinaccordancewiththelaw;and3.othe

11、rnon-taxableincomeprescribedbytheStateCouncil.Article8ReasonableexpensesthatarerelevanttotheincomeactuallyincurredandobtainedbyEnterprises,includingcosts,fees,taxpayments,lossesandotherfeesmaybedeductedfromthetaxableincome.Article 9 InrelationtotheexpensesfromcharitabledonationsincurredbyEnterprises

12、,theportionwithin12%ofthetotalannualprofitmaybedeductedfromthetaxableincome.Article 10 Thefollowingexpensesmaynotbedeductedfromthetaxableincome1.incomefromequityinvestmentpaidtoinvestorssuchasdividendandbonus;2.paymentofenterpriseincometax;3.latepaymentfines;4.penalties;finesandlossesfromconfiscated

13、property;5.expensesfromdonationsotherthanthoseprescribedinArticle9hereof;6.sponsorshipfees;7.expensesfornon-verifiedprovisions;and8.otherexpensesirrelevanttotheincomeobtained.Article11WhereEnterprisescomputethetaxableincome,thedepreciationoffixedassetscalculatedinaccordancewithprovisionsmaybededucte

14、d.Nodepreciationmaybedeductedforthefollowingfixedassets1 .fixedassetsotherthanpremisesandbuildingsthathavenotyetbeenused;2 .fixedassetsleasedfromotherpartiesbymeansofbusinesslease;3 .fixedassetsleasedtootherpartiesbymeansofleasefinancing;4 .fixedassetsthathavebeendepreciatedinfullbutarestillinuse;5

15、.fixedassetsthatareirrelevanttobusinessactivities;6 .landcreditedasfixedassetsafterindependentpricevaluation;7.otherfixedassetswhosedepreciationmaynotbecalculated.Article12InEnterprisescomputethetaxableincome,theamortizationofintangibleassetscalculatedinaccordancewithprovisionsmaybededucted.Theamort

16、izationofthefollowingintangibleassetsmaynotbededucted1.thefeesforselfdevelopmentofintangibleassetsthathavebeendeductedfromthetaxableincome;2.self-createdgoodwill;3.intangibleassetsthatareirrelevanttobusinessactivities;and4.otherintangibleassetswhoseamortizationfeemaynotbecalculated.Article13WhereEnt

17、erprisescalculatetaxableincome,thefollowingexpensesincurredbyEnterprisesaslong-termfeestobeamortizedandthatareamortizedinmaybeaccordancewithprovisionsdeducted1 .reconstructionexpensesforfixedassetsthathavebeendepreciatedinfull;2 .reconstructionexpensesforfixedassetsleasedfromotherparties;3 .heavyrep

18、airexpensesoffixedassets;and4 .otherexpensesthatshallbetreatedaslong-termamortizationfees.Article 14 DuringtheperiodwhenEnterprisesinvestoutsidetheterritory,thecostofinvestmentinassetsmaynotbedeductedfromthetaxableincome.Article 15 TheinventoryusedorsoldbyEnterpriseswhosecostiscalculatedinaccordance

19、withprovisionsmaybedeductedfromthetaxableincome.Article 16 WhereEnterprisestransferassets,thenetvaluethereofmaybedeductedfromthetaxableincome.Article 17 WhereEnterprisescomputetheconsolidatedenterpriseincometax,thelossesofbusinessinstitutionsoutsidetheterritorymaynotbeoffsetbytheprofitsofbusinessins

20、titutionsinsidetheterritory.Article 18 WherethereisalossinataxableyearofEnterprises,itmaybebroughtforwardtothesucceedingyearsandmadeupbytheincomeofsucceedingyears,butthelimitofbringingforwardmaynotexceedfiveyears.Article 19 Wherenon-residententerprisesobtainincomeprovidedinParagraphThreeofArticle3he

21、reof,thetaxableincomeshallbecalculatedinaccordancewiththefollowingmethods1.incomefromequityinvestmentsuchasdividendandbonusandinterestincome,rentalincomeandroyalties,thetotalincomeshallbethetaxableincome;2.incomefrompropertytransfer,thebalancederivedfromthedeductionofnetassetvaluefromthetotalincomes

22、hallbethetaxableincome;3.otherincomewhosetaxableincomeshallbecalculatedwithreferencetotheprevioustwomethods.Article 20 Theincome,specificscopeandstandardofdeductionandthespecificmethodoftaxationtreatmentofassetsprescribedinthisChaptershallbeprovidedbythedepartmentsinchargeoffinanceandtaxationunderth

23、eStateCouncil.Article 21 Incomputingthetaxableincome,wherefinancialandaccountingtreatmentmethodsofEnterprisesareinconsistentwithtaxlawsandadministrativeregulations,suchtaxableincomeshallbecomputedinaccordancewithtaxlawsandadministrativeregulations.ChapterThreePayableTaxArticle 22 ThetaxableincomeofE

24、nterprisesshallbethebalancederivedfromthetaxableincomeofEnterprisesmultipliestheapplicablerateandminusthetaxamountoftaxreductionandexemptionpursuanttothepreferentialtaxtreatmenthereof.Article 23 TheincometaxthathasbeenpaidoutsidetheterritoryforthefollowingincomeobtainedbyEnterprisesmaybeoffsetfromth

25、epayabletaxofthecurrentperiod.Theoffsetlimitisthepayabletaxcalculatedinaccordancewithprovisionshereofinrespectoftheincomeofsuchitem,theportioninexcessoftheoffsetlimitmaybemadeupbythebalanceoftheoffsetamountofthecurrentyearoutoftheannualoffsetlimitwithinthenextfiveyears1 .Thetaxableincomeoriginatingo

26、utsideChinabyresidententerprises;2 .ThetaxableincomeincurredoutsideChinathatisobtainedbyinstitutionsorestablishmentsofnon-residententerprisessetupinChinawithanactualrelationshipwithsuchinstitutionorestablishment.Article 24 Whereincomefromequityinvestmentsuchasdividendandbonusoriginatingoutsidetheter

27、ritoryofChinaissharedbyforeignenterprisesdirectlyorindirectlycontrolledbyresidententerprises,theportionundertakenbyforeignenterprisesintheactualincometaxactuallypaidoutsidetheterritorybyforeignenterprisesmaybeoffsetintheoffsetlimitprescribedinArticle23hereofastheincometaxthatmaybeoffsetoutsidetheter

28、ritorybysuchresidententerprises.ChapterFourPreferentialTaxTreatmentArticle 25 TheindustriesandprojectswithkeysupportandunderencourageddevelopmentbytheStatemaybegivenpreferentialenterpriseincometaxtreatment.Article 26 ThefollowingincomeofEnterprisesshallbetax-exemptedincomel.incomefrominterestsongove

29、rnmentbonds;2.incomefromequityinvestmentincomesuchasdividendandbonusbetweenqualifiedresidententerprises;3.incomefromequityinvestmentsuchasdividendandbonusobtainedfromresidententerprisesbynon-residententerprisesthathavesetupinstitutionsorestablishmentsinChinawithanactualrelationshipwithsuchinstitutio

30、nsorestablishments;4.incomeofqualifiednon-profitorganizations.Article27Thefollowingincomemaybesubjecttoexemptedorreducedenterpriseincometax1.incomefromengaginginprojectsofagriculture,forestry,animalhusbandryandfisheriesbyEnterprises;2.incomefrominvestmentandoperationofinfrastructureprojectswithkeyst

31、atesupportsuchashabour,pier,airport,railway,highway,electricityandhydroelectricitybyEnterprises;3.incomefromengaginginqualifiedprojectsofenvironmentalprotectionandenergyandwaterconservation;4.incomefromqualifiedtransferoftechnologybyEnterprises;and5.incomeprescribedbyParagraphThreeofArticle3hereof.A

32、rticle 28 Small-scaleEnterpriseswithminimalprofitsthatarequalifiedaresubjecttotheapplicableenterpriseincometaxratewithareductionof20%.HighandnewtechnologyEnterprisesthatrequirekeystatesupportaresubjecttotheapplicableenterpriseincometaxratewithareductionof15%.Article 29 Theautonomousauthorityofethnic

33、autonomouslocalitymaydecideonthereductionorexemptionoftheportionofenterpriseincometaxsharedbythelocalitythatshallbepaidbyEnterprisesoftheethnicautonomouslocality.Whereanautonomousprefectureorautonomouscountydecidesonthereductionorexemption,theymustreporttothepeoplegovernmentofprovince,autonomousregi

34、onormunicipalitydirectlyunderthecentralgovernmentforapproval.Article 30 WeighteddeductionmaybecomputedintaxableincomeforthefollowingexpensesofEnterprises1 .researchanddevelopmentfeesincurredbyEnterprisesinthedevelopmentofnewtechnology,newproductsandnewskills;and2 .thewagespaidbyEnterprisesforjobplac

35、ementofthedisabledandofotherpersonnelencouragedbytheState.Article 31 Ventureinvestmententerprisesthatengageinventureinvestmentrequiringkeystatesupportandencouragementmayoffsetthetaxableincomeatacertainratiooftheinvestmentamount.Article 32 WherethefixedassetsofEnterprisesactuallyrequireaccelerateddep

36、reciationduetotechnologyadvancement,theyearsofdepreciationmaybeshortenedortheaccelerateddepreciationmethodmaybeadopted.Article 33 TheincomeobtainedbyEnterprisesfromtheproductionofproductsinlinewithstateindustrialpoliciesthroughcomprehensiveuseofresourcesmaybedeductedfromthetaxableincome.Article 34 T

37、heinvestmentbyEnterprisesonprocurementofspecialfacilitiesforenvironmentalprotection,energyandwaterconservationandsafeproductionmaybesubjecttoanoffsettaxamountatacertainratio.Article 35 ThespecificmeasuresofpreferentialtaxtreatmentprescribedbythisLawshallbeformulatedbytheStateCouncil.Article 36 Where

38、thereisasignificantimpactonthebusinessactivitiesofEnterprisespursuanttotheneedsofnationaleconomyandsocialdevelopment,orduetounexpectedpublicincidents,theStateCouncilmayformulatethespecialpreferentialpolicyofenterpriseincometaxandreporttotheStandingCommitteeoftheNationalPeople'sCongressforthereco

39、rd.ChapterFiveTaxWithheldatSourceArticle37Thepayableincometaxfromincomeobtainedbynon-residententerprisesinaccordancewithParagraphThreeofArticle3hereofshallbesubjecttotaxwithheldatsource,withthepayerasthewithholdingagent.Thetaxpaymentshallbewithheldfromtheamountpaidorthepayableamountduefromeachtaxpay

40、mentandpayableamountofthewithholdingagent.Article38Inrespectofthepayableincometaxfromincomeobtainedbynon-residententerprisesfromprojectworksandlabourservicesinChina,thetaxauthoritymaydesignatethepayerofprojectpriceorlabourfeeaswithholdingagent.Article39Inrespectoftheincometaxthatshallbewithheldinacc

41、ordancewithArticles37and38hereof,wherethewithholdingagenthasnotwithheldorfailstoperformthewithholdingobligationinaccordancewiththelaw,thetaxpayershallpayintheplacewherethetaxisincurred.Wherethetaxpayerdoesnotpayinaccordancewiththelaw,thetaxauthoritymaypursuethepayabletaxamountofsuchtaxpayerfromtheam

42、ountpayablebythepayerofotherincomeprojectsinChinaofsuchtaxpayer.Article40Thewithholdingagentshallturnthetaxpaymentwithheldtothetreasurywithin7daysfromthedayofwithholding,andsubmitastatementofwithholdingenterpriseincometaxtothetaxauthorityoftheplacewhereitislocated.ChapterSixSpecialTaxPaymentAdjustme

43、ntArticle41ThebusinesstransactionsbetweenEnterprisesandtheiraffiliatesthatreducethetaxableincomeorincomeofsuchEnterprisesandtheiraffiliatesnotincompliancewithindependenttransactionprinciple,thetaxationauthorityhastherighttomakeanadjustmentinaccordancewithreasonablemethods.Thecostincurredinjointdevel

44、opmentandtransferofintangibleassets,orjointprovisionandacceptanceoflabourservicesbyEnterprisesandtheiraffiliatesshallbesharedundertheindependenttransactionprincipleincomputingthetaxableincome.Article42Enterprisesmayreporttothetaxauthoritythepricingprincipleandcalculationmethodofthetransactionsbetwee

45、ntheiraffiliates.UponnegotiationandconfirmationwiththeEnterprises,thetaxauthoritymayreachtheadvancepricingarrangement.Article43WhereEnterprisessubmittothetaxauthoritytheannualenterpriseincometaxreturn,theyshallencloseastatementoftheannualbusinesstransactionsbetweenaffiliatesinrespectofthebusinesstra

46、nsactionsoftheEnterprisesandtheiraffiliates.Wherethetaxauthorityconductsaffiliatedbusinessinvestigation,Enterprisesandtheiraffiliates,andotherenterprisesrelevanttotheaffiliatedbusinessinvestigationshallprovidetherelevantinformationinaccordancewithprovisions.Article44WhereEnterprisesfailtoprovidethei

47、nformationofbusinesstransactionsofaffiliates,orprovidefalseandincompleteinformationthatcannotfaithfullyreflecttheactualaffiliatedbusinesstransaction,thetaxauthorityhastherighttoverifyitstaxableincome.Article45WhereEnterprisescontrolledbyresidententerprisesorresidententerprisesandChineseresidentsinth

48、ecountry(region)wheretheactualtaxburdenisobviouslylowerthanthetaxrateprescribedbyParagraphOneofArticle4hereof,andprofitsarenotdistributedordistributedatareducedrateduetoreasonsotherthanreasonablebusinessneeds,theportionoftheaboveprofitsbelongedtosuchresidententerprisesshallbeincludedintheincomeofsuc

49、hresidententerprisesofthecurrentperiod.Article 46 TheinterestfeeincurredinexcessoftheprescribedstandardobtainedbyEnterprisesfromtheloaninvestmentandequityinvestmentoftheiraffiliatesmaynotbedeductedfromthetaxableincome.Article 47 WhereEnterprisesimplementotherarrangementwithoutreasonablebusinessobjec

50、tivestoreducethepayableincomeorincome,thetaxauthorityhastherighttoadjustinaccordancewithreasonablemethods.Article 48 WheretaxpaymentrequirestobeleviedadditionallybytaxauthorityinrespectofthetaxpaymentadjustmentmadeinaccordancewiththeprovisionsofthisChapter,suchtaxpaymentshallbeleviedadditionallyandi

51、nterestshallbeleviedinaccordancewiththeprovisionsoftheStateCouncil.ChapterSevenAdministrationofTaxLevyingandCollectionArticle 49 TheadministrationoflevyandcollectionofenterpriseincometaxshallfollowtheprovisionshereofinadditiontotheLawofthePeople'RepublicofChinaontheAdministrationofLevyingandColl

52、ectionofTax.Article 50 Unlessotherwisespecifiedbytaxlawsandadministrativeregulations,residententerpriseswhoseplaceoftaxpaymentistheplaceofregistrationoftheEnterprisebuttheplaceofregistrationisoutsidetheterritory,theplaceoftaxpaymentshallbetheplacewheretheactualadministrationinstitutionislocated.Wher

53、eresidententerprisesestablishbusinessinstitutionsinChinawithoutlegalpersonqualification,itshallconsolidatethecalculationandpaymentofenterpriseincometax.Article 51 Inrespectofnon-residententerprisesthatobtaintheincomeprescribedinParagraphTwoofArticle3hereof,theplaceoftaxpaymentshallbetheplacewherethe

54、institutionortheestablishmentislocated.Non-residententerprisesthatsetuptwoormoreinstitutionsorestablishmentsinChinamay,upontheexaminationandapprovalofthetaxauthority,selectitsmaininstitutionorestablishmenttopaytheconsolidatedenterpriseincometax.Wherenon-residententerprisesobtaintheincomeprescribedin

55、ParagraphThreeofArticle3hereof,theplaceoftaxpaymentshallbetheplacewherethewithholdingagentislocated.Article 52 EnterprisesmaynotpayconsolidatedenterpriseincometaxunlessotherwiseprescribedbytheStateCouncil.Article 53 Enterpriseincometaxshallbecalculatedinaccordancewiththetaxableyearwhichstartsfrom1Ja

56、nuaryto31Decemberofacalendaryear.IfanEnterprisecommencesbusinessorterminatesitsbusinessactivitiesduringthetaxableyearandtheactualbusinessperiodofsuchtaxableyearislessthan12months,theactualbusinessperiodshallbetreatedasataxableyear.WheretheEnterpriseisliquidatedinaccordancewiththelaw,theliquidationpe

57、riodshallbeataxableyear.Article 54 Enterpriseincometaxshallbeprepaidonamonthlyorquarterlybasis.Enterprisesshallsubmitaprepaidenterpriseincometaxreturntothetaxauthoritywithin15daysofthecompletionofthemonthorthequartertomaketaxprepayment.Enterprisesshallsubmitanannualenterpriseincometaxreturntothetaxa

58、uthoritywithinfivemonthsofthecompletionoftheyearandmakethesettlementofthepayableandrefundabletaxpayment.Enterprisesthatsubmittheenterpriseincometaxreturnshallencloseafinancialreportandotherrelevantinformationinaccordancewithprovisions.Article 55 WhereEnterprisesterminatebusinessactivitiesintheinterimoftheyear,theyshallhandlewiththetaxauthoritythesettlementandpaymentofenterpriseincometaxofthecurrentperiodwithin60daysfromtheactualterminationofbusiness.Enterprisesshall,priortohandlingregistrationcancellation,fileareturnoftheincomesettledandpay