PRC Enterprise Income Tax Law
中华人民共和国企业所得税法
This law aims to unify tax treatment among foreign invested enterprises and domestic enterprises through a unified tax rate and corporate income tax system.
(Promulgated on March 16 2007 and effective as of January 1 2008.)
(二零零七年三月十六日公布,自二零零八年一月一日起施行。)
PRC President's Order (No.63 of the 10th NPC)
中华人民共和国主席令 (十届第63号)
PART ONE: GENERAL PROVISIONS
第一章 总则
Article 1: Enterprises and other organizations that obtain income in the People's Republic of China (hereinafter collectively referred to as "Enterprises") are payers of Enterprise income tax and shall pay Enterprise income tax in accordance herewith.
This Law shall not apply to Enterprises wholly owned by individuals or partnerships.
第一条 在中华人民共和国境内,企业和其他取得收入的组织(以下统称企业)为企业所得税的纳税人,依照本法的规定缴纳企业所得税。
Article 2: Enterprises are divided into tax-resident Enterprises and non-tax-resident Enterprises.
个人独资企业、合伙企业不适用本法。
For the purposes of this Law, the term "tax-resident Enterprise" means an Enterprise that is established in China in accordance with the law or an Enterprise that is established in accordance with the law of a foreign country (or region) but whose actual management organization is in China.
第二条 企业分为居民企业和非居民企业。
For the purposes of this Law, the term "non-tax-resident Enterprise" means an Enterprise that is established in accordance with the law of a foreign country (or region) and whose actual management organization is not in China but has an establishment in China, or, although it does not have an establishment in China, it has China-sourced income.
本法所称居民企业,是指依法在中国境内成立,或者依照外国(地区)法律成立但实际管理机构在中国境内的企业。
Article 3: A tax-resident Enterprise shall pay Enterprise income tax on both its China-sourced and foreign-sourced income.
本法所称非居民企业,是指依照外国(地区)法律成立且实际管理机构不在中国境内,但在中国境内设立机构、场所的,或者在中国境内未设立机构、场所,但有来源于中国境内所得的企业。
If a non-tax-resident Enterprise has an establishment in China, it shall pay Enterprise income tax on the China-sourced income of its establishment and on its income derived abroad that is actually connected with its establishment.
第三条 居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
If a non-tax-resident Enterprise does not have an establishment in China, or if it has an establishment in China but its income is not actually connected with such establishment, it shall pay Enterprise income tax on that of its income sourced in China.
非居民企业在中国境内设立机构、场所的,应当就其所设机构、场所取得的来源于中国境内的所得,以及发生在中国境外但与其所设机构、场所有实际联系的所得,缴纳企业所得税。
Article 4: The Enterprise income tax rate shall be 25%.
非居民企业在中国境内未设立机构、场所的,或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的,应当就其来源于中国境内的所得缴纳企业所得税。
The tax rate applicable to the income obtained by a non-tax-resident Enterprise specified in the third paragraph of Article 3 hereof shall be 20%.
第四条 企业所得税的税率为25%。
PART TWO: TAXABLE INCOME
非居民企业取得本法第三条第三款规定的所得,适用税率为20%。
Article 5: An Enterprise's taxable income is the balance derived from subtracting from its total revenue each year its non-taxable revenue, tax exempt revenue, deductions and losses from previous years that it is permitted to make up.
Article 6: An Enterprise's monetary and non-monetary revenue from various sources is its total revenue, which includes:
第二章 应纳税所得额
(1) revenue from the sale of goods;
(2) revenue from the provision of services;
第五条 企业每一纳税年度的收入总额,减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额,为应纳税所得额。
(3) revenue from the transfer of property;
第六条 企业以货币形式和非货币形式从各种来源取得的收入,为收入总额。包括:
(4) returns on equity investments, such as dividends, bonuses, etc.;
(一)销售货物收入;
(5) interest income;
(二)提供劳务收入;
(6) rental income;
(三)转让财产收入;
(7) revenue from royalties;
(四)股息、红利等权益性投资收益;
(8) revenue from donations; and
(五)利息收入;
(9) other revenue.
(六)租金收入;
Article 7: The following revenue that forms part of the total revenue is non-taxable revenue:
(七)特许权使用费收入;
(1) fiscal allocations;
(八)接受捐赠收入;
(2) administrative charges and government funds collected in accordance with the law and subject to fiscal management; and
(九)其他收入。
(3) other non-taxable revenue specified by the State Council.
第七条 收入总额中的下列收入为不征税收入:
Article 8: Expenditures, including costs, expenses, taxes, losses and other expenditures, actually and reasonably incurred by an Enterprise in connection with the revenue obtained by it may be deducted when calculating taxable income.
(一)财政拨款;
Article 9: That portion of expenditures incurred in the form of charitable donations by an Enterprise that falls within 12% of its total profit for the year may be deducted when calculating taxable income.
(二)依法收取并纳入财政管理的行政事业性收费、政府性基金;
Article 10: The following expenditures may not be deducted when calculating taxable income:
(三)国务院规定的其他不征税收入。
(1) amounts paid out to investors as returns on equity investments, such as dividends, bonuses, etc.;
第八条 企业实际发生的与取得收入有关的、合理的支出,包括成本、费用、税金、损失和其他支出,准予在计算应纳税所得额时扣除。
(2) Enterprise income tax payments;
第九条 企业发生的公益性捐赠支出,在年度利润总额12%以内的部分,准予在计算应纳税所得额时扣除。
(3) fines for late payment of taxes;
第十条 在计算应纳税所得额时,下列支出不得扣除:
(4) losses incurred as a result of confiscations of property and fines;
(一)向投资者支付的股息、红利等权益性投资收益款项;
(5) expenditures incurred in the form of donations other than those specified in Article 9 hereof;
(二)企业所得税税款;
(6) sponsorship expenditures;
(三)税收滞纳金;
(7) expenditures on reserves that have not be approved; and
(四)罚金、罚款和被没收财物的损失;
(8) other expenditures not connected with the revenue obtained.
(五)本法第九条规定以外的捐赠支出;
Article 11: When calculating taxable income, an Enterprise shall be permitted to deduct the depreciation on its fixed assets that is calculated in accordance with relevant provisions.
(六)赞助支出;
Depreciation of the following fixed assets may not be calculated for deduction purposes:
(七)未经核定的准备金支出;
(1) fixed assets, other than premises and buildings, that have yet to be put to use;
(八)与取得收入无关的其他支出。
(2) fixed assets leased under an operating lease arrangement;
第十一条 在计算应纳税所得额时,企业按照规定计算的固定资产折旧,准予扣除。
(3) fixed assets leased out under a lease-financing arrangement;
下列固定资产不得计算折旧扣除:
(4) fixed assets that have been fully depreciated but continue to be used;
(一)房屋、建筑物以外未投入使用的固定资产;
(5) fixed assets unrelated to business activities;
(二)以经营租赁方式租入的固定资产;
(6) land that is valuated separately and booked as a fixed asset; and
(三)以融资租赁方式租出的固定资产;
(7) other fixed assets for which depreciation may not be calculated for deduction purposes.
(四)已足额提取折旧仍继续使用的固定资产;
Article 12: When calculating taxable income, an Enterprise shall be permitted to deduct the amortization charge for intangible assets calculated in accordance with relevant provisions.
(五)与经营活动无关的固定资产;
An amortization charge for the following intangible assets may not be calculated for deduction purposes:
(六)单独估价作为固定资产入账的土地;
(1) self-developed intangible assets the expenditures on which have already been deducted when calculating taxable income;
(七)其他不得计算折旧扣除的固定资产。
(2) self-created goodwill;
第十二条 在计算应纳税所得额时,企业按照规定计算的无形资产摊销费用,准予扣除。
(3) intangible assets unrelated to business activities; and
下列无形资产不得计算摊销费用扣除:
(4) other intangible assets for which the amortization charge may not be calculated for deduction purposes.
(一)自行开发的支出已在计算应纳税所得额时扣除的无形资产;
Article 13: When calculating taxable income, an Enterprise may deduct the following expenditures that are treated as long-term deferred charges and are amortized in accordance with relevant provisions:
(二)自创商誉;
(1) expenditures on alterations to fixed assets that have been fully depreciated;
(三)与经营活动无关的无形资产;
(2) expenditures on alterations to leased fixed assets;
(四)其他不得计算摊销费用扣除的无形资产。
(3) expenditures on the overhaul of fixed assets; and
第十三条 在计算应纳税所得额时,企业发生的下列支出作为长期待摊费用,按照规定摊销的,准予扣除:
(4) other expenditures that shall be treated as long-term deferred charges.
(一)已足额提取折旧的固定资产的改建支出;
Article 14: While assets are invested in a third party, an Enterprise may not deduct the costs of such invested assets when calculating its taxable income.
(二)租入固定资产的改建支出;
Article 15: When an Enterprise uses or sells inventory, it shall be permitted to deduct the costs of such inventory calculated in accordance with relevant provisions when calculating its taxable income.
(三)固定资产的大修理支出;
Article 16: When an Enterprise transfers assets, it shall be permitted to deduct the net value of such assets when calculating its taxable income.
(四)其他应当作为长期待摊费用的支出。
Article 17: When an Enterprise calculates and pays Enterprise income tax on a consolidated basis, the losses of its offshore business establishments may not be set off against the profits of its onshore business establishments.
第十四条 企业对外投资期间,投资资产的成本在计算应纳税所得额时不得扣除。
Article 18: If an Enterprise incurs a loss in a tax year, it shall be permitted to carry the same over to subsequent years and use the income of subsequent years to make good such losses, but such losses may not be carried forward for more than five years.
第十五条 企业使用或者销售存货,按照规定计算的存货成本,准予在计算应纳税所得额时扣除。
Article 19: A non-tax-resident Enterprise that obtains the income specified in the third paragraph of Article 3 hereof shall calculate its taxable income by the following methods:
第十六条 企业转让资产,该项资产的净值,准予在计算应纳税所得额时扣除。
(1) it shall treat the entirety of its revenue from returns on equity investments, such as dividends, bonuses, etc., and from interest, rental and royalty income as taxable income;
第十七条 企业在汇总计算缴纳企业所得税时,其境外营业机构的亏损不得抵减境内营业机构的盈利。
(2) for income derived from the transfer of property, it shall treat the balance derived from subtracting the net value of the property from the entire proceeds of the transfer as taxable income; and
第十八条 企业纳税年度发生的亏损,准予向以后年度结转,用以后年度的所得弥补,但结转年限最长不得超过五年。
(3) for other income, it shall calculate its taxable income with reference to the foregoing two items.
第十九条 非居民企业取得本法第三条第三款规定的所得,按照下列方法计算其应纳税所得额:
Article 20: The specific measures for the revenue specified in this Part, the specific scope and standards for deductions and the tax treatment of assets shall be specified by the State Council's departments in charge of finance and tax.
(一)股息、红利等权益性投资收益和利息、租金、特许权使用费所得,以收入全额为应纳税所得额;
Article 21: If an Enterprise's methods for financial and accounting treatment are inconsistent with tax laws and administrative regulations, it shall, when calculating its taxable income, do so in accordance with the tax laws and administrative regulations.
(二)转让财产所得,以收入全额减除财产净值后的余额为应纳税所得额;
PART THREE: TAX PAYABLE
(三)其他所得,参照前两项规定的方法计算应纳税所得额。
Article 22: The balance derived from multiplying an Enterprise's taxable income by the applicable tax rate and subtracting any tax amount reduced, exempted or set off in accordance with the provisions on preferential tax treatment hereof is its tax payable.
第二十条 本章规定的收入、扣除的具体范围、标准和资产的税务处理的具体办法,由国务院财政、税务主管部门规定。
Article 23: The income tax paid abroad by an Enterprise on the income set forth below may be set off against its tax payable for the period in question; the limit on such set off shall be limited to the tax payable on such income calculated in accordance with the provisions hereof; any portion exceeding the set-off limit may be set off during the subsequent five years against the balance remaining after setting off the set off amount for the year against the set off limit for that year:
第二十一条 在计算应纳税所得额时,企业财务、会计处理办法与税收法律、行政法规的规定不一致的,应当依照税收法律、行政法规的规定计算。
(1) the foreign-sourced taxable income of a tax-resident Enterprise; and
(2) for a non-tax-resident Enterprise that has an establishment in China, the taxable income derived abroad that is actually connected with such establishment.
第三章 应纳税额
Article 24: If returns on equity investments, such as dividends, bonuses, etc., sourced from abroad are distributed to a tax-resident Enterprise by a foreign enterprise that such tax-resident Enterprise directly or indirectly controls, that portion of the income tax actually paid abroad by the foreign enterprise that is attributable to such type of income may be treated as foreign income tax that the tax-resident Enterprise is permitted to set off, and be set off up to the set-off limit specified in Article 23 hereof.
PART FOUR: PREFERENTIAL TAX TREATMENTS
第二十二条 企业的应纳税所得额乘以适用税率,减除依照本法关于税收优惠的规定减免和抵免的税额后的余额,为应纳税额。
Article 25: The state offers preferential Enterprise income tax treatment to industries and projects that it strongly supports or whose development it encourages.
第二十三条 企业取得的下列所得已在境外缴纳的所得税税额,可以从其当期应纳税额中抵免,抵免限额为该项所得依照本法规定计算的应纳税额;超过抵免限额的部分,可以在以后五个年度内,用每年度抵免限额抵免当年应抵税额后的余额进行抵补:
Article 26: The following revenue of Enterprises is tax-free revenue:
(一)居民企业来源于中国境外的应税所得;
(1) revenue from sovereign bond coupons;
(二)非居民企业在中国境内设立机构、场所,取得发生在中国境外但与该机构、场所有实际联系的应税所得。
(2) returns paid between tax-resident Enterprises on equity investments, such as dividends, bonuses, etc., that satisfy the criteria;
第二十四条 居民企业从其直接或者间接控制的外国企业分得的来源于中国境外的股息、红利等权益性投资收益,外国企业在境外实际缴纳的所得税税额中属于该项所得负担的部分,可以作为该居民企业的可抵免境外所得税税额,在本法第二十三条规定的抵免限额内抵免。
(3) returns on equity investments, such as dividends, bonuses, etc., obtained by a non-tax-resident Enterprise with establishments in China from a tax-resident Enterprise, and which returns are actually connected with such establishments; and
(4) revenue of a non-profit organization that satisfies the criteria.
第四章 税收优惠
Article 27: Enterprise income tax on the following income of an Enterprise may be exempted or reduced:
(1) income derived from engaging in agricultural, forestry, animal husbandry and fisheries projects;
第二十五条 国家对重点扶持和鼓励发展的产业和项目,给予企业所得税优惠。
(2) income derived from the investment in and operation of basic infrastructure projects strongly supported by the state;
第二十六条 企业的下列收入为免税收入:
(3) income derived from engaging in environmental protection, energy conservation and water conservation projects that meet the criteria;
(一)国债利息收入;
(4) income from technology transfers that meet the criteria; and
(二)符合条件的居民企业之间的股息、红利等权益性投资收益;
(5) the income specified in the third paragraph of Article 3 hereof.
(三)在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益;
Article 28: Enterprise income tax on small low-profit Enterprises that meet the criteria shall be levied at the reduced rate of 20%.
(四)符合条件的非营利组织的收入。
Enterprise income tax on high and new technology Enterprises that the state needs to strongly support shall be levied at the reduced rate of 15%.
第二十七条 企业的下列所得,可以免征、减征企业所得税:
Article 29: The authorities of ethnic autonomous areas may decide to reduce or exempt the portion of the Enterprise income tax payable by Enterprises in their jurisdiction that is allocated locally. If an autonomous prefecture or county decides to offer such reduction or exemption, it must report the same to the people's government of the province, autonomous region or municipality directly under the central government for approval.
(一)从事农、林、牧、渔业项目的所得;
Article 30: The following expenditures of an Enterprise shall be eligible for super-deduction when calculating taxable income:
(二)从事国家重点扶持的公共基础设施项目投资经营的所得;
(1) research and development expenses incurred in developing a new technology, new product or new process; and
(三)从事符合条件的环境保护、节能节水项目的所得;
(2) wages paid to employ disabled persons and other job seekers whose employment the state encourages.
(四)符合条件的技术转让所得;
Article 31: A venture investment Enterprise that engages in venture investments that the state needs to strongly support or encourages may deduct a certain percentage of its investments from its taxable income.
(五)本法第三条第三款规定的所得。
Article 32: If an Enterprise genuinely needs to accelerate the depreciation of its fixed assets due to technological progress or other such reason, it may shorten the depreciable life thereof or adopt the accelerated depreciation method.
第二十八条 符合条件的小型微利企业,减按20%的税率征收企业所得税。
Article 33: The revenue derived from the production of products that comply with state industrial policy by an Enterprise that utilizes resources in an integrated manner may be calculated at a reduced rate when calculating taxable income.
国家需要重点扶持的高新技术企业,减按15%的税率征收企业所得税。
Article 34: The investment by an Enterprise in the purchase of specialized equipment used for environmental protection, energy or water conservation, work safety, etc., may be set off against its tax at a certain percentage.
第二十九条 民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分,可以决定减征或者免征。自治州、自治县决定减征或者免征的,须报省、自治区、直辖市人民政府批准。
Article 35: The specific measures for the preferential tax treatments specified herein shall be specified by the State Council.
第三十条 企业的下列支出,可以在计算应纳税所得额时加计扣除:
Article 36: Based on national economic and social development needs or due to a contingency or other such reason that materially affects the business activities of Enterprises, the State Council may formulate targeted Enterprise income tax preferential policies and submit the same to the Standing Committee of the National People's Congress for the record.
(一)开发新技术、新产品、新工艺发生的研究开发费用;
PART FIVE: WITHHOLDING AT SOURCE
(二)安置残疾人员及国家鼓励安置的其他就业人员所支付的工资。
Article 37: The income tax payable on the income specified in the third paragraph of Article 3 hereof obtained by a non-tax-resident Enterprise shall be withheld at source, with the payer of such income serving as the withholding agent. The tax amount shall be withheld by the withholding agent from the amount paid or due payable each time such amount is paid or becomes due payable.
第三十一条 创业投资企业从事国家需要重点扶持和鼓励的创业投资,可以按投资额的一定比例抵扣应纳税所得额。
Article 38: With respect to the income tax payable by a non-tax-resident Enterprise on the income derived by it in China for project works or services provided, the tax authority may designate the payer of the project moneys or service fee as the withholding agent.
第三十二条 企业的固定资产由于技术进步等原因,确需加速折旧的,可以缩短折旧年限或者采取加速折旧的方法。
Article 39: If a withholding agent fails to withhold income tax that it is required to withhold in accordance with Article 37 or 38 hereof, or is unable to perform its withholding obligation, such tax shall be paid by the taxpayer in the place from which the income arose. If the taxpayer fails to pay the same in accordance with the law, the tax authority may seek payment of the tax payable by such taxpayer from the amount payable to such taxpayer by the payer under another revenue item in China.
第三十三条 企业综合利用资源,生产符合国家产业政策规定的产品所取得的收入,可以在计算应纳税所得额时减计收入。
Article 40: Each tax amount withheld by a withholding agent shall be paid into the national treasury within seven days from the date on which the same was withheld and an Enterprise income tax withholding report shall be submitted to the tax authority of the place where the withholding agent is located.
第三十四条 企业购置用于环境保护、节能节水、安全生产等专用设备的投资额,可以按一定比例实行税额抵免。
PART SIX: SPECIAL TAX ADJUSTMENTS
第三十五条 本法规定的税收优惠的具体办法,由国务院规定。
Article 41: If the business transactions between an Enterprise and an affiliated party are not conducted at arm's length, thus reducing the taxable revenue or income of the Enterprise or its affiliated party, the tax authority has the right to adjust such taxable revenue or income by reasonable means.
第三十六条 根据国民经济和社会发展的需要,或者由于突发事件等原因对企业经营活动产生重大影响的,国务院可以制定企业所得税专项优惠政策,报全国人民代表大会常务委员会备案。
The costs incurred by an Enterprise and an affiliated party in jointly developing or acquiring an intangible asset or jointly providing or receiving a service shall be shared in accordance with the principle of arm's length transactions when calculating taxable income.
Article 42: An Enterprise may provide to the tax authority the pricing principles and calculation method for the business transactions with its affiliated parties. After the tax authority consults and confirms the same with the Enterprise, a pre-agreed pricing arrangement may be reached.
第五章 源泉扣缴
Article 43: When filing its annual Enterprise income tax returns with the tax authority, an Enterprise shall include a report on the business transactions with its affiliated parties during the year.
When the tax authority conducts an affiliated transaction investigation, the Enterprise, its affiliated parties and other enterprises connected to the affiliated transaction investigation shall provide relevant information in accordance with relevant provisions.
第三十七条 对非居民企业取得本法第三条第三款规定的所得应缴纳的所得税,实行源泉扣缴,以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时,从支付或者到期应支付的款项中扣缴。
Article 44: If an Enterprise does not provide information on the business transactions with its affiliated parties or provides false or incomplete information that fails to genuinely reflect its affiliated transactions, the tax authority has the right to determine its taxable income in accordance with the law.
第三十八条 对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税,税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。
Article 45: If an Enterprise controlled by a tax-resident Enterprise or by a tax-resident Enterprise and a Chinese resident and established in a country (or region) with an actual tax burden markedly lower than the tax rate specified in the first paragraph of Article 4 hereof does not distribute profits or reduces its distribution of profits other than due to reasonable business needs, that portion of the aforementioned profit that should belong to the tax-resident Enterprise shall be counted as part of its revenue for the period in question.
第三十九条 依照本法第三十七条、第三十八条规定应当扣缴的所得税,扣缴义务人未依法扣缴或者无法履行扣缴义务的,由纳税人在所得发生地缴纳。纳税人未依法缴纳的,税务机关可以从该纳税人在中国境内其他收入项目的支付人应付的款项中,追缴该纳税人的应纳税款。
Article 46: If the ratio of the debt investments to equity investments received by an Enterprise from an affiliated party exceeds the specified standard, the interest expenditures incurred thereon may not be deducted when calculating taxable income.
第四十条 扣缴义务人每次代扣的税款,应当自代扣之日起七日内缴入国库,并向所在地的税务机关报送扣缴企业所得税报告表。
Article 47: If an Enterprise implements another arrangement that does not have a reasonable commercial objective and that reduces its taxable revenue or income, the tax authority has the right to adjust such taxable revenue or income by reasonable means.
Article 48: If the tax authority makes a tax adjustment in accordance with this Part, necessitating the collection of an additional tax amount, it shall collect such additional tax amount and impose interest thereon in accordance with State Council provisions.
第六章 特别纳税调整
PART SEVEN: ADMINISTRATION OF LEVY AND COLLECTION
Article 49: The administration of the levy and collection of Enterprise income tax shall, in addition to being carried out in accordance herewith, be carried out in accordance with the PRC Law on the Administration of the Levy and Collection of Taxes.
第四十一条 企业与其关联方之间的业务往来,不符合独立交易原则而减少企业或者其关联方应纳税收入或者所得额的,税务机关有权按照合理方法调整。
Article 50: Unless otherwise provided in tax laws and administrative regulations, a tax-resident Enterprise shall pay tax in the place where it is registered. However, if its place of registration is overseas, it shall pay tax in the place where its actual management organization is located.
企业与其关联方共同开发、受让无形资产,或者共同提供、接受劳务发生的成本,在计算应纳税所得额时应当按照独立交易原则进行分摊。
If a tax-resident Enterprise establishes in China a business establishment without legal personality, it shall consolidate its calculation and payment of Enterprise income tax.
第四十二条 企业可以向税务机关提出与其关联方之间业务往来的定价原则和计算方法,税务机关与企业协商、确认后,达成预约定价安排。
Article 51: If a non-tax-resident Enterprise obtains the income specified in the second paragraph of Article 3 hereof, it shall pay tax in the place where its establishment is located. If a non-tax-resident Enterprise has two or more establishments in China, it may, subject to the review and approval of the tax authority, opt to have its primary establishment consolidate the payment of Enterprise income tax.
第四十三条 企业向税务机关报送年度企业所得税纳税申报表时,应当就其与关联方之间的业务往来,附送年度关联业务往来报告表。
If a non-tax-resident Enterprise obtains the income specified in the third paragraph of Article 3 hereof, tax shall be paid in the place where its withholding agent is located.
税务机关在进行关联业务调查时,企业及其关联方,以及与关联业务调查有关的其他企业,应当按照规定提供相关资料。
Article 52: Unless otherwise provided by the State Council, separate Enterprises may not consolidate their payments of Enterprise income tax.
第四十四条 企业不提供与其关联方之间业务往来资料,或者提供虚假、不完整资料,未能真实反映其关联业务往来情况的,税务机关有权依法核定其应纳税所得额。
Article 53: Enterprise income tax shall be calculated per tax year. A tax year runs from January 1 to December 31 of the Gregorian calendar.
第四十五条 由居民企业,或者由居民企业和中国居民控制的设立在实际税负明显低于本法第四条第一款规定税率水平的国家(地区)的企业,并非由于合理的经营需要而对利润不作分配或者减少分配的,上述利润中应归属于该居民企业的部分,应当计入该居民企业的当期收入。
If an Enterprise commences its operations or terminates its business activities during a tax year, resulting in the actual period of operations during such tax year of less than 12 months, its actual period of operations shall be treated as a tax year.
第四十六条 企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出,不得在计算应纳税所得额时扣除。
If an Enterprise is liquidated in accordance with the law, the liquidation period shall be treated as a tax year.
第四十七条 企业实施其他不具有合理商业目的的安排而减少其应纳税收入或者所得额的,税务机关有权按照合理方法调整。
Article 54: Enterprise income tax shall be paid in advance each month or each quarter.
第四十八条 税务机关依照本章规定作出纳税调整,需要补征税款的,应当补征税款,并按照国务院规定加收利息。
An Enterprise shall file its returns for the advance payment of Enterprise income tax with and pay its tax in advance to the tax authority within 15 days from date of the end of the month or quarter.
Within five months from the date of the end of a year, an Enterprise shall file its annual Enterprise income tax returns with the tax authority and calculate and settle the tax payable by it or the tax refundable to it.
第七章 征收管理
When an Enterprise files its Enterprise income tax returns, it shall include its financial accounting reports and other relevant information in accordance with relevant provisions.
Article 55: If an Enterprise terminates its business activities during a year, it shall carry out the procedures for the calculation and payment of Enterprise income tax for the period in question with the tax authority within 60 days from the date of actual termination of its operations.
第四十九条 企业所得税的征收管理除本法规定外,依照《中华人民共和国税收征收管理法》的规定执行。
Before the Enterprise carries out de-registration procedures, it shall report the amount of proceeds from its liquidation to the tax authority and pay Enterprise income tax in accordance with the law.
第五十条 除税收法律、行政法规另有规定外,居民企业以企业登记注册地为纳税地点;但登记注册地在境外的,以实际管理机构所在地为纳税地点。
Article 56: Enterprise income tax payable in accordance herewith shall be calculated in renminbi. If income is calculated in a currency other than renminbi, it shall be translated into, and tax paid in, renminbi.
居民企业在中国境内设立不具有法人资格的营业机构的,应当汇总计算并缴纳企业所得税。
PART EIGHT: SUPPLEMENTARY PROVISIONS
第五十一条 非居民企业取得本法第三条第二款规定的所得,以机构、场所所在地为纳税地点。非居民企业在中国境内设立两个或者两个以上机构、场所的,经税务机关审核批准,可以选择由其主要机构、场所汇总缴纳企业所得税。
Article 57: Enterprises that were approved and established prior to the promulgation hereof and that, in accordance with then effective tax laws and administrative regulations, enjoy a special reduced tax rate shall, in accordance with the provisions of the State Council, progressively transition to the tax rate specified herein during the five years following the implementation hereof. Those Enterprises that enjoy a fixed-term tax exemption or tax reduction shall, in accordance with the provisions of the State Council, continue to enjoy such exemption or reduction after the implementation hereof until the expiration of the term of such exemption or reduction. However, if an Enterprise has not enjoyed such preferential treatment because it has not yet achieved profitability, the term of such preferential treatment shall commence to count from the year in which this Law is implemented.
非居民企业取得本法第三条第三款规定的所得,以扣缴义务人所在地为纳税地点。
High and new technology Enterprises that the state needs to strongly support and that are newly established in specific areas established by law for the development of foreign economic cooperation and technological exchanges or in areas that the State Council has specified to implement the special policies of the aforementioned areas shall be eligible for transitional preferential tax policies. The specific measures therefor shall be specified by the State Council.
第五十二条 除国务院另有规定外,企业之间不得合并缴纳企业所得税。
Other encouraged Enterprises determined by the state shall be eligible for tax exemptions and reductions in accordance with State Council provisions.
第五十三条 企业所得税按纳税年度计算。纳税年度自公历1月1日起至12月31日止。
Article 58: In the event that a tax agreement entered into by the government of the People's Republic of China with the government of a foreign country contains provisions different from those hereof, the provisions of such agreement shall prevail.
企业在一个纳税年度中间开业,或者终止经营活动,使该纳税年度的实际经营期不足十二个月的,应当以其实际经营期为一个纳税年度。
Article 59: The State Council shall formulate implementing regulations based hereon.
企业依法清算时,应当以清算期间作为一个纳税年度。
Article 60: This Law shall be effective as of January 1 2008. The PRC Income Tax Law on Foreign-invested Enterprises and Foreign Enterprises adopted at the 4th Session of the 7th National People's Congress on April 9 1991 and the PRC Tentative Regulations on Enterprise Income Tax promulgated by the State Council on December 13 1993 shall be repealed simultaneously.
clp reference:3230/07.03.16prc reference:中华人民共和国主席令 (十届第 63 号)promulgated:2007-03-16effective:2008-01-01第五十四条 企业所得税分月或者分季预缴。
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