企业所得税法英文版

The Law of the People’s Republic of China on Enterprise Income Tax

中华人民共和国企业所得税法

Order of the President [2007] No.63

16 March, 2007

(Adopted at the 5th Session of the 10th National People’s Congress on 16 March 2007, promulgated by Order No. 63 of the President of the People’s Republic of China and effective as of 1 January 2008)

Table of Content

Chapter One: General Provisions

Chapter Two: Taxable Income

Chapter Three: Payable Tax

Chapter Four: Preferential Tax Treatment

Chapter Five: Tax Withheld at Source

Chapter Six: Special Tax Payment Adjustment

Chapter Seven: Administration of Tax Levying and Collection

Chapter Eight: Supplementary Provisions

Chapter One: General Provisions

Article 1: Taxpayers of enterprise income tax shall be enterprises and other organizations that obtain income within the People’s Republic of China (hereinafter referred to as “Enterprises”) and shall pay enterprise income tax in accordance with the provisions of this Law.

This Law shall not apply to wholly individually-owned enterprises and partnership enterprises.

Article 2: Enterprises are divided into resident enterprises and non-resident enterprises.

For the purposes of this Law, the term “resident enterprises” shall refer to Enterprises that are set up in China in accordance with the law, or that are set up in accordance with the law of the foreign country (region) whose actual administration institution is in China.

For the purposes of this Law, the term “non-resident enterprises” shall refer to Enterprises that are se t up in accordance with the law of the foreign country (region) whose actual administration institution is outside China, but they have set up institutions or establishments in China or they have income originating from China without setting up institutions or establishments in China.

Article 3: Resident enterprises shall pay enterprise income tax originating both within and outside China. Non-resident enterprises that have set up institutions or premises in China shall pay enterprise income tax in relation to the income originating from China obtained by their institutions or establishments, and the income incurred outside China but there is an actual relationship with the institutions or establishments set up by such enterprises.

Where non-resident enterprises that have not set up institutions or establishments in China, or where institutions or establishments are set up but there is no actual relationship with the income obtained by the

institutions or establishments set up by such enterprises, they shall pay enterprise income tax in relation to the income originating from China.

Article 4: The rate of enterprise income tax shall be 25%.

Non-resident enterprises that have obtained income in accordance with the provisions of Paragraph Three of Article 3 hereof, the applicable tax rate shall be 20%.

Chapter Two: Taxable Income

Article 5: The balance derived from the total income in each taxable year of Enterprises, after deduction of the non-taxable income, tax exempted income, other deductions and the making up of losses of previous years shall be the taxable income.

Article 6: Income obtained by Enterprises from various sources in monetary and non-monetary terms shall be the total income, including:

1.income from sale of goods;

2.income from provision of labour services;

3.income from transfer of property;

4.income from equity investment such as dividend and bonus;

5.interest income;

6.rental income;

7.income from royalties;

8.income from donations; and

9.other income.

Article 7: The following income from the total income shall not be taxable:

1.financial funding;

2.administrative fees and government funds obtained and included in financial management in accordance with the law; and

3.other non-taxable income prescribed by the State Council.

Article 8: Reasonable expenses that are relevant to the income actually incurred and obtained by Enterprises, including costs, fees, tax payments, losses and other fees may be deducted from the taxable income.

Article 9: In relation to the expenses from charitable donations incurred by Enterprises, the portion within 12% of the total annual profit may be deducted from the taxable income.

Article 10: The following expenses may not be deducted from the taxable income:

1.income from equity investment paid to investors such as dividend and bonus;

2.payment of enterprise income tax;

https://www.sodocs.net/doc/619143725.html,te payment fines;

4.penalties; fines and losses from confiscated property;

5.expenses from donations other than those prescribed in Article 9 hereof;

6.sponsorship fees;

7.expenses for non-verified provisions; and

8.other expenses irrelevant to the income obtained.

Article 11: Where Enterprises compute the taxable income, the depreciation of fixed assets calculated in accordance with provisions may be deducted.

No depreciation may be deducted for the following fixed assets:

1.fixed assets other than premises and buildings that have not yet been used;

2.fixed assets leased from other parties by means of business lease;

3.fixed assets leased to other parties by means of lease financing;

4.fixed assets that have been depreciated in full but are still in use;

5.fixed assets that are irrelevant to business activities;

https://www.sodocs.net/doc/619143725.html,nd credited as fixed assets after independent price valuation;

7.other fixed assets whose depreciation may not be calculated.

Article 12: In Enterprises compute the taxable income, the amortization of intangible assets calculated in accordance with provisions may be deducted.

The amortization of the following intangible assets may not be deducted:

1.the fees for self development of intangible assets that have been deducted from the taxable income;

2.self-created goodwill;

3.intangible assets that are irrelevant to business activities; and

4.other intangible assets whose amortization fee may not be calculated.

Article 13: Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted:

1.reconstruction expenses for fixed assets that have been depreciated in full;

2.reconstruction expenses for fixed assets leased from other parties;

3.heavy repair expenses of fixed assets; and

4.other expenses that shall be treated as long-term amortization fees.

Article 14: During the period when Enterprises invest outside the territory, the cost of investment in assets may not be deducted from the taxable income.

Article 15: The inventory used or sold by Enterprises whose cost is calculated in accordance with provisions may be deducted from the taxable income.

Article 16: Where Enterprises transfer assets, the net value thereof may be deducted from the taxable income.

Article 17: Where Enterprises compute the consolidated enterprise income tax, the losses of business institutions outside the territory may not be offset by the profits of business institutions inside the territory.

Article 18: Where there is a loss in a taxable year of Enterprises, it may be brought forward to the

succeeding years and made up by the income of succeeding years, but the limit of bringing forward may not exceed five years.

Article 19: Where non-resident enterprises obtain income provided in Paragraph Three of Article 3 hereof, the taxable income shall be calculated in accordance with the following methods:

1.income from equity investment such as dividend and bonus and interest income, rental income and royalties, the total income shall be the taxable income;

2.income from property transfer, the balance derived from the deduction of net asset value from the total income shall be the taxable income;

3.other income whose taxable income shall be calculated with reference to the previous two methods.

Article 20: The income, specific scope and standard of deduction and the specific method of taxation treatment of assets prescribed in this Chapter shall be provided by the departments in charge of finance and taxation under the State Council.

Article 21: In computing the taxable income, where financial and accounting treatment methods of Enterprises are inconsistent with tax laws and administrative regulations, such taxable income shall be computed in accordance with tax laws and administrative regulations.

Chapter Three: Payable Tax

Article 22: The taxable income of Enterprises shall be the balance derived from the taxable income of Enterprises multiplies the applicable rate and minus the tax amount of tax reduction and exemption pursuant to the preferential tax treatment hereof.

Article 23: The income tax that has been paid outside the territory for the following income obtained by Enterprises may be offset from the payable tax of the current period. The offset limit is the payable tax calculated in accordance with provisions hereof in respect of the income of such item, the portion in excess of the offset limit may be made up by the balance of the offset amount of the current year out of the annual offset limit within the next five years:

1.The taxable income originating outside China by resident enterprises;

2.The taxable income incurred outside China that is obtained by institutions or establishments of non-resident enterprises set up in China with an actual relationship with such institution or establishment.

Article 24: Where income from equity investment such as dividend and bonus originating outside the territory of China is shared by foreign enterprises directly or indirectly controlled by resident enterprises, the portion undertaken by foreign enterprises in the actual income tax actually paid outside the territory by foreign enterprises may be offset in the offset limit prescribed in Article 23 hereof as the income tax that may be offset outside the territory by such resident enterprises.

Chapter Four: Preferential Tax Treatment

Article 25: The industries and projects with key support and under encouraged development by the State may be given preferential enterprise income tax treatment.

Article 26: The following income of Enterprises shall be tax-exempted income:

1.income from interests on government bonds;

2.income from equity investment income such as dividend and bonus between qualified resident enterprises;

3.income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments;

4.income of qualified non-profit organizations.

Article 27: The following income may be subject to exempted or reduced enterprise income tax:

1.income from engaging in projects of agriculture, forestry, animal husbandry and fisheries by Enterprises;

2.income from investment and operation of infrastructure projects with key state support such as habour, pier, airport, railway, highway, electricity and hydroelectricity by Enterprises;

3.income from engaging in qualified projects of environmental protection and energy and water conservation;

4.income from qualified transfer of technology by Enterprises; and

5.income prescribed by Paragraph Three of Article 3 hereof.

Article 28: Small-scale Enterprises with minimal profits that are qualified are subject to the applicable enterprise income tax rate with a reduction of 20%.

High and new technology Enterprises that require key state support are subject to the applicable enterprise income tax rate with a reduction of 15%.

Article 29: The autonomous authority of ethnic autonomous locality may decide on the reduction or exemption of the portion of enterprise income tax shared by the locality that shall be paid by Enterprises of the ethnic autonomous locality. Where an autonomous prefecture or autonomous county decides on the reduction or exemption, they must report to the people’s government of province, autonomous region or municipality directly under the central government for approval.

Article 30: Weighted deduction may be computed in taxable income for the following expenses of Enterprises:

1.research and development fees incurred by Enterprises in the development of new technology, new products and new skills; and

2.the wages paid by Enterprises for job placement of the disabled and of other personnel encouraged by the State.

Article 31: Venture investment enterprises that engage in venture investment requiring key state support and encouragement may offset the taxable income at a certain ratio of the investment amount.

Article 32: Where the fixed assets of Enterprises actually require accelerated depreciation due to technology advancement, the years of depreciation may be shortened or the accelerated depreciation

method may be adopted.

Article 33: The income obtained by Enterprises from the production of products in line with state industrial policies through comprehensive use of resources may be deducted from the taxable income.

Article 34: The investment by Enterprises on procurement of special facilities for environmental protection, energy and water conservation and safe production may be subject to an offset tax amount at a certain ratio.

Article 35: The specific measures of preferential tax treatment prescribed by this Law shall be formulated by the State Council.

Article 36: Where there is a significant impact on the business activities of Enterprises pursuant to the needs of national economy and social development, or due to unexpected public incidents, the State Council may formulate the special preferential policy of enterprise income tax and report to the Standing Committee of the National People’s Congress for the record.

Chapter Five: Tax Withheld at Source

Article 37: The payable income tax from income obtained by non-resident enterprises in accordance with Paragraph Three of Article 3 hereof shall be subject to tax withheld at source, with the payer as the withholding agent. The tax payment shall be withheld from the amount paid or the payable amount due from each tax payment and payable amount of the withholding agent.

Article 38: In respect of the payable income tax from income obtained by non-resident enterprises from project works and labour services in China, the tax authority may designate the payer of project price or labour fee as withholding agent.

Article 39: In respect of the income tax that shall be withheld in accordance with Articles 37 and 38 hereof, where the withholding agent has not withheld or fails to perform the withholding obligation in accordance with the law, the taxpayer shall pay in the place where the tax is incurred. Where the taxpayer does not pay in accordance with the law, the tax authority may pursue the payable tax amount of such taxpayer from the amount payable by the payer of other income projects in China of such taxpayer.

Article 40: The withholding agent shall turn the tax payment withheld to the treasury within 7 days from the day of withholding, and submit a statement of withholding enterprise income tax to the tax authority of the place where it is located.

Chapter Six: Special Tax Payment Adjustment

Article 41: The business transactions between Enterprises and their affiliates that reduce the taxable income or income of such Enterprises and their affiliates not in compliance with independent transaction principle, the taxation authority has the right to make an adjustment in accordance with reasonable

methods.

The cost incurred in joint development and transfer of intangible assets, or joint provision and acceptance of labour services by Enterprises and their affiliates shall be shared under the independent transaction principle in computing the taxable income.

Article 42: Enterprises may report to the tax authority the pricing principle and calculation method of the transactions between their affiliates. Upon negotiation and confirmation with the Enterprises, the tax authority may reach the advance pricing arrangement.

Article 43: Where Enterprises submit to the tax authority the annual enterprise income tax return, they shall enclose a statement of the annual business transactions between affiliates in respect of the business transactions of the Enterprises and their affiliates.

Where the tax authority conducts affiliated business investigation, Enterprises and their affiliates, and other enterprises relevant to the affiliated business investigation shall provide the relevant information in accordance with provisions.

Article 44: Where Enterprises fail to provide the information of business transactions of affiliates, or provide false and incomplete information that cannot faithfully reflect the actual affiliated business transaction, the tax authority has the right to verify its taxable income.

Article 45: Where Enterprises controlled by resident enterprises or resident enterprises and Chinese residents in the country (region) where the actual tax burden is obviously lower than the tax rate prescribed by Paragraph One of Article 4 hereof, and profits are not distributed or distributed at a reduced rate due to reasons other than reasonable business needs, the portion of the above profits belonged to such resident enterprises shall be included in the income of such resident enterprises of the current period.

Article 46: The interest fee incurred in excess of the prescribed standard obtained by Enterprises from the loan investment and equity investment of their affiliates may not be deducted from the taxable income.

Article 47: Where Enterprises implement other arrangement without reasonable business objectives to reduce the payable income or income, the tax authority has the right to adjust in accordance with reasonable methods.

Article 48: Where tax payment requires to be levied additionally by tax authority in respect of the tax payment adjustment made in accordance with the provisions of this Chapter, such tax payment shall be levied additionally and interest shall be levied in accordance with the provisions of the State Council.

Chapter Seven: Administration of Tax Levying and Collection

Article 49: The administration of levy and collection of enterprise income tax shall follow the provisions hereof in addition to the Law of the People’s Republic of China on the Administration of Levying and Collection of Tax.

Article 50: Unless otherwise specified by tax laws and administrative regulations, resident enterprises whose place of tax payment is the place of registration of the Enterprise but the place of registration is outside the territory, the place of tax payment shall be the place where the actual administration institution is located.

Where resident enterprises establish business institutions in China without legal person qualification, it shall consolidate the calculation and payment of enterprise income tax.

Article 51: In respect of non-resident enterprises that obtain the income prescribed in Paragraph Two of Article 3 hereof, the place of tax payment shall be the place where the institution or the establishment is located. Non-resident enterprises that set up two or more institutions or establishments in China may, upon the examination and approval of the tax authority, select its main institution or establishment to pay the consolidated enterprise income tax.

Where non-resident enterprises obtain the income prescribed in Paragraph Three of Article 3 hereof, the place of tax payment shall be the place where the withholding agent is located.

Article 52: Enterprises may not pay consolidated enterprise income tax unless otherwise prescribed by the State Council.

Article 53: Enterprise income tax shall be calculated in accordance with the taxable year which starts from 1 January to 31 December of a calendar year.

If an Enterprise commences business or terminates its business activities during the taxable year and the actual business period of such taxable year is less than 12 months, the actual business period shall be treated as a taxable year.

Where the Enterprise is liquidated in accordance with the law, the liquidation period shall be a taxable year.

Article 54: Enterprise income tax shall be prepaid on a monthly or quarterly basis.

Enterprises shall submit a prepaid enterprise income tax return to the tax authority within 15 days of the completion of the month or the quarter to make tax prepayment.

Enterprises shall submit an annual enterprise income tax return to the tax authority within five months of the completion of the year and make the settlement of the payable and refundable tax payment. Enterprises that submit the enterprise income tax return shall enclose a financial report and other relevant information in accordance with provisions.

Article 55: Where Enterprises terminate business activities in the interim of the year, they shall handle with the tax authority the settlement and payment of enterprise income tax of the current period within 60 days from the actual termination of business.

Enterprises shall, prior to handling registration cancellation, file a return of the income settled and pay enterprise income tax in accordance with the law.

Article 56: Enterprise income tax paid in accordance with this Law shall be calculated in Renminbi. Where the income is calculated in a currency other than Renminbi, it shall be converted into Renminbi for tax payment.

Chapter Eight: Supplementary Provisions

Article 57: Enterprises set up with approval prior to the promulgation of this Law that enjoy low preferential tax rate in accordance with the tax laws and administrative regulations at the current period may, pursuant to the provisions of the State Council, gradually transit to the tax rate provided herein within five years of the implementation of this Law. Where such enterprises enjoy regular tax exemption and reduction, the treatment continues to apply until expiry after the implementation of this Law. However, those that fail to be entitled to this treatment by reason of not making any profits, the preferential period shall be calculated from the year this Law is implemented.

High and new technology enterprises that are set up in a specific zone in accordance with the law for the purpose of external economic cooperation and technology exchange and that are newly set up and require key state support in the region of special policy of such region specified by the State Council may eligible for transitional treatment and the specific measures shall be provided by the State Council.

Other enterprises under the encouraged category confirmed by the state may eligible for tax exemption and reduction in accordance with the provisions of the State Council.

Article 58: Where agreements on taxation concluded by the People’s Republic of China and foreign governments contain different provisions, such agreements shall prevail.

Article 59: The implementing regulations shall be formulated by the State Council on the basis of this Law.

Article 60: This Law shall come into effect as of 1 January 2008. The Law of the People’s Republic of China on the Enterprise Income Tax of Foreign-invested Enterprises and Foreign Enterprises adopted at the 4th session of the 7th National People’s Congress on 9 April 1991 and the Tentative Regulations of the People’s Republic of China on Enterprise Income Tax promulgated by the State Council on 13 December 1993 shall be repealed simultaneously.

新企业所得税法单选题(doc 83页)

新企业所得税法单选题(doc 83页)

1、根据《中华人民共和国企业所得税法》企业分为（A） A．居民企业和非居民企业 B．内资企业和外资企业 C．中国企业和外国企业 D．法人企业和非法人企业 2、下列依照中国法律、行政法规成立的企业中哪个企业不适用企业所得税法（A） A．个人独资企业 B．事业单位 C．个人独资有限公司 D．民办非企业单位

3、下列依照中国法律、行政法规成立的企业中哪个企业不适用企业所得税法（C） A．民办非企业单位 B．基金会 C．合伙企业 D．社会团体 4、在中华人民共和国境内，依照企业所得税法规定缴纳企业所得税的企业不包括（C）。 A．依照中国法律、行政法规在中国境内成立的企业 B．依照中国法律、行政法规在中国境内成立的事业单位 C．依照中国法律、行政法规在中国境内成立的个人独资企业D．依照中国法律、行政法规在中国境内成立的社会团体 5、在中华人民共和国境内，依照企业所得税法规定缴纳企业所得税的企业不包括（B）。 A．依照中国法律、行政法规在中国境内成立的民办非企业单位B．依照中国法律、行政法规在中国境内成立的合伙企业 C．依照中国法律、行政法规在中国境内成立的基金会 D．依照中国法律、行政法规在中国境内成立的商会 6、在中华人民共和国境内，依照企业所得税法规定缴纳企业所得税

的企业不包括（B）。 A．依照中国法律、行政法规在中国境内成立的个人独资有限公司B．依照中国法律、行政法规在中国境内成立的个人独资企业C．依照外国法律、行政法规在中国境外成立的实际管理机构在中国境内的个人独资企业 D．依照外国法律、行政法规在中国境外成立的有来源于中国境内所得的个人独资企业 7、企业所得税法及其实施条例规定的税率不包括（C）。A．25% B．20% C．18% D．15% 8、居民企业应当就其来源于（C）的所得缴纳企业所得税。A．中国境内 B．中国境外 C．中国境内、境外 D．国内各地 9、居民企业，是指（C）。 A．中国境内成立的企业。

新企业所得税的变化

新企业所得税的变化TTA standardization office

新企业所得税的变化公司内部档案编码：[OPPTR-OPPT28-OPPTL98-OPPNN08]

新企业所得税的变化【最新资料，WORD文档，可编辑】

在新企业所得税法出台之后，其实施条例也于2007年岁末由国务院颁布。本期财务监管的主题即为新企业所得税法及其实施条例的解读，分析了新税法的重大变化、税收优惠方面的新政策，同时分析了股权转让收入的征税问题。 国务院2007年12月6日颁布的企业所得税法实施条例将新企业所得税法的很多原则性规定进行了细化，增强了新税法的可操作性，并于2008年1月1日与企业所得税法同步施行。新企业所得税法及其实施条例在企业所得税的纳税主体、税率、税前扣除、税收优惠以及税收征管等方面都有较大程度的变化和创新，也给内资企业产生了积极和深远的影响。 变化一：税率降低、税负减轻、食品饮料、银行等多数行业将受益 对于内资企业而言，目前的企业所得税率一般为33%，新税法实施以后所得税税率统一为25%，税率的降低将明显降低其税收负担，提高了内资企业的税后净利，绝大多数内资企业将从中受益。 就行业而言，食品饮料、银行、通信运营、煤炭、钢铁、石油化工、商业贸易、房地产等行业将受益较大，特别是银行业和白酒行业，过去由于没有税收优惠，部分费用不能据实在税前予以扣除，导致实际税率远高于目前33%的所得税税率，因此这两个行业受惠最大。 变化二：统一了工资薪金、研发费、捐赠、广告费等税前扣除标准，体现了公平税负原则 合理工薪支出均可税前扣除。内资企业的计税工资制度将取消，老个税中规定了内资企业税前工资扣除标准即每人每月为1600元，超过部分不能在税前扣除，相应的职工教育经费、工会经费和职工福利费等都统一实行计税工资扣除。新所得税法取消了计税工资制度，企业真实合理的工资支出都可在税前据实扣除，并且规定对企业的职工福利费、工会经费、职工教育经费支出调整为按照“工资薪金总额”的14%、2%、2.5%扣除，从而减少了所得税的税基，提高企业的税后净利，特别是对高收入行业的净利润影响很大，如银行业、房地产业等。 研发费用可以加计50%扣除。新企业所得税法规定，企业为开发新技术、新产品、新工艺发生的研究开发费用可以加计扣除，具体可按实际发生额的150%抵扣当年度的应纳税所得额，这对研发投入较大的企业较为有利。公益性捐赠在利润总额的12%以内准予扣除。新企业所得税提高了公益性捐赠的扣除标准，规定企业的公益性捐赠，即企业向民政、教科文卫、环保、社会公共和福利事业等的捐赠，在其年度利润总额12%以内的部分，准予扣除。同时规定不得扣除公益性捐赠以外的捐赠支出。 广告费和业务宣传费不超过收入15%准予扣除。企业广告费的扣除标准从老法的2%、8%、25%以及特定期间全额扣除的多标准变成了投入可按销售

新企业所得税法试题含答案解析

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区分内外资企业立法，分别统一了外资企业所得税和内资企业所得税。全国人民代表大会于1991年4月制定了《外商投资企业和外国企业所得税法》，并于同年7月1日起施行。国务院于1993年12月13日制定了《企业所得税暂行条例》，并于1994年1月1日施行。这两部法律法规构成了现行的企业所得税制度。 这种内外有别的企业所得税制度，在对外开放、吸引外资、发展经济方面发挥了重要作用，但也暴露出一些问题。一是税制不统一造成了内外资企业之间、区域之间的不公平竞争。根据全国企业所得税税源调查资料测算，内资企业平均实际税负为25％左右，外资企业平均实际税负为15％左右，内资企业高出外资企业近10个百分点；特定区域的税收优惠，也造成企业不公平竞争和地区发展不平衡。二是税收优惠漏洞造成税款流失：“离岸公司”“、返程投资” 现象等“假外资”真避税情况较多。三是企业所得税制度散乱，法规阶位低，不适应税收法定原则的确立。 由于现行税制存在的问题，加上我国加入WTO后形势的发展，进行企业所得税改革，统一内外资企业所得税的呼声高涨。2001年财政部着手起草新的企业所得税法，2004年财政部、国税总局向国务院提交草案。 但是，因为涉及各利益主体的直接利益，新的企业所得税法的立法进程却是一波三折。2005年54家在华投资的世界500强企业向财政部、商务部、国家税务总局提交书面意见，要求延长外资企业税收优惠期。商务部和沿海地区地方政府官员也表达了对内外资企业所得税合并后影响外资引进的担忧。这些意见在一定程度上延缓了立法进程。 毕竟统一内外资企业所得税是大势，2006年9月，国务院将《企业所得税法（草案）》提请全国人大常委会审议，2007年3月全国人民代表大会通过了《企业所得税法》。 二、《企业所得税法》的立法原则 1、公平税负原则，解决现行税制内外资企业税收待遇不同及区域差别待遇问题，统一税率和税收优惠措施。体现了“四个统一”：内外资统一适用《企业所得税法》；统一税率；统一税前扣除办法和标准；统一税收优惠政策 2、落实科学发展观原则，统筹经济社会和区域协调发展，促进环保，强调和谐与可持续发展。比如第二十八条对高新技术企业的低税率规定，第二十九条民族自治地方的减征或免征规定，第三十条对安置残疾人员工资的加

新企业所得税法解析

解析新企业所得税法之变化 《中华人民国企业所得税法》（以下简称《企业所得税法》）由中华人民国第十届全国人民代表大会第五次会议于2007年3月16日通过，并将于2008年1月1日起施行。与《中华人民国企业所得税暂行条例》（以下简称《企业企业所得税暂行条例》）相比，《中华人民国企业所得税法》发生了的变化： 1、法位之变 《企业所得税暂行条例》由国务院制定，属于行政法规的畴。而《企业所得税法》则由全国人民代表大会制定，属于法律畴。后者法律地位上要高于前者。《企业所得税法》也成为继《个人所得税法》《外商投资企业和外国企业所得税法》以及《税收征管法》之后的由全国人大及其常委会制定的第四部法律。 2、结构之变 《企业所得税暂行条例》全篇共二十条，而没有章节结构，只有条款之分。《企业所得税法》全篇共六十条，并且按照一般的法律体例，设总则等章节。 3、纳税人之变 《企业所得税暂行条例》只适用于资企业，而不适用于外商投资企业与外国企业。《企业所得税法》则对所有企业适用，既包括资企业，也包括外商投资企业和外国企业。因此，《企业所得税法》的制定与施行标志着在中国并行了二十多年的外资两套所得税法的合并，同时也宣告了外商投资企业与外国企业在中国享受超国民待遇的终结。 4、税率之变 《企业所得税暂行条例》所规定的法定税率为33%.《企业所得税法》规定的税率为25%.同时明确对非居民企业取得的应税所得适用20%的税率。除此之外，还规定对小型微利企业减按20%的税率征收企业所得税。 5、应纳税所得额概念之变 《企业所得税暂行条例》对应纳税所得额的解释是：纳税人每一纳税年度的收入总额减去准予扣除基础上后的余额为应纳税所得额。《企业所得税法》的界定则是“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。”对照税收征管实际，

新企业所得税法的变化及其筹划3600字

新企业所得税法的变化及其筹划3600字 一、新企业所得税法的主要变化 （一）首次引入“居民企业”和“非居民企业”概念国际上大多数国家对个人以外的组织或实体课税，是以法人作为标准认定纳税人的。实行法人税制是企业所得税制发展的方向，也是企业所得税改革的内在要求，有利于更加规范、科学、合理地确定企业的纳税义务。按照国际的通行做法，新企业所得税法在界定纳税人身份时采用了规范的“居民企业”和“非居民企业”概念，以法人主体为标准纳税。居民企业要承担全面纳税义务，就其境内外全部所得纳税，而非居民企业则承担有限纳税义务，一般只就其来源于我国境内的所得纳税。 （二）收入总额的口径有变化旧企业所得税法对收入总额的规定是纳税人在一个纳税年度内取得的各项收入，包括生产、经营收入、财产转让收入、利息收入、租赁收入、特许权使用费收入、股息收入和其他收入，采用的是列举法；而新企业所得税法则采用宽口径的收入总额概念，将企业以货币形式和非货币形式从各种来源取得的收入作为收入总额，然后剔除如财政拨款、依法收取并纳入财政管理的行政事业性收费、政府性基金等，从而新企业所得税法的收入总额口径比原来要大，虽然实际计算结果没有太大的差异，但新规定有利于税务部门掌握企业所有的收入来源，从而避免企业漏记收入。

（三）“两税合并”新企业所得税法最大的变化就是将内外资企业所得税率统一为25%。旧企业所得法下内资企业和外资企业的所得税税率均为33%，但对设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业等减按15%的税率征收企业所得税；对设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业减按24%的税率征收企业所得税；对企业年度应纳税所得额在3万元至10万元和3万元以下的分别实行27%和18%的优惠税率，从而内资企业平均实际税负为25%左右，外资企业平均实际税负为15%左右。同时，旧企业所得法税率档次多，使不同类型企业的名义税率和实际税负差距较大，因此，有必要统一内资、外资企业所得税税率。另外，新企业所得税法规定居民企业的所得税税率为25%，非居民企业的所得税税率为20%。符合条件的小型微利企业，减按20%的税率征收企业所得税；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。新企业所得税法实施后，内外资企业的税负趋于公平，可以避免“假外资”企业造成的国家税源流失现象。 （四）准予扣除的项目不同首先，对于工资支出，旧企业所得税法下，内资企业原只能按照计税工资扣除，而外资企业则可以据实扣除。新企业所得税法规定，企业均可以按照工资的实际支出据实扣除，从而缩小了内外资企业的差距，但新企业所得税法同时也规定，工资支出应做到真实、合理，否则税务机关有权