中国新企业所得税法英文译本

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

(Effective 1 January 2008)

16 March 2007 Zhu Xi Ling [2007] No. 63

Chapter 1 General Provisions

Article 1.

Enterprises and other organisations (collectively as "Enterprises") which derive income in the territory of the People's Republic of China shall be the taxpayers of Corporate Income Tax and shall pay Corporate Income Tax in accordance with the provisions of this Law.

This Law is not applicable to Sole Proprietorship Enterprises and Partnership Enterprises.

Article 2.

Enterprises shall be categorised into "Tax Resident Enterprise" and "Non-Tax Resident Enterprise".

"Tax Resident Enterprise" as stated in this Law shall refer to an Enterprise which is established in accordance with the laws in China, or an Enterprise which is established in accordance with the laws of foreign countries (regions) but with a place of effective management located within China. "Non-Tax Resident Enterprise" as stated in this Law shall refer to an Enterprise which is established in accordance with the laws of foreign countries (regions) and with its place of effective management located outside China, but which has an establishment or a place in China; or an Enterprise which, though having no establishment or place in China, derives income that is sourced from China.

Article 3.

Tax Resident Enterprises shall pay Corporate Income Tax on income derived from sources inside and outside China.

Non-Tax Resident Enterprises which have an establishment or a place in China shall pay Corporate Income Tax on income that is derived by such establishment or place in China from sources inside China as well as on income that, although derived from sources outside China, is effectively connected with such establishment or place.

Non-Tax Resident Enterprises which have no establishment or place in China or which have establishment or place in China but the income derived is not effectively connected with such establishment or place shall pay Corporate Income Tax on income derived from sources inside China.

Article 4.

The Corporate Income Tax rate shall be 25%.

The applicable tax rate for Non-Tax Resident Enterprises on income that is subject to Article 3 Paragraph 3 of this Law shall be 20%.

Chapter 2 Taxable Income

Article 5.

The Taxable Income of an Enterprise shall be the amount of its Gross Income in a tax year as reduced by Non-Taxable Income, Tax Exempt Income, various deductions and allowable losses brought forward from previous years.

Article 6.

Gross Income refers to the monetary and non-monetary income derived by the Enterprises from various sources, including:

(1) income from sales of goods;

(2) income from provision of services;

(3) income from transfer of property;

(4) dividend and profit distribution, etc. from equity investment;

income;

(5) interest

income;

(6) rental

income;

(7) royalty

(8) income from receipt of donation;

income.

(9) other

Article 7.

The following types of Gross Income shall be Non-Taxable Income:

appropriation;

(1) fiscal

(2) governmental administration charges and governmental funds that are collected and

administered by government in accordance with the relevant laws;

(3) other Non-Taxable Income as stipulated by the State Council.

Article 8.

In calculating the Taxable Income, an Enterprise is allowed to deduct reasonable expenditures which have actually been incurred and are related to the generation of income, including costs, expenses, taxes, losses and other expenditures.

Article 9.

Charitable donation expenditures incurred by an Enterprise are allowed to be deductible up to 12% of its total annual profit in calculating the Taxable Income.

Article 10.

The following expenditures shall not be deductible in calculating the Taxable Income:

(1) payment made to the investors in the nature of dividend and profit distribution, etc. from

equity investment;

(2) Corporate Income Tax payments;

surcharges;

(3) tax

(4) penalty, fine and loss arising from confiscation of property;

(5) donation other than those stipulated in Article 9 of this Law;

(6) sponsorship

expenditures;

(7) provisions that have not been verified;

(8) other expenditures that are not related to the generation of income.

Article 11.

In calculating Taxable Income, the depreciation of fixed assets of an Enterprise that is computed in accordance with the relevant rules is allowed to be deductible.

No depreciation shall be allowed for the following fixed assets:

(1) fixed assets other than buildings and structure which have not been put in use;

(2) fixed assets leased-in under an operating lease arrangement;

(3) fixed assets leased-out through a financing lease arrangement;

(4) fixed assets which have been fully depreciated but are still in use;

(5) fixed assets which are not related to the operation activities;

(6) land which is separately appraised and booked as a fixed asset;

(7) other fixed assets which are disallowed for depreciation and deduction.

Article 12.

In calculating Taxable Income, the amortization of intangible assets of an Enterprise that is computed pursuant to the relevant rules is allowed to be deductible.

No amortization shall be allowed for the following intangible assets:

(1) expenditures for self-developed intangible assets which have already been deducted in

calculating Taxable Income;

goodwill;

(2) self-created

(3) intangible assets which are not related to the operation activities;

(4) other intangible assets which are disallowed for amortization and deduction.

Article 13.

In calculating Taxable Income, the following expenditures of an Enterprise shall be treated as long-term deferred expenses and shall be amortised pursuant to the relevant rules for deduction:

(1) expenditures for reconstructing fixed assets which have been fully depreciated;

(2) expenditures for reconstructing leased-in fixed assets;

(3) expenditures incurred for major repairs of fixed assets;

(4) other expenditures which shall be treated as long-term deferred expenses.

Article 14.

During the period that an Enterprise makes external investment, the cost of investment assets shall not be deductible in calculating the Taxable Income.

Article 15.

Where an Enterprise uses or sells inventory, the cost of the inventory which is calculated pursuant to the relevant rules is allowed to be deductible in calculating Taxable Income.

Article 16.

Where an Enterprise transfers its assets, the net book value of the said assets is allowed to be deductible in calculating Taxable Income.

Article 17.

Where an Enterprise combines and calculates its Corporate Income Tax liability, the loss incurred by its overseas business establishments shall not offset the profits of its domestic business establishments.

Article 18.

The loss incurred during a tax year by an Enterprise is allowed to be carried forward to the following years and set off against the profits of the following years, but the carry-forward period shall not exceed a maximum of 5 years.

Article 19.

The Taxable Income derived by a Non-Tax Resident Enterprise under Article 3 Paragraph 3 of this Law shall be determined using the following methods:

(1) dividend and profit distribution, etc. from equity investment, and income from interest,

rental and royalty shall be based on the Gross Income;

(2) income arising from the transfer of property shall be based on the Gross Income as

reduced by the net book value of such property;

(3) the Taxable Income of other income shall be calculated by reference to the above two

methods.

The detailed scopes and criteria relating to income and deduction, and the detailed methods relating to tax treatments of assets as stipulated in this Chapter shall be determined by the in-charge finance and tax departments of the State Council.

Article 21.

Where the corporate financial and accounting treatments are different from the tax laws and administrative regulations, the calculation of Taxable Income shall follow the tax laws and administrative regulations.

Chapter 3 Tax Payable

Article 22.

Tax Payable shall be the remaining balance of the multiplication of the Taxable Income of an Enterprise and the applicable tax rate, minus the tax reduction, exemption and credits allowable pursuant to the rules relating to tax preferential treatments as stipulated in this Law.

Article 23.

The foreign income tax already paid abroad on the following income items derived by an Enterprise may be credited against its Tax Payable in the current period. The credit limit shall be the Tax Payable in respect of such income as calculated in accordance with this Law. Any amount exceeding the credit limit in the current year may be carried forward for 5 years. The carry-forward credit can be utilized in such future years to the extent that the credit limit for a year exceeds the amount of foreign tax of that year:

(1) Taxable Income derived by a Tax Resident Enterprise from sources outside China;

(2) Taxable Income that is derived by the establishments or places in China of a Non-Tax

Resident Enterprise from sources outside China, and is effectively connected with such

establishments or places.

Article 24.

If a Tax Resident Enterprise derives non-China sourced income of dividend and profit distribution etc. from equity investment distributed from its directly or indirectly controlled foreign enterprise, the income tax actually paid abroad by the foreign enterprise that is associated with the aforesaid income may be treated as creditable foreign income tax of the Tax Resident Enterprise and credited within the credit limit as stipulated under Article 23 of this Law.

Chapter 4 Preferential Tax Treatment

Article 25.

Preferential treatments in respect of Corporate Income Tax shall be granted to industries and projects that are specifically supported and encouraged by the State.

Article 26

The following income items of an Enterprise shall be tax-exempt income:

(1) interest income from State treasury bonds;

(2) qualified dividend and profit distribution etc. from equity investment between Tax

Resident Enterprises which meet certain prescribed criteria;

(3) dividend and profit distribution etc. from equity investment as derived by a Non-Tax

Resident Enterprise which has an establishment or a place in China from a Tax Resident Enterprise provided that the said income is effectively connected with such establishment or place;

(4) income derived by qualified non-profit-making organisations.

Corporate Income Tax of an Enterprise may be reduced or exempted on the following income items:

(1) Income derived from agricultural, forestry, animal husbandry and fishery projects;

(2) Income derived from investment and operation of public basic infrastructure projects that

are specifically supported by the State;

(3) Income derived from environmental protection, energy and water conservation projects

which meet certain prescribed criteria;

(4) Income derived from the transfer of technology which meets certain prescribed criteria;

(5) Income derived in accordance with Article 3 Paragraph 3 of this Law.

Article 28.

Corporate Income Tax shall be levied at the reduced rate of 20% for qualified Small and Thin-profit Enterprises.

Corporate Income Tax shall be levied at the reduced rate of 15% for High/New Tech Enterprises that are specifically supported by the State.

Article 29.

The autonomous authorities of the autonomous regions may grant reduction or exemption out of the locally retained portion of Corporate Income Tax payable by Enterprises residing in their own autonomous regions. Where the said reduction or exemption is determined by the autonomous city or autonomous county, they shall report to the people's governments of the province, autonomous region or the municipal directly under the central government for approval.

Article 30.

Additional deduction may be allowed for the following expenditures of an Enterprise when calculating Taxable Income:

(1) Research and development expenses incurred for the development of new technologies,

new products and new craftsmanship;

(2) Salaries paid in the course of settling handicapped staff and other employees

encouraged by the State.

Article 31.

For Venture Capital Enterprises which invest in venture capital investment sectors specifically supported and encouraged by the State, a certain percentage of the investment may be deductible against the Taxable Income.

Article 32.

Fixed assets of an Enterprise that deserve accelerated depreciation for reasons such as technological advancement, etc. may be depreciated over shorter periods or using an accelerated depreciation method.

Article 33.

Income derived by an Enterprise from manufacturing products which are compliant with the industrial policies of the State by way of comprehensive utilisation of resources may enjoy income reduction in calculating Taxable Income.

Article 34.

A certain percentage of the investment amount made by an Enterprise for acquiring specific equipment used for purposes of environmental protection, energy and water conversation and enhancement of production safety, etc. may be credited against its Tax Payable.

Article 35

The detailed rules relating to the preferential tax treatments as prescribed in this Law shall be formulated by the State Council.

Article 36.

To address the needs of the State in relation to economic and social developments or emergent circumstances causing significant impacts to the operation of Enterprises, the State Council may formulate special Corporate Income Tax preferential policies and file with the Standing Committee of the National People's Congress of China for records.

Chapter 5 Withholding at Source

Article 37.

Withholding at source shall be adopted for Corporate Income Tax on the income derived by any Non-Tax Resident Enterprises under Article 3 Paragraph 3 of this Law; and the payer shall be the Withholding Agent. The tax payments shall be withheld from the payment or payable and be settled by the Withholding Agent, at each time when the payment is made or becomes due. Article 38.

For Corporate Income Tax payable on the income derived by Non-Tax Resident Enterprises in relation to contractor projects and services in China, the tax authorities may appoint the payers of project fee or service fee as Withholding Agent.

Article 39.

For Corporate Income Tax which shall be withheld and settled pursuant to Articles 37 and 38 of this Law, where the Withholding Agent has not withheld and settled the tax or cannot fulfil its withholding obligation, the taxpayer shall settle the tax at the location of the source of such income. Where the taxpayer has not settled the tax according to this Law, the tax authorities may trace and collect the overdue tax payable by the taxpayer from the payers in respect of the taxpayer's other projects within China.

Article 40.

The Withholding Agent shall pay the tax withheld to the State Treasury and submit a Withholding Corporate Income Tax Return to the local tax authorities within 7 days after each incident of withholding.

Chapter 6 Special Tax Adjustments

Article 41.

Where a transaction between an Enterprise and its related party is not conducted pursuant to the arm's length principle and this results in the reduction of Taxable Gross Income or Taxable Income of the Enterprise or its related party, the tax authorities shall have the authority to make adjustment using appropriate methods.

The costs incurred by an Enterprise and its related parties for jointly developing or assigning intangible assets, or for jointly providing or receiving services shall be allocated based on the

arm's length principle for the computation of Taxable Income.

Article 42.

An Enterprise may propose the transfer pricing principles and determination methodology for the transactions with its related party to tax authorities; and the tax authorities and the Enterprise may conclude an Advance Pricing Arrangement after discussion and verification.

Article 43.

Where an Enterprise submits its annual Corporate Income Tax return to tax authorities, it shall attach annual related party transactions report with respect to the transactions with its related parties.

Where the tax authorities conduct transfer pricing investigations, the Enterprise, its related party and other enterprises related to the transfer pricing investigations shall provide relevant information according to the rules.

Article 44.

Where an Enterprise does not provide the information in relation to its related party transactions or it provides false and incomplete information which does not truly reflect its related party transaction situations, the tax authorities shall have the authority to deem its Taxable Income in accordance with the laws.

Article 45.

Where a Tax Resident Enterprise controls, or a Tax Resident Enterprise and a Chinese Individual Resident jointly control, an Enterprise that is established in countries (regions) whose effective tax burden is substantially lower than the tax rate as stated in Article 4 Paragraph 1 of this Law, if the profit is not distributed or is under-distributed not for reasonable operational needs, the portion of the aforesaid profit which is attributable to the Tax Resident Enterprise shall be added to the income of the Tax Resident Enterprise in the current period.

Article 46.

Where the ratio of debt investment versus equity investment from related parties exceeds the prescribed standard, the interest expenditure so incurred shall not be deductible from the Taxable Income.

Article 47.

Where an Enterprise enters into other arrangements without reasonable commercial purpose and this results in a reduction of Taxable Gross Income or Taxable Income, the tax authorities shall have the authority to make adjustment using appropriate methods.

Article 48.

Where the tax authorities make tax adjustments pursuant to this Chapter resulting in additional tax payable, such tax payable shall be collected, and interest levy shall be imposed pursuant to the relevant rules of the State Council.

Chapter 7 Administration of Assessment and Collection

Article 49.

In addition to this Law, the administration of Corporate Income Tax assessment and collection shall be enforced according to the rules as prescribed in the "Law of the People's Republic of China for Administration of Tax Assessment and Collection".

Article 50.

Except for rules otherwise prescribed in tax laws and administration regulations, the location of tax filing of a Tax Resident Enterprise shall be determined according to its place of registration; if the place of registration is outside China, the location of tax filing shall be where its place of effective management is situated.

Where a Tax Resident Enterprise sets up business establishments without legal status in China, it shall calculate and settle its Corporate Income Tax on a combined basis.

Article 51.

Where a Non-Tax Resident Enterprise derives income pursuant to Article 3 Paragraph 2 of this Law, the location of tax filing shall be the location of its establishment or place. Where a Non-Tax Resident Enterprise has established two or more establishments or places in China, it may select

its main establishment or place to make combined Corporate Income Tax filing and settlement, subject to the examination and approval by the tax authorities.

Where a Non-Tax Resident Enterprise derives income pursuant to Article 3 Paragraph 3 of this Law, the location of tax filing shall be the location of the Withholding Agent.

Article 52.

Except as otherwise prescribed by the State Council, Enterprises shall not consolidate their filing and settlement of Corporate Income Tax.

Article 53.

Corporate Income Tax shall be computed on a tax year basis. The tax year shall begin on 1 January and end on 31 December of a calendar year.

Where an Enterprise commences or ceases its business operation in the middle of a tax year making the actual business operation period to be less than 12 months, the actual business operation period shall be regarded as one tax year.

Where an Enterprise is being liquidated according to law, the liquidation period shall be regarded as one tax year.

Article 54.

Corporate Income Tax shall be pre-paid in monthly or quarterly instalments.

Enterprises shall submit provisional Corporate Income Tax returns to the tax authorities and make the prepayment within 15 days after the end of a month or a quarter.

Enterprises shall submit annual Corporate Income Tax return to the tax authorities, perform reconciliation and settle the payable (or refund) within 5 months after the end of the year.

At the time an Enterprise submits Corporate Income Tax return, it shall attach the financial and accounting reports and other relevant information according to the rules.

Article 55.

Where an Enterprise ceases its business operation in the middle of a year, it shall perform Corporate Income Tax reconciliation for the current period with the tax authorities within 60 days after it ceases its actual business operation.

Before performing de-registration, the Enterprise shall report its liquidation income to the tax authorities and settle Corporate Income Tax pursuant to the rules.

Article 56.

Corporate Income Tax calculated pursuant to this Law shall be denominated in RMB. Where the income is denominated in currencies other than RMB, it shall be converted into RMB and the tax shall be calculated and settled accordingly.

Chapter 8 Supplementary Provisions

Article 57.

Pursuant to the rules stipulated by the State Council, for Enterprises, which were approved to be established before the publication of this Law, and where they were entitled to preferential treatments in the form of reduced tax rate according to the then prevailing tax laws and administrative regulations, their tax rate may be gradually increased to the tax rate as prescribed in this Law within 5 years after the enforcement of this Law. Where Enterprises were entitled to preferential treatments in the form of tax holiday, they may continue to enjoy the tax holiday until

the tax holiday benefits expire pursuant to the rules stipulated by the State Council, but where they have not yet started to enjoy the tax holiday due to cumulated loss position, the period of tax holiday shall be deemed to have begun from the year of the enforcement of this Law.

High/New Tech Enterprises that are specifically supported by the State and are newly established in the special areas for promoting foreign economic cooperation and technological exchange as already enacted by the laws or in the areas which observe the same special policies as those of the aforementioned areas as already prescribed by the State Council, may enjoy grandfathering preferential treatments. The details shall be stipulated by the State Council.

Other Enterprises within the encouraged category already confirmed by the State may enjoy the tax reduction or exemption preferential treatments according to the rules of the State Council. Article 58.

Where the provisions in the relevant tax treaties concluded between the government of the People's Republic of China and the governments of foreign countries are different from the rules in this Law, the provisions in the treaties shall prevail.

Article 59.

The State Council shall formulate the detailed implementation regulations for this Law.

Article 60.

This Law shall take effect from January 1, 2008. The "Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises" which was passed in the 4th meeting of the 7th National People's Congress on 9 April 1991 and the "Provisional Rules of the People's Republic of China on Enterprise Income Tax" which was promulgated by the State Council on 13 December 1993 shall be annulled on the same date.

------ The End ------

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。

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中国工商银行个人存款业务包括:活期存款、整存整取、活期“一本通”、定期“一本通”、人民币零存整取存款、人民币整存零取存款、人民币存本取息存款、人民币定活两便储蓄存款、教育储蓄、定活通、个人通知存款、小额账户销户、挂失及密码 一、活期存款.............................................................................................................................. - 2 - 服务简介...................................................................................................................... - 3 - 服务特色...................................................................................................................... - 3 - 存款利率...................................................................................................................... - 3 - 二、整存整取.............................................................................................................................. - 3 - 服务简介...................................................................................................................... - 3 - 服务特色...................................................................................................................... - 3 - 起点金额与存期.......................................................................................................... - 4 - 存款利率...................................................................................................................... - 4 - 三、活期一本通.......................................................................................................................... - 4 - 服务简介...................................................................................................................... - 4 - 功能特点...................................................................................................................... - 4 - 四、定期一本通.......................................................................................................................... - 4 - 服务简介...................................................................................................................... - 4 - 功能特点...................................................................................................................... - 5 - 五、人民币零存整取定期存款.................................................................................................. - 5 - 服务简介...................................................................................................................... - 5 - 起点金额与存期.......................................................................................................... - 5 - 服务特色...................................................................................................................... - 5 - 六、人民币整存零取定期存款.................................................................................................. - 5 - 服务简介...................................................................................................................... - 5 - 起点金额与存期.......................................................................................................... - 5 - 服务特色...................................................................................................................... - 5 - 存款利率...................................................................................................................... - 5 - 七、人民币存本取息定期存款.................................................................................................. - 6 - 服务简介...................................................................................................................... - 6 - 起点金额与存期.......................................................................................................... - 6 - 存款利率...................................................................................................................... - 6 - 服务特色...................................................................................................................... - 6 - 八、人民币定活两便存款.......................................................................................................... - 6 - 服务简介...................................................................................................................... - 6 - 服务特色...................................................................................................................... - 6 - 存款利率...................................................................................................................... - 7 - 九、人民币教育储蓄.................................................................................................................. - 7 -

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