中華人民共和國企業(yè)所得稅法(英文)_第1頁
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1、LawofthePeoplesRepublicofChinaonEnterpriseIncomeTaxderofthePresidentofthePeople’sRepublicofChinaNo.63TheLawofthePeople’sRepublicofChinaonEnterpriseIncomeTaxadoptedattheFifthSessionoftheTenthNationalPeople’sCongressoftheP

2、eople’sRepublicofChinaonMarch162007isherebypromulgatedshallgointoeffectasofJanuary12008.HuJintaoPresidentofthePeople’sRepublicofChinaMarch162007LawofthePeople’sRepublicofChinaonEnterpriseIncomeTax(AdoptedattheFifthSessio

3、noftheTenthNationalPeople’sCongressonMarch162007)ContentsChapterIGeneralProvisionsChapterIITheAmountofIncomeTaxableChapterIIITheAmountofTaxPayableChapterIVPreferentialTaxPoliciesChapterVTaxWithheldatSourceChapterVIAdjust

4、mentofSpecialTaxPaymentChapterVIIAdministrationofTaxLevyingCollectionChapterVIIISupplementaryProvisionsChapterIGeneralProvisionsArticle1TheenterprisesotherganizationsthatarelocatedwithinthePeople’sRepublicofChinaearninco

5、me(hereinaftergenerallyreferredtoasenterprises)arepayersofenterpriseincometaxwhichshallbepaidinaccdancewiththeprovisionsofthisLaw.ThisLawisnotapplicabletoindividualproprietshipenterprisespartnerships.Article2Enterprisesa

6、redividedintoresidententerprisesnonresidententerprises.FthepurposesofthisLawresidententerprisesareenterpriseswhicharesetupinChinainaccdancewithlawwhicharesetupinaccdancewiththelawofafeigncountry(region)butwhichareactuall

7、yundertheadministrationofinstitutionsinChina.FthepurposesofthisLawnonresidententerprisesareenterpriseswhicharesetupinaccdancewiththelawofafeigncountry(region)whoseactualadministrativeinstitutionisnotinChinabutwhichhavein

8、stitutionsestablishmentsinChinawhichhavenosuchinstitutionsestablishmentsbuthaveincomegeneratedfrominsideChina.Article3AresidententerpriseshallpayenterprisetaxonitsincomegeneratedfrombothinsideoutsideChina.(5)expensesduet

9、odonationsotherthanwhatisspecifiedinArticle9ofthisLaw(6)sponsshipexpenses(7)nonverifiedreserves(8)otherexpensesirrelevanttotheincomeearned.Article11Whencalculatingtheamountofitsincometaxableanenterprisemaydeductitsdeprec

10、iationoffixedassetswhicharecalculatedinaccdancewithrelevantregulations.Whencalculatingdepreciationsfdeductionnoneofthefollowingfixedassetsmaybeinduced:(1)fixedassetsotherthanthehousesstructuresthatarenotputtouse(2)fixeda

11、ssetsleasedfromanotherpersontosubletfprofits(3)fixedassetsrenttoanotherpersonbywayoffinancialleasing(4)fixedassetsthathavebeendepreciatedinfullbutarestillinuse(5)fixedassetsthatareirrelevanttobusinessactivities(6)lwhichi

12、sseparatelyevaluatedenteredintoanaccountbookasfixedassets(7)otherfixedassetsthedepreciationofwhichmaynotbecalculatedfdeduction.Article12Whencalculatingtheamountofitsincometaxableanenterprisemaydeducttheamtizedexpensesfth

13、eintangibleassetscalculatedinaccdancewithrelevantregulations.Whencalculatingtheamtizedexpensesfdeductionnoneofthefollowingintangibleassetsmaybeincluded:(1)intangibleassetstheexpensesftheindependentdevelopmentofwhicharede

14、ductedatthetimewhentheamountofthetaxableincomeiscalculated(2)selfcreatedreputation(3)intangibleassetsthatareirrelevanttobusinessactivities(4)otherintangibleassetstheamtizedexpensesfwhichmaynotbecalculatedfdeduction.Artic

15、le13Whencalculatingtheamountofitsincometaxableanenterprisemaydeductthefollowingexpensestobeincurredasanticipatedlongtermamtizedexpensestobeamtizedinaccdancewithrelevantregulations:(1)expensesfreconstructionofthefixedasse

16、tsthataredepreciatedinfull(2)expensesfreconstructionofthefixedassetsleasedfromanotherperson(3)expensesfmajrepairsofthefixedassets(4)otherexpensestobeusedasanticipatedlongtermamtizedexpenses.Article14Duringtheperiodwhenan

17、enterpriseinvestsoutsidethecostoftheinvestmentinthefmofassetsmaynotbedeductedwhenitcalculatestheamountofitsincometaxable.Article15Whencalculatingtheamountofitsincometaxableanenterprisemaydeductthecostoftheinventytobeused

18、soldwhichiscalculatedinaccdancewithrelevantregulations.Article16Whereanenterprisetransfersitsassetsitmaydeductthevalueofthesaidassetswhencalculatingtheamountofitsincometaxable.Article17Whenanenterprisecalculatesitsincome

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