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| Notice of the State Council on the Implementation of the Transitional Preferential Policies in respect of Enterprise Income Tax | | 国务院关于实施企业所得税过渡优惠政策的通知 |
(No. 39 [2007] of the State Council) | |
（国发〔2007〕39号） |
The people's governments of all provinces, autonomous regions, municipalities directly under the Central Government, all ministries and commissions of the State Council, all institutions directly under the State Council, | |
各省、自治区、直辖市人民政府，国务院各部委、各直属机构： |
The Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the EITL) and the Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the RIEITL) shall come into force as of January 1, 2008. In accordance with Article 57 of the EITL, you are hereby notified of the following issues concerning the preferential policies in respect of enterprise income tax: | |
《中华人民共和国企业所得税法》（以下简称新税法）和《中华人民共和国企业所得税法实施条例》（以下简称实施条例）将于2008年1月1日起施行。根据新税法第五十七条规定，现对企业所得税优惠政策过渡问题通知如下： |
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| I The measures for the transition of preferential tax treatments to enterprises established prior to the promulgation of the EITL | | 一、新税法公布前批准设立的企业税收优惠过渡办法 |
Enterprises enjoying the preferential policies in respect of enterprise income tax under the former tax law, administrative regulations and documents with the effects of administrative regulations shall be subject to a transition under the following measures: | |
企业按照原税收法律、行政法规和具有行政法规效力文件规定享受的企业所得税优惠政策，按以下办法实施过渡： |
As of January 1, 2008, enterprises that previously enjoy the preferential policies of low tax rates shall be gradually transited to enjoy the statutory tax rate within 5 years after the implementation of the EITL. Among them, the enterprises that enjoy the enterprise income tax rate of 15% shall be subject to the enterprise income tax rate of 18% in 2008, 20% in 2009, 22% in 2010, 24% in 2011 and 25% in 2012. The enterprises that previously enjoy the tax rate of 24% shall be subject to the tax rate of 25% as of 2008.
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自2008年1月1日起，原享受低税率优惠政策的企业，在新税法施行后5年内逐步过渡到法定税率。其中：享受企业所得税15%税率的企业，2008年按18%税率执行，2009年按20%税率执行，2010年按22%税率执行，2011年按24%税率执行，2012年按25%税率执行；原执行24%税率的企业，2008年起按25%税率执行。
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