| Order of the President of the People's Republic of China | | 中华人民共和国国务院令 |
(No. 85) | |
（第85号） |
The Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises are hereby issued and shall come into force as of July 1, 1991. | |
现发布《中华人民共和国外商投资企业和外国企业所得税法实施细则》，自一九九一年七月一日起施行。 |
Premier: Li Peng | |
总理 李鹏 |
June 30, 1991 | |
一九九一年六月三十日 |
DETAILED RULES FOR THE IMPLEMENTATION OF THE INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES | |
中华人民共和国外商投资企业和外国企业所得税法实施细则 |
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| CHAPTER ONE GENERAL PROVISIONS | | 第一章 总则 |
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| Article 1. These Detailed Rules and Regulations are formulated in accordance with the provisions of Article 29 of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises(hereinafter referred as the tax law). | | 第一条 根据《中华人民共和国外商投资企业和外国企业所得税法》（以下简称税法）第二十九条的规定，制定本细则。 |
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| Article 2. " Income from production and business operations " referred to in Article 1 paragraph 1 & 2 of the Tax Law means income from production and business operations in manufacturing, mining, communications and transportation construction and insta ation, agriculture,commerce, finance, service industry, exploration and exploitation, and in other trades. | | 第二条 税法第一条第一款、第二款所说的生产、经营所得，是指从事制造业、采掘业、交通运输业、建筑安装业、农业、林业、畜牧业、渔业、水利业、商业、金融业、服务业、勘探开发作业，以及其他行业的生产、经营所得。 |
" Income from other sources " referred to in Article 1 Paragraph 1 & 2 of the Tax Law covers profit (dividend), interest income, rental income, income from lease or alienation of property, income from provision or transfer of patents, proprietary technolo, trademark interests, copyright, other non-business income, etc. | |
税法第一条第一款、第二款所说的其他所得，是指利润（股息）、利息、租金、转让财产收益、提供或者转让专利权、专有技术、商标权、著作权收益以及营业外收益等所得。 |
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| Article 3. " Enterprises with foreign investment " referred to in Article 2 Paragraph 1 of the Tax Law, and " foreign companies, enterprises and other economic organizations which have establishments or places in China engaged in production and business perations " referred to as " Enterprise (s) " in these Regulations unless particularly specified. | | 第三条 税法第二条第一款所说的外商投资企业和税法第二条第二款所说的在中国境内设立机构、场所，从事生产、经营的外国公司、企业和其他经营组织，在本细则中，除特别指明外，统称为企业。 |
" Establishments or places " mentioned in Article 2 Paragraph 2 of the Tax Law refer to management organizations, business organizations, representative offices and factories, places where natural resources are exploited, places where contracted projects construction, installation, assembly and exploration are operated, places where labour services are provided, and business agents. | |
税法第二条第二款所说的机构、场所，是指管理机构、营业机构、办事机构和工厂、开采自然资源的场所，承包建筑、安装、装配、勘探等工程作业的场所和提供劳务的场所以及营业代理人。 |
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| Article 4. " Business agents " mentioned in Article 3 Paragraph 2 of these Regulations refer to the operating companies, enterprises and other economic organizations or individuals that are engaged as agents of foreign enterprises in any of the followin manners: | | 第四条 本细则第三条第二款所说的营业代理人，是指具有下列任何一种受外国企业委托代理，从事经营的公司、企业和其他经营组织或者个人： |
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| 1. Represent the principal on a regular basis in sourcing, signing purchase contracts and purchasing goods or commodities on the principal's behalf; | | （一）经常代表委托人接洽采购业务，并签订购货合同，代为采购商品； |
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| 2 Entering into an agency agreement or contract with the principal, storing the products or commodities owned by the principal on a regular basis, and delivering such products or commodities to other parties on the principal's behalf; | | （二）与委托人签订代理协议或者合同，经常储存属于委托人的产品或者商品，并代表委托人向他人交付其产品或者商品； |
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| 3. Having the authority to represent the principal on a regular basis in signing sales contracts or accepting purchase orders. | | （三）有权经常代表委托人签订销货合同或者接受订货。 |
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| Article 5. " Head Office " mentioned in Article 3 of the Tax Law refers to the central organization of any enterprise with foreign investment formed in China as an independent legal entity pursuant to the laws of China that is in charge of the managemen operation and control of the enterprise. | | 第五条 税法第三条所说的总机构，是指依照中国法律组成企业法人的外商投资企业，在中国境内设立的负责该企业经营管理与控制的中心机构。 |
The incomes derived from production, business operation and other sources by the branches of an enterprise with foreign investment inside or outside China shall be consolidated by its head office in paying income tax. | |
外商投资企业在中国境内或者境外分支机构的生产、经营所得和其他所得，由总机构汇总缴纳所得税。 |
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| Article 6. The " income derived from sources inside China " as mentioned in Article 3 of the Tax Law refers to: | | 第六条 税法第三条所说来源于中国境内的所得，是指： |
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| 1. The income derived from the production or business operation of enterprises with foreign investment and foreign enterprises which have establishments or places in China, and profits (dividends), interest, rentals, royalties and other incomes derived in de or outside China that are effectively connected with those establishments or places. | | （一） 外商投资企业和外国企业在中国境内设立机构、场所，从事生产、经营的所得，以及发生在中国境内、境外与外商投资企业和外国企业在中国境内设立的机构、场所有实际联系的利润（股息），利息、租金、特许权使用费和其他所得。 |
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| 2. The following income earned by foreign enterprises which have no establishment or places in China: | | （二）外国企业在中国境内未设立机构、场所取得的下列所得： |
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| i. Profits(dividends) earned by Enterprises in China; | | １．从中国境内企业取得的利润（股息）； |
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| ii. Interest on deposits or loans, on bonds, on payments made provisionally for others, and on deferred payments derived inside China; | | ２．从中国境内取得的存款或者贷款利息、债券利息、垫付款或者延期付款利息等； |
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| iii. Rentals, on properties rented to and used by persons in China; | | ３．将财产租给中国境内租用者而取得的租金； |
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| iv. Royalties obtained from the provision of various patents, proprietary technology, copyright and trademark interests for use in China; | | ４．提供在中国境内使用的专利权、专有技术、商标权、著作权等而取得的使用费； |
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| v. Gains from the alienation of properties, such as houses, buildings, structures and their attached facilities located in China, or from the assignment of the right to the use of sites in China; | | ５．转让在中国境内的房屋、建筑物及其附属设施、土地使用权等财产而取得的收益； |
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| vi. Other incomes derived in China and specified as taxable by the Ministry of Finance. | | ６．经财政部确定征税的从中国境内取得的其他所得。 |
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| Article 7. For Chinese-foreign contractual joint ventures which do not constitute a legal entity, each partner may assess and pay its income tax separately in accordance with the relevant tax laws and regulations of the State. Otherwise, the enterprise y, upon approval by the local tax authorities of its application, consolidate the assessment and payment of income tax in accordance with the provisions of the Tax Law. | | 第七条 不组成企业法人的中外合作经营企业，可以由合作各方依照国家有关税收法律、法规分别计算缴纳所得税，也可以由该企业申请，经当地税务机关批准，依照税法统一计算缴纳所得税。 |
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| Article 8. The " tax year " referred to in Article 4 of the Tax Law starts from January 1 and ends on December 31 under the Gregorian Calendar. | | 第八条 税法第四条所说的纳税年度，自公历一月一日起至十二月三十一日止。 |
A foreign enterprise that has difficulty in computing its taxable income according to the tax year as stipulated in the Tax Law may apply to the local tax authorities for approval to use its own 12-month fiscal year as the tax year. | |
外国企业依照税法规定的纳税年度计算应纳税所得额有困难的，可以提出申请，报当地税务机关批准后，以本企业满十二个月的会计年度为纳税年度。 |
An enterprise which commences its business in the middle of the tax year, or has actually operated for less than 12 months in any tax year due to merger, close-down, etc. shall treat the actual operating period as the tax year. | |
企业在一个纳税年度的中间开业，或者由于合作、关闭等原因，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。 |
An enterprise which goes through liquidation shall take the liquidation period as the tax year. | |
企业清算时，应当以清算期间作为一个纳税年度。 |
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| Article 9. The " competent authority for tax affairs under the State Council " mentioned in Article 8 Paragraph 3 and Article 19 Paragraph 3 Item 4 of the Tax Law and Article 72 of these Regulations refers to the Ministry of Finance and the State Admini ration for Taxation. | | 第九条 税法第八条第三款、第十九条第三款（四）项和本细则第七十二条所说的国务院主管部门，是指财政部、国家税务局。 |
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| CHAPTER TWO COMPUTATION OF TAXABLE INCOME | | 第二章 应纳税所得额的计算 |
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| Article 10. The " taxable income " referred to in Article 4 of the Tax Law shall be computed according to the following formulas: | | 第十条 税法第四条所说的应纳税的所得额，其计算公式如下： |
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| 1. Manufacturing industry: | | （一）制造业： |
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| i. Taxable income=Profit on sales of products+profit from other operations+non-business income-non-business expenditure. | | １．应纳税所得额＝产品销售利润＋其他业务利润＋营业外收入－营业外支出 |
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| ii. Profit on sales of products=Net sales of the product-costs of products sold-tax on sales of products-(selling expenses+administrative expenses+financial expenses) | | ２．产品销售利润＝产品销售净额－产品销售成本－产品销售税金－（销售费用＋管理费用＋财务费用） |
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| iii. Net sales of products=Gross sales of the product-(sales returns+sales discounts and allowances) | | ３．产品销售净额＝产品销售总额－（销货退回＋销货折让） |
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| iv. Costs of products sold=Costs of products manufactured for the period+product inventory at the beginning of the period-product inventory at the end of the period. | | ４．产品销售成本＝本期产品成本＋期初产品盘存－期末产品盘存 |
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| v. Costs of products manufactured for the period=Manufacturing costs for the period+inventory of semi-finished products and products in progress at the beginning of the period-inventory of the semi-finished products and products in progress at the end of e period. | | ５．本期产品成本＝本期生产成本＋期初半成品、在产品盘存－期末半成品、在产品盘存 |
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| vi. Manufacturing costs for the period=Direct material consumption in production of the period+direct wages+manufacturing expenses. | | ６．本期生产成本＝本期生产耗用的直接材料＋直接工资＋制造费用 |
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| 2. Commerce: | | （二）商业： |
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| i. Taxable income=Profit on sales+profit from other operations+non-business income-non-business expenditure | | １．应纳税所得额＝销货利润＋其他业务利润＋营业外收入－营业外支出 |
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| ii. Profit on sales=Net sales-costs of sales-tax on sales-(selling expenses+administrative expenses+financial expenses) | | ２．销货利润＝销货净额－销货成本－销货税金－（销货费用＋管理费用＋财务费用） |
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| iii. Net sales=Gross sales-(sales return+sales discounts and allowances) | | ３．销货净额＝销货总额－（销货退回＋销货折让） |
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| iv. Costs of sales=Inventory of merchandise at the beginning of the period+[purchases of the period-(purchases returns+purchase discounts and allowances)+purchase expenses]-inventory of merchandise at the end of the period | | ４．销货成本＝期初商品盘存＋［本期进货－（进货退出＋进货折让）＋进货费用］－期末商品盘存 |
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| 3. Service industry: | | （三）服务业： |
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| i. Taxable income=Net business income+non-business income-non-business expenditure | | １．应纳税所得额＝业务收入净额＋营业外收入－营业外支出 |
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| ii. Net business income=gross business income-(tax on business income+operating expenses+administrative expenses+financial expenses) | | ２．业务收入净额＝业务收入总额－（业务收入税金＋业务支出＋管理费用＋财务费用） |
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| 4. Other trades: Computation shall be made with reference to the above formulas. | | （四）其他行业：参照以上公式计算。 |
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| Article 11. The taxable income of an Enterprise shall in principle be computed on accrual basis. | | 第十一条 企业应纳税所得额的计算，以权责发生制为原则。 |
The following operational and business incomes of an Enterprise may be determined on a period basis and the taxable income may be computed accordingly: | |
企业下列经营业务的收入可以分期确定，并据以计算应纳税所得额： |
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| 1. Products or commodities sold under instalment sales may have the sales income realized according to the invoice date of the products or commodities being delivered. The sales income may also be realized according to the date of payment to be made by th buyer as stipulated in the contract; | | （一）以分期收款方式销售产品或者商品的，可以按交付产品或者商品开出发货票的日期确定销售收入的实现，也可以按合同约定的购买人应付价款的日期确定销售收入的实现； |
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| 2. For construction, installation and assembly projects and provision of labour services that last beyond one year, the realization of the business income may be determined according to the progress of the contracted project or the amount of labour servic completed; | | （二）建筑、安装、装配工程和提供劳务，持续时间超过一年的，可以按完工进度或者完成的工作量确定收入的实现； |
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| 3. For the processing or manufacturing of large machinery equipment and ships for other enterprises that lasts beyond one year, the realization of the income may be determined according to the progress or the amount of work completed. | | （三）为其他企业加工、制造大型机械设备、船舶等，持续时间超过一年的，可以按完工进度或者完成的工作量确定收入的实现。 |
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| Article 12. Partners of Chinese-foreign contractual joint ventures operating on the basis of sharing products shall be considered as receiving incomes when they obtain their share of the products, and the amount of their income shall be computed accordin to the prices at which the products are sold to a third party, or with reference to the prevailing market prices of the products. | | 第十二条 中外合作经营企业采取产品分成方式的，合作者分得产品时，即为取得收入，其收入额应当按照卖给第三方的销售价格或者参照当时的市场价格计算。 |
Enterprises engaged in cooperative exploration of petroleum resources shall be considered as receiving incomes when they receive their share of crude oil, and the amount of their income shall be computed according to the prices which are regularly adjuste with reference to the international market prices of crude oil of equal quality. | |
外国企业从事合作开采石油资源的，合作者在分得原油时，即为取得收入，其收入额应当按参照国际市场同类品质的原油价进行定期调整的价格计算。 |
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| Article 13. In the case in which any income obtained by an Enterprise is in the form of non-monetary assets, or rights and interests, the income shall be computed or assessed with reference to the prevailing market prices. | | 第十三条 企业取得的收入为非货币资产或者权益的，其收入额应当参照当时的市场价格计算或者估定。 |
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| Article 14. The " exchange rate quoted by the state exchange control authorities " mentioned in Article 21 of the Tax Law refers to the buying rates quoted by the State Administration of Exchange Control. | | 第十四条 税法第二十一条所说的国家外汇管理机关公布的外汇牌价，是指国家外汇管理局公布的外汇买入价。 |
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| Article 15. When paying the income tax in quarterly instalments pursuant to Article 15 of the Tax Law, Enterprises with income in foreign currencies shall convert the income into Renminbi in computing the taxable income, according to the exchange rates q ted on the last day of the quarter. The final settlement can be made after the end of the tax year without reconverting the taxable foreign currency income, on which the tax has already been pre-paid on a quarterly basis. Only that part of the foreign cur ncy income over the whole year on which the tax has not been paid shall be converted into RMB in assessment according to the exchange rates quoted on the last day of the year. | | 第十五条 企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额；年度终了后汇算清缴时，对已按季度预缴税款的外国货币所得，不再重新折合计算，只就全年未纳税的外国货币所得部分，按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额。 |
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| Article 16. If an Enterprise is unable to provide complete and accurate evidences of costs and expenses and can not work out its taxable income correctly, the local tax authorities shall determine its profit rate with reference to the profit level of oth enterprises of the same or similar trade and assess its taxable income. If an Enterprise is unable to provide complete and accurate evidences of receipts and can not report its income correctly, the local tax authorities shall assess its income by using e method of costs (expenses) plus reasonable profits, etc. | | 第十六条 企业不能提供完整、准确的成本、费用凭证，不能正确计算应纳税所得额的，由当地税务机关参照同行业或者类似行业的利润水平核定利润率，计算其应纳税所得额；企业不能提供完整、准确的收入凭证，不能正确申报收入额的，由当地税务机关采用成本（费用）加合理的利润等方法予以核定，确定其应纳税所得额。 |
When the tax authorities assess the profit rate or income in accordance with the provisions of the preceding paragraph, whereas there are other provisions in the laws, regulations and rules elsewhere, these other provisions shall be applicable. | |
税务机关依照前款规定核定利润率或者收入额时，法律、法规、规章另有规定的，依照其规定执行。 |
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| Article 17. For foreign air transportation and ocean shipping enterprises engaged in international transportation and shipping business, the taxable income shall be assessed at 5% of the gross income generated from transport and shipping services for pas ngers and cargoes loaded in China. | | 第十七条 外国航空、海运企业从事国际运输业务，以其在中国境内起运客货收入总额的百分之五为应纳税所得额。 |
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| Article 18. For an enterprise with foreign investment investing in another enterprise inside China, the profits (dividends) obtained from the enterprise under investment may be excluded from the taxable income of the said enterprise with foreign investme . But the expenses and losses incurred in the above-mentioned investment shall not be deducted from the taxable income of the said enterprise. | | 第十八条 外商投资企业在中国境内投资于其他企业，从接受投资的企业取得的利润（股息），可以不计入本企业应纳税所得额；但其上述投资所发生的费用和损失，不得冲减本企业应纳税所得额。 |
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| Article 19. Unless otherwise provided by the state, the following items shall not be listed as costs, expenses or losses in computing the taxable income: | | 第十九条 在计算应纳税所得额时，除国家另有规定外，下列各项不得列为成本、费用和损失： |
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| 1. Expenditure on the acquisition or construction of fixed assets; | | （一）固定资产的购置、建造支出； |
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| 2. Expenditure on the acquisition or development of intangible assets; | | （二）无形资产的受让、开发支出； |
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| 3. Interest on capital; | | （三）资本的利息； |
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| 4. Various income tax payments; | | （四）各项所得税税款； |
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| 5. Penalties on unlawful operations and losses sustained from confiscation of property; | | （五）违法经营的罚款和被没收财物的损失； |
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| 6. Various tax overdue surcharges and penalties; | | （六）各项税收的滞纳金和罚款； |
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| 7. The portion of losses from natural calamities or accidents covered by insurance indemnity; | | （七）自然灾害或者意外事故损失有赔偿的部分； |
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| 8. Donations and contributions other than those utilized in China for public welfare or relief purposes; | | （八）用于中国境内公益、救济性质以外的捐赠； |
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| 9. Royalties paid to the head office; and | | （九）支付给总机构的特许权使用费； |
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| 10. Other expenditure not related to production or business operation. | | （十）与生产、经营业务无关的其他支出。 |
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| Article 20. Reasonable overhead expenses that are relevant to production and business operation paid to the head office by a foreign enterprise which has establishments or places in China may be listed as expenses on the condition that the said expenses be backed up by supporting documents issued by the head office certifying the scope of overhead categorization, the total amount, the sharing basis and methods, together with a verification report signed by a certified public accounting, and examined and a roved by the local tax authorities. | | 第二十条 外国企业在中国境内设立的机构、场所、向其总机构支付的同本机构、场所生产、经营有关的合理的管理费，应当提供总机构出具的管理费汇集范围、总额、分摊依据和方法的证明文件，并附有注册会计师的查证报告，经当地税务机关审核同意后，准予列支。 |
Enterprises with foreign investment shall share with their branches appropriate overhead expenses related to the production and business operation of the branches. | |
外商投资企业应当向其分支机构合理分摊与其生产、经营有关的管理费。 |
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| Article 21. Enterprises are permitted to list as expenses the reasonable interests actually incurred on loans related to production and business operation, provided that the loans and interest payments are supported by certifying documents and have been amined and approved by the local tax authorities. | | 第二十一条 企业发生与生产、经营有关的合理的借款利息，应当提供借款付息的证明文件，经当地税务机关审核同意后，准予列支。 |
For the loans obtained by an Enterprises to finance the expenditure on the acquisition or construction of fixed assets, or the acquisition or development of intangible assets, the interest paid before the assets are put into use shall be included in the o ginal value of the assets. | |
企业借款用于固定资产的购置、建造或者无形资产的受让、开发，在该项资产投入使用前发生的利息，应当计入固定资产的原价。 |
" Reasonable interest " mentioned in the first paragraph of this article refers to interest computed at a rate not higher than the normal commercial lending rates. | |
本条第一款所说的合理的借款利息，是指按不高于一般商业贷款利率计算的利息。 |
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| Article 22. Entertainment expenses incurred in relation to production and business operation by an enterprise shall be backed up by reliable records or vouchers, and are permitted to be listed as expenses within the following respective limits: | | 第二十二条 企业发生与生产、经营有关的交际应酬费，应当有确实的记录或者单据，分别在下列限度内准予作为费用列支： |
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| 1. For an enterprise with its annual net sales coming to RMB 15 million yuan or less, the entertainment expenses shall not exceed 0.5% of the net sales; the entertainment expenses for the portion in excess of RMB 15 million yuan shall not exceed 0.3% of the said portion. | | （一）全年销货净额在一千五百万元以下的，不得超过销货净额的千分之五；全年销货净额超过一千五百万元的部分，不得超过该部分销货净额的千分之三。 |
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| 2. For an enterprise with its annual total business income coming to RMB 5 million yuan or less, the entertainment expenses shall not exceed 1% of the total business income; for those with annual total business income coming to more than RMB 5 million yuan the entertainment expenses for the portion in excess of RMB 5 million yuan shall not exceed 0.5% of the said portion. | | （二）全年业务收入总额在五百万元以下的，不得超过业务收入总额的千分之十；全年业务收入总额超过五百万元的部分，不得超过该部分业务收入总额的千分之五。 |
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| Article 23. Unless otherwise provided by the state, any exchange gain or loss incurred due to differences in exchange rates during an enterprise's preparatory or construction period, or during the period of production and business operation, shall be appropriately as profit or loss in the respective period. | | 第二十三条 企业在筹建和生产、经营中发生的汇兑损益，除国家另有规定外，应当合理列为各所属期间的损益。 |
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| Article 24. Wages, benefits and allowances paid to employees can be listed as expenses by the enterprises upon the examination and approval of the pay scale and its supporting documents and information by the local tax authorities. | | 第二十四条 企业支付给职工的工资和福利费，应当报送其支付标准和所依据的文件及有关资料，经当地税务机关审核同意后，准予列支。 |
Enterprises shall not list as expenses any foreign social insurance premiums for employees working inside China. | |
企业不得列支其在中国境内工作的职工的境外社会保险费。 |
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| Article 25. Enterprises engaged in the credit and leasing business etc. may, according to their actual needs and after the approval of the local tax authorities, provide year by year for doubtful debts at not exceeding 3% of the year-end balances of thei loans (not including inter-bank loans) or of their accounts receivable, notes receivable and other receivables, and deduct the provision from the taxable income of that year. | | 第二十五条 从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额（不包括银行间拆借），或者年末应收帐款、应收票据等应收款项的余额，计提不超过百分之三的坏帐准备，从该年度应纳税所得额中扣除。 |
If the actual amount of bad debt losses incurred by an enterprise runs in excess of the bad debt provision of the preceding year, the balance can be listed as losses of the current year. The amount in deficiency of the provision of the preceding year shal be included in the taxable income of the current year. | |
企业实际发生的坏帐损失，超过上一年度计提的坏帐准备部分，可列为当期的损失；少于上一年度计提的坏帐准备部分，应当计入本年度的应纳税所得额。 |
Bad debt losses incurred by an enterprise shall be reported to the local tax authorities for examination and confirmation. | |
前款所说的坏帐损失，须经当地税务机关审核认可。 |
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| Article 26. " Bad debt losses " mentioned in Article 25 Paragraph 2 of these Regulations refer to the following accounts receivable: | | 第二十六条 本细则第二十五条第二款所说的坏帐损失，是指下列应收款项： |
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| 1. Due to the bankruptcy of the debtor, the amount due is not collectible even after the Court's judgement of liquidation; | | （一）因债务人破产，在以其破产财产清偿后，仍然不能收回的； |
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| 2. Due to the death of the debtor, the debtor's estate remain insufficient to repay the debts in full; | | （二）因债务人死亡，在以其遗产偿还后，仍然不能收回的； |
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| 3. The debtor has failed to repay the debts for over two years and the debt is still not collectible; | | （三）因债务人逾期未履行偿债义务，已超过两年，仍然不能收回的。 |
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| Article 27. Where accounts receivable already itemized as bad debt losses but are recovered in full or in part by an enterprise in subsequent years, the amount recovered shall be included in the taxable income of the recovering year. | | 第二十七条 企业已列为坏帐损失的应收款项，在以后年度全部或者部分收回时，应当计入收回年度的应纳税所得额。 |
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| Article 28. Unless otherwise provided by the state, foreign enterprises which have establishments or places in China may itemize as deductible expenses the foreign income tax already paid on the profits (dividends), interest, rentals, royalties and other ncomes sourced outside China, which are effectively connected with such establishments or places in China. | | 第二十八条 外国企业在中国境内设立的机构、场所取得发生在中国境外的与该机构、场所有实际联系的利润（股息）、利息、租金、特许权使用费和其他所得已在境外缴纳的所得税税款，除国家另有规定外，可以作为费用扣除。 |
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| Article 29. " Net assets or remaining property " mentioned in Article 18 of the Tax Law refer to the balance of all assets or property upon the liquidation of an enterprise after deducting various liabilities and losses. | | 第二十九条 税法第十八条所说的资产净额或者剩余财产，是指企业清算时的全部资产或者财产扣除各项负债及损失后的余额。 |
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| CHAPTER THREE TAX TREATMENT OF ASSETS | | 第三章 资产的税务处理 |
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| Article 30. The fixed assets of enterprises refer to any houses, building, machinery, mechanical apparatus, means of transportation and other equipment, appliance and tools related to production and business operation with a useful life of one year or mo . Articles which are not major equipment in production and business operation with a unit value of RMB 2,000 yuan or less, or with a useful life of 2 years of less, may be itemized as expenses according to the actual amount used. | | 第三十条 企业的固定资产，是指使用年限在一年一上的房屋、建筑物、机器、机械、运输工具和其他与生产、经营有关的设备、器具、工具的。不属于生产、经营主要设备的物品，单位价值在二千元以下或者使用年限不超过两年的，可以按实际使用数额列为费用。 |
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| Article 31. Fixed assets shall be assessed according to their original value. | | 第三十一条 固定资产的计价，应当以原价为准。 |
For purchased fixed assets, the original value shall be the purchase price plus freight, installation expense and other related expenses incurred before they are put are into use. | |
购进的固定资产，以进价加运费、安装费和使用前所发生的其他有关费用为原价。 |
For self-made or self-built fixed assets, the original value shall be the actual expenditure incurred in the course of manufacture or construction. | |
自制、自建的固定资产，以制造、建造过程中所发生的实际支出为原价。 |
For fixed assets treated as investments, the original value shall be the reasonable prices stipulated in the contract according to the wear and tear condition, or determined with reference to the relevant market price information, plus the relevant expens incurred before the fixed assets are put into use. | |
作为投资的固定资产，应当按照该资产新旧程度，以合同确定的合理价格或者参照有关的市场价格估定的价格加使用前发生的有关费用为原价。 |
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| Article 32. Depreciation on the fixed assets of an enterprise shall be computed starting from the month following that in which the assets are put into use. Depreciation shall cease to be computed starting from the month following that month in which the ixed assets cease to be used. | | 第三十二条 企业的固定资产，应当从投入使用月份的次月起计算折旧；停止使用的固定资产，应当从停止使用月份的次月起，停止计算折旧。 |
For enterprise engaged in exploiting petroleum resources, all the investments made at the stage of exploration shall be accumulated and counted as capital expenditure with the oil (gas) field as a unit. Depreciation shall be computed starting from the mon following that in which the oil (gas) field goes into commercial production. | |
从事开采石油资源的企业，在开发阶段的投资，应当以油（气）田为单位，全部累计作为资本支出，从本油（气）田开始商业性生产月份的次月起计算折旧。 |
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| Article 33. In computing depreciation on fixed assets, the residual value shall be assessed and deducted from the original value. The residual value shall not be less than 10 per cent of the original value. Any need to retain a lower residual value, or not to retain any residual value, need to be reported to local tax authorities for approval. | | 第三十三条 固定资产在计算折旧前，应当估计残值，从固定资产原价中减除。残值应当不低于原价的百分之十；需要少留或者不留残值的，须经当地税务机关批准。 |
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| Article 34. Depreciation on fixed assets shall be computed by the straight-line method. In case of any need to use other depreciation methods, an application shall be made by the relevant enterprise to the local tax authorities for examination, which shall then be reported level by level up to the State Administration for Taxation for approval. | | 第三十四条 固定资产的折旧，应当采用直线法计算；需要采用其他折旧方法的，可以由企业提出申请，经当地税务机关审核后，逐级上报国家税务局批准。 |
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| Article 35. The minimum depreciation periods for different kinds of fixed assets are as follows: | | 第三十五条 固定资产计算折旧的最短年限如下： |
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| 1. Premises, buildings and structures: 20 years; | | （一）房屋、建筑物，为二十年； |
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| 2. Trains, ships, machinery, mechanical apparatus and other production equipment: 10 years; | | （二）火车、轮船、机器、机械和其他生产设备，为十年； |
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| 3. Electronic equipment, means of transportation other than trains and ships, as well as appliances, tools and furniture related to production and business operation: 5 years. | | （三）电子设备和火车、轮船以外的运输工具以及与生产、经营业务有关的器具、工具、家具等，为五年。 |
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| Article 36. Depreciation of fixed assets resulting from investments made during and after the stage of development by enterprises engaged in exploiting petroleum resources may be computed by a composite life method, without retaining the residual value, d the depreciation period shall not be less than 6 years. | | 第三十六条 从事开采石油资源的企业，在开发阶段及其以后的投资所形成的固定资产，可以综合计算折旧，不留残值，折旧的年限不得少于六年。 |
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| Article 37. " Premises, buildings and structures: referred to in Article 35 Paragraph 1 of these Regulations mean premises, buildings structures and their attached facilities used for production and operation or as living quarters or service centres for ployees. | | 第三十七条 本细则第三十五条第（一）项所说的房屋、建筑物，是指供生产、经营使用和为职工生活、福利服务的房屋、建筑物及其附属设施，范围如下： |
Premises and buildings include factory buildings, business centres, office buildings, storage, living quarters, canteens, other housing facilities, etc. | |
房屋，包括厂房、营业用房、办公用房、库房、住宿用房、食堂及其他房屋等； |
Structures include all kinds of towers, ponds troughs, wells, rachs, sheds (not including such simple facilities as make-shift work sheds, vehicle sheds, etc.), fields, roads, bridges, platforms, piers, docks, culverts, and gas stations as well as all kinds of pipes, chimneys, and enclosing walls, etc. that are detached from buildings, machines and equipment. | |
建筑物，包括塔、池、槽、井、架、棚（不包括临时工棚、车棚等简易设施）、场、路、桥、平台、码头、船坞、涵洞、加油站以及独立于房屋和机器设备之外的管道、烟囱、围墙等； |
Facilities attached to premises, buildings and structures refer to auxiliary facilities inseparable from premises, buildings and structures, the value of which is not assessed separately, e.g.ventilation and drainage system, oil pipes, tele-communication d power transmission lines, elevators, and sanitary equipment in premises, buildings and structures. | |
房屋、建筑物的附属设施，是指同房屋、建筑物不可分割的、不单独计算价值的配套设施，包括房屋、建筑物内的通气、通水、通油管道，通讯、输电线路，电梯，卫生设备等。 |
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| Article 38. The definitions of " trains, ships, machinery and other production equipment " as referred to in Article 35 Paragraph 1 Item 2 of these Regulations are as follows: | | 第三十八条 本细则第三十五条第（二）项所说的火车、轮船、机器、机械和其他生产设备，范围如下： |
Trains include all kinds of locomotives, passenger coaches, freight trains, and all kinds of auxiliary train facilities, the value of which is not assessed separately; | |
火车，包括各种机车、客车、货车以及不单独计算价值的车上配套设施； |
Ships include different kinds of motor ships and auxiliary facilities on the ships, the value of which is not assessed separately;
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轮船，包括各种机动船舶以及不单独计算价值的船上配套设施；
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