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Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (2019 Amendment PKULAW Version) [Effective]
中华人民共和国企业所得税法实施条例(2019修正) [现行有效]
【法宝引证码】

Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China

 

中华人民共和国企业所得税法实施条例

(Issued by Order No. 512 of the State Council on December 6, 2007; amended in accordance with the Decision of the State Council to Amend Some Administrative Regulations by Order No. 714 of the State Council on April 23, 2019) (2007年12月06日国务院令第512号发布 根据2019年4月23日国务院令第714号《国务院关于修改部分行政法规的决定》修正)

Chapter I General Provisions 

第一章 总则

Article 1 The present Regulation is formulated pursuant to the Enterprise Income Tax Law of the People's Republic of China (hereafter the “EIT Law”).   第一条 根据《中华人民共和国企业所得税法》(以下简称企业所得税法)的规定,制定本条例。
Article 2 The terms “sole proprietorship” and “partnership” as used in Article 1 of the EIT Law shall be a sole proprietorship or partnership established under the laws and administrative regulations of China.   第二条 企业所得税法一条所称个人独资企业、合伙企业,是指依照中国法律、行政法规成立的个人独资企业、合伙企业。
Article 3 The term “enterprises lawfully established within China” as described inArticle 2 of the EIT Law shall include the enterprises, public institutions, social bodies and other organizations with income established within the territory of China under the laws and administrative regulations thereof.   第三条 企业所得税法二条所称依法在中国境内成立的企业,包括依照中国法律、行政法规在中国境内成立的企业、事业单位、社会团体以及其他取得收入的组织。
The term “enterprises established under the laws of any foreign country (region)” shall include the enterprises and other organizations with income established under the laws of any foreign country (region). 企业所得税法二条所称依照外国(地区)法律成立的企业,包括依照外国(地区)法律成立的企业和其他取得收入的组织。
Article 4 The term “actual management institution” as used in Article 2 of the EIT Law” shall refer to an institution that conducts substantial and all-round management and control with respect to the production, operations, personnel, finance, property, etc. of the enterprise.   第四条 企业所得税法二条所称实际管理机构,是指对企业的生产经营、人员、账务、财产等实施实质性全面管理和控制的机构。
Article 5 The term “institutions and establishments” as used in Article 2, Paragraph 3, of the EIT Law shall refer to the institutions and establishments that conduct production activities and business operations within the territory of China, including:   第五条 企业所得税法二条第三款所称机构、场所,是指在中国境内从事生产经营活动的机构、场所,包括:
(1) management institutions, operational institutions, and offices; (一)管理机构、营业机构、办事机构;
(2) factories, farms, and places for the exploitation of natural resources; (二)工厂、农场、开采自然资源的场所;
(3) establishments for the provision of labor services; (三)提供劳务的场所;
(4) establishments for engineering operations with respect to construction, installation, assembling, repairing, and surveying, etc.; (四)从事建筑、安装、装配、修理、勘探等工程作业的场所;
(5) other institutions and establishments where production activities and operations are carried out. (五)其他从事生产经营活动的机构、场所。
Where a non-resident enterprise entrusts any agent to carry out production activities or business operations within the territory of China, including the entrustment of any entity or individual to sign contracts on its behalf to handle the warehousing or delivery of goods, etc., such agent shall be regarded as an institution or establishment of the nonresident created within China. 非居民企业委托营业代理人在中国境内从事生产经营活动的,包括委托单位或者个人经常代其签订合同,或者储存、交付货物等,该营业代理人视为非居民企业在中国境内设立的机构、场所。
Article 6 The term “income” as used in Article 3 of the EIT Law shall include the income from the sale of goods, income from the provision of labor services, income from the transfer of property, income from equity investment such as dividend and bonus, interest income, rental income, income from franchise royalties, income from accepting donations, and other income.   第六条 企业所得税法三条所称所得,包括销售货物所得、提供劳务所得、转让财产所得、股息红利等权益性投资所得、利息所得、租金所得、特许权使用费所得、接受捐赠所得和其他所得。
Article 7 The term “income from sources within and without China” as used in Article 3 of the EIT Law shall be determined under the following principles:   第七条 企业所得税法三条所称来源于中国境内、境外的所得,按照以下原则确定:
(1) Income from the sale of goods shall be determined according to the place where the transaction is carried out; (一)销售货物所得,按照交易活动发生地确定;
(2) Income from the provision of labor services shall be determined according to the place where labor services are provided; (二)提供劳务所得,按照劳务发生地确定;
(3) With regard to income from the transfer of property, the income from the transfer of real property shall be determined according to the place where such real property is situated, while the income from the transfer of personal property shall be determined according to the place where the enterprise or institution of establishment that transfers the property is located, and the income from the transfer of equity investment assets shall be determined according to the place where the invested enterprise is located; (三)转让财产所得,不动产转让所得按照不动产所在地确定,动产转让所得按照转让动产的企业或者机构、场所所在地确定,权益性投资资产转让所得按照被投资企业所在地确定;
(4) Income from equity investment such as dividend and bonus, etc., shall be determined according to the place where the enterprise that distributes the income is located; (四)股息、红利等权益性投资所得,按照分配所得的企业所在地确定;
(5) Interest income, rental income, and income from franchise royalties shall be determined according to the place where the enterprise, institution or establishment that pays the income is located or according to the place where the abode of the individual that pays the income is located; (五)利息所得、租金所得、特许权使用费所得,按照负担、支付所得的企业或者机构、场所所在地确定,或者按照负担、支付所得的个人的住所地确定;
(6) Other income shall be determined by the competent department of treasury or taxation of the State Council. (六)其他所得,由国务院财政、税务主管部门确定。
Article 8 The term “actual connection” as used in Article 3 of the EIT Law refers to the connection whereby the institution or establishment set up by a nonresident within the territory of China acquires its equity or credit, or owns, manages or controls its property, etc.   第八条 企业所得税法三条所称实际联系,是指非居民企业在中国境内设立的机构、场所拥有据以取得所得的股权、债权,以及拥有、管理、控制据以取得所得的财产等。
Chapter II Taxable Amount 

第二章 应纳税所得额

Section I General Provisions 

第一节 一般规定

Article 9 The calculation of the taxable amount of an enterprise shall be based on the principles of the accrual method of accounting. The current incomes and expenditures shall be treated as current incomes and expenditures notwithstanding whether they have been received or paid; incomes and expenditures that are not current shall not be treated as current incomes and expenditures even the payment in question has been currently made, unless it is otherwise provided for by the present Regulation or the competent department of treasury or taxation of the State Council.   第九条 企业应纳税所得额的计算,以权责发生制为原则,属于当期的收入和费用,不论款项是否收付,均作为当期的收入和费用;不属于当期的收入和费用,即使款项已经在当期收付,均不作为当期的收入和费用。本条例和国务院财政、税务主管部门另有规定的除外。
Article 10 The term “losses” as used in Article 5 of the EIT Law refers to the amount which is less than zero resulting from the total amount of income of a certain taxable year less the tax-exempt incomes, tax-free incomes, and other various deductions.   第十条 企业所得税法五条所称亏损,是指企业依照企业所得税法和本条例的规定将每一纳税年度的收入总额减除不征税收入、免税收入和各项扣除后小于零的数额。
Article 11 The term “liquidation income” as used inArticle 55 of the EIT Law refers to the amount of total cashable values or transaction price less the net value of assets, liquidation expenses, and other relevant taxes and expenditures, etc.   第十一条 企业所得税法五十五条所称清算所得,是指企业的全部资产可变现价值或者交易价格减除资产净值、清算费用以及相关税费等后的余额。
The residual assets that an investor obtains from the liquidated enterprise to which the part that should be distributed but has failed to be distributed from the accumulated undistributed profits and accumulation funds of the liquidated enterprise shall be determined as income from dividend; the part of remaining assets that is greater or smaller than the investment cost after subtracting the aforesaid dividend income shall be determined as income or loss from the transfer of investment assets. 投资方企业从被清算企业分得的剩余资产,其中相当于从被清算企业累计未分配利润和累计盈余公积中应当分得的部分,应当确认为股息所得;剩余资产减除上述股息所得后的余额,超过或者低于投资成本的部分,应当确认为投资资产转让所得或者损失。
Section II Income 

第二节 收入

Article 12 The “monetary forms whereby an enterprise obtains income” as used in Article 6 of the EIT Law include cash, bank deposits, receivable accounts, receivable instruments, bond investment to be held until maturity, and relief of obligation, etc.   第十二条 企业所得税法六条所称企业取得收入的货币形式,包括现金、存款、应收账款、应收票据、准备持有至到期的债券投资以及债务的豁免等。
The “non-monetary forms whereby an enterprise obtains income” as used in Article 6 of the EIT Law include fixed assets, biological assets, intangible assets, equity investments, inventories, bond investments not to be held until maturity, labor services, and other relevant rights and interests, etc. 企业所得税法六条所称企业取得收入的非货币形式,包括固定资产、生物资产、无形资产、股权投资、存货、不准备持有至到期的债券投资、劳务以及有关权益等。
Article 13 The term “income an enterprise obtains in non-monetary forms” as used in Article 6 of the EIT Law shall be determined according to the arm's length value.   第十三条 企业所得税法六条所称企业以非货币形式取得的收入,应当按照公允价值确定收入额。
The “arm's length value” as used in the preceding paragraph refers to the value determined according to the market value. 前款所称公允价值,是指按照市场价格确定的价值。
Article 14 The term “income from the sale of goods” as used in Article 6 (1) of the EIT Law shall refer to the income an enterprise obtains from the sale of commodities, products, raw materials, packaging materials, low-value perishables, and other inventories, etc.   第十四条 企业所得税法六条第(一)项所称销售货物收入,是指企业销售商品、产品、原材料、包装物、低值易耗品以及其他存货取得的收入。
Article 15 The term “income from the provision of labor services” as used in Article 6 (2) of the EIT Law shall refer to the income an enterprise obtains from the construction, installation, reparation, fixing, transportation and traffic, warehousing and lease, finance and insurance, post and telecommunications, consultation and brokerage, cultural and sports activities, scientific research, technical services, educational trainings, catering and lodging, intermediary services, health and medical services, residential community services, travel, entertainment, processing, and other labor services, etc.   第十五条 企业所得税法六条第(二)项所称提供劳务收入,是指企业从事建筑安装、修理修配、交通运输、仓储租赁、金融保险、邮电通信、咨询经纪、文化体育、科学研究、技术服务、教育培训、餐饮住宿、中介代理、卫生保健、社区服务、旅游、娱乐、加工以及其他劳务服务活动取得的收入。
Article 16 The term “income from the transfer of property” as used in Article 6 (3) of the EIT Law refers to the income an enterprise obtains from the transfer of fixed assets, biological assets, intangible assets, equity, credits, etc.   第十六条 企业所得税法六条第(三)项所称转让财产收入,是指企业转让固定资产、生物资产、无形资产、股权、债权等财产取得的收入。
Article 17 The term “income from equity investment such as dividend and bonus, etc.” as used in Article 6 (4) of the EIT Law refers to the income an enterprise obtains from the invested party due to equity investment.   第十七条 企业所得税法六条第(四)项所称股息、红利等权益性投资收益,是指企业因权益性投资从被投资方取得的收入。
The income from equity investment such as dividend and bonus, etc. shall be realized out of the income of the date when the invested party makes the decision of profit distribution, unless it is otherwise provided for by the competent treasury or taxation department of the State Council. 股息、红利等权益性投资收益,除国务院财政、税务主管部门另有规定外,按照被投资方作出利润分配决定的日期确认收入的实现。
Article 18 The term “income from interest” as used in Article 6 (5) of the EIT Law refers to the income obtained by an enterprise by providing capital to any other person for use without constituting equity investment or income arising from any other person's use of the enterprise's capital, including interest of bank deposits, loan interest, debenture interest, arrearage interest, etc.   第十八条 企业所得税法六条第(五)项所称利息收入,是指企业将资金提供他人使用但不构成权益性投资,或者因他人占用本企业资金取得的收入,包括存款利息、贷款利息、债券利息、欠款利息等收入。
Interest income shall be realized out of the income on the date as stipulated by contract for the debtor to pay interest. 利息收入,按照合同约定的债务人应付利息的日期确认收入的实现。
Article 19 The term “rental income” as used in Article 6 (6) of the EIT Law refers to the income obtained by an enterprise from the right to use its fixed assets, packaging materials or any other tangible properties.   第十九条 企业所得税法六条第(六)项所称租金收入,是指企业提供固定资产、包装物或者其他有形资产的使用权取得的收入。
Rental income shall be realized out of the income of the date as stipulated by contract for the tenant to pay rent. 租金收入,按照合同约定的承租人应付租金的日期确认收入的实现。
Article 20 The term “franchise royalties” as used in Article 6 (7) of the EIT Law refers to the income from obtained by an enterprise by providing the right to use its patents, know-how, trademarks, copyrights, or any other franchised rights.   第二十条 企业所得税法六条第(七)项所称特许权使用费收入,是指企业提供专利权、非专利技术、商标权、著作权以及其他特许权的使用权取得的收入。
Income from franchise royalties shall be realized out of the income of the date as stipulated by contract for the user of franchised right to pay franchise royalties. 特许权使用费收入,按照合同约定的特许权使用人应付特许权使用费的日期确认收入的实现。
Article 21 The term “income from donations” as used in Article 6 (8) of the EIT Law refers to the monetary assets and non-monetary assets an enterprise receives gratuitously donated by any other enterprise, organization or individual.   第二十一条 企业所得税法六条第(八)项所称接受捐赠收入,是指企业接受的来自其他企业、组织或者个人无偿给予的货币性资产、非货币性资产。
Income from donations shall be realized out of the income of the day when the donated asset is actually received. 接受捐赠收入,按照实际收到捐赠资产的日期确认收入的实现。
Article 22 The term “other income” as used in Article 6 (9) ofthe EIT Law refers to the income other than those as described in Article 6 (1) through (8) of the EIT Law that an enterprise obtains, including income from the excess assets of the enterprise, income from the overdue deposits for packaging materials that fails to be refunded, the payable items that cannot be paid, the receivables that are received after being treated as bad debt, income from the restructuring of debts, income from subsidies, income from damages, income from foreign exchange rates, etc.   第二十二条 企业所得税法六条第(九)项所称其他收入,是指企业取得的除企业所得税法六条第(一)项至第(八)项规定的收入外的其他收入,包括企业资产溢余收入、逾期未退包装物押金收入、确实无法偿付的应付款项、已作坏账损失处理后又收回的应收款项、债务重组收入、补贴收入、违约金收入、汇兑收益等。
Article 23 The income arising from the production activities and business operations of an enterprise as described below may be realized by installments:   第二十三条 企业的下列生产经营业务可以分期确认收入的实现:
(1) In the sale of goods by installments, the income shall be realized on the date of payment as stipulated in the contract; (一)以分期收款方式销售货物的,按照合同约定的收款日期确认收入的实现;
(2) In the entrusted processing and making of large machines, equipment, vessels, aircrafts, or the provision of engineering services such as construction, installation, or assembling, etc. or the provision of any other labor services which lasts for 12 months or more, the income shall be realized according to the accomplished portion within the taxable year; (二)企业受托加工制造大型机械设备、船舶、飞机,以及从事建筑、安装、装配工程业务或者提供其他劳务等,持续时间超过12个月的,按照纳税年度内完工进度或者完成的工作量确认收入的实现。
Article 24 Where income is obtained by means of sharing products, income shall be realized on the date fixed for the enterprise to share products, and the amount of income shall be determined pursuant to the arm's length value of the products.   第二十四条 采取产品分成方式取得收入的,按照企业分得产品的日期确认收入的实现,其收入额按照产品的公允价值确定。
Article 25 Where an enterprise exchanges any non-monetary asset, or uses any goods, asset or labor services for purposes of donation, clearance of debts, sponsoring, fund-raising, advertising, samples, employee welfare, or profit distribution, etc., it shall be regarded as a sale of goods, transfer of property, or provision of labor services, unless it is otherwise provided for by the competent department of treasury or taxation of the State Council.   第二十五条 企业发生非货币性资产交换,以及将货物、财产、劳务用于捐赠、偿债、赞助、集资、广告、样品、职工福利或者利润分配等用途的,应当视同销售货物、转让财产或者提供劳务,但国务院财政、税务主管部门另有规定的除外。
Article 26 The term “fiscal allotments” as used in Article 7 (1) of the EIT Law shall refer to fiscal capital allotted by the people's government at various levels to the organizations, such as public institutions and social bodies, that are included in the budgetary management unless it is otherwise provided for by the State Council or the competent department of treasury or taxation of the State Council.   第二十六条 企业所得税法七条第(一)项所称财政拨款,是指各级人民政府对纳入预算管理的事业单位、社会团体等组织拨付的财政资金,但国务院和国务院财政、税务主管部门另有规定的除外。
The term “administrative charges” as used in Article 7 (2) of the EIT Law refers to the fees charged to the specified persons and incorporated into fiscal management according to the relevant provisions of laws or regulations and upon the approval obtained by following the procedures of the State Council in the process of conducting social public management or providing specified public services to citizens, legal persons or other organizations. 企业所得税法七条第(二)项所称行政事业性收费,是指依照法律法规等有关规定,按照国务院规定程序批准,在实施社会公共管理,以及在向公民、法人或者其他组织提供特定公共服务过程中,向特定对象收取并纳入财政管理的费用。
The term “governmental funds” as used in Article 7 (2) of the EIT Law refers to the fiscal capital that an enterprise collects on behalf of the government according to the relevant provisions of laws and regulations for the use of specified purposes. 企业所得税法七条第(二)项所称政府性基金,是指企业依照法律、行政法规等有关规定,代政府收取的具有专项用途的财政资金。
The term “other tax-free income as provided for by the State Council” as used in Article 7 (3) of the EIT Law refers to the fiscal capital an enterprise obtains upon the approval of the State Council to be used for the specified purposes as determined by the competent department of treasury or taxation of the State Council. 企业所得税法七条第(三)项所称国务院规定的其他不征税收入,是指企业取得的,由国务院财政、税务主管部门规定专项用途并经国务院批准的财政性资金。
Section III Deductions 

第三节 扣除

Article 27 The term “expenses” as used in Article 8 of the EIT Law shall refer to the expenses directly related to the obtainment of income.   第二十七条 企业所得税法八条所称有关的支出,是指与取得收入直接相关的支出。
The term “reasonable expenses” as used in Article 8 of the EIT Law shall refer to the normal and necessary expenses that are in line with the rule of production and business operations and that shall be counted into the current profits and losses or relevant capital costs. 企业所得税法八条所称合理的支出,是指符合生产经营活动常规,应当计入当期损益或者有关资产成本的必要和正常的支出。
Article 28 The expenses of an enterprise are classified into revenue-related expenses and capital-related expenses. Revenue-related expenses shall be deducted in the current accounts, while capital-related expenses shall be deducted by installments or included in the relevant capital costs and may not be directly deducted in the current accounts.   第二十八条 企业发生的支出应当区分收益性支出和资本性支出。收益性支出在发生当期直接扣除;资本性支出应当分期扣除或者计入有关资产成本,不得在发生当期直接扣除。
The expenses or property arising from the use of the tax-free income of an enterprise shall not be deducted and may not be depreciated or amortized. 企业的不征税收入用于支出所形成的费用或者财产,不得扣除或者计算对应的折旧、摊销扣除。
Unless it is otherwise differently provided for in the EIT Law or the present Regulation, the costs, expenses, taxes paid, losses and other expenditures actually incurred by an enterprise may not be repeatedly deducted. 企业所得税法和本条例另有规定外,企业实际发生的成本、费用、税金、损失和其他支出,不得重复扣除。
Article 29 The term “cost” as used in Article 8 of the EIT Law refers to the sales costs, write-off costs, business expenditures and other expenditures incurred by an enterprise in its production activities and business operations.   第二十九条 企业所得税法八条所称成本,是指企业在生产经营活动中发生的销售成本、销货成本、业务支出以及其他耗费。
Article 30 The term “expenses” as used in Article 8 of the EIT Law refers to the sales expenses, management expenses and financial expenses incurred by an enterprise in its production activities and business operations with the exception of those that have already been included in the cost.   第三十条 企业所得税法八条所称费用,是指企业在生产经营活动中发生的销售费用、管理费用和财务费用,已经计入成本的有关费用除外。
Article 31 The term “taxes paid” as used in Article 8 of the EIT Law refers to the various taxes and surtaxes incurred by an enterprise other than the enterprise income taxes and value added taxes that are deductible.   第三十一条 企业所得税法八条所称税金,是指企业发生的除企业所得税和允许抵扣的增值税以外的各项税金及其附加。
Article 32 The term “losses” as used in Article 8 of the EIT Law refers to the loss or destruction of fixed assets and inventories, loss arising from discarding anything as useless, loss from the transfer of property, loss from bad debt, loss from force majeure such as natural disaster, etc. and other kinds of loss.   第三十二条 企业所得税法八条所称损失,是指企业在生产经营活动中发生的固定资产和存货的盘亏、毁损、报废损失,转让财产损失,呆账损失,坏账损失,自然灾害等不可抗力因素造成的损失以及其他损失。
The surplus of losses incurred to an enterprise after subtracting the compensations made by the person held to be liable and the compensations made by insurance shall be deducted under the provisions of the competent treasury and taxation departments of the State Council. 企业发生的损失,减除责任人赔偿和保险赔款后的余额,依照国务院财政、税务主管部门的规定扣除。
Assets that have already been treated as loss shall be counted into the current income if they are recovered in full or in part during any subsequent taxable year. 企业已经作为损失处理的资产,在以后纳税年度又全部收回或者部分收回时,应当计入当期收入。
Article 33 The term “other expenditures” as used in Article 8 of the EIT Law refers to the reasonable and related expenditures incurred by an enterprise in its production activities and business operations other than the costs, expenses, taxes paid, and losses.   第三十三条 企业所得税法八条所称其他支出,是指除成本、费用、税金、损失外,企业在生产经营活动中发生的与生产经营活动有关的、合理的支出。
Article 34 The expenses arising from the payment of reasonable salaries and wages shall be allowed for deduction.   第三十四条 企业发生的合理的工资薪金支出,准予扣除。
The term “salaries and wages” as used in the preceding paragraph refers to the remunerations for labor represented in monetary and non-monetary forms paid by an enterprise during a tax year to its staff members and employees, including basic salaries, bonuses, subsidies, allowances, year-end additional salaries, overwork wages, and any other expenses relating to the work or employment of its staff members. 前款所称工资薪金,是指企业每一纳税年度支付给在本企业任职或者受雇的员工的所有现金形式或者非现金形式的劳动报酬,包括基本工资、奖金、津贴、补贴、年终加薪、加班工资,以及与员工任职或者受雇有关的其他支出。
Article 35 The basic social insurance premiums and housing accumulation funds which an enterprise pays for its staff members according to the scope and rates as provided for by the relevant competent departments of the State Council or the provincial people's government, e.g., basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, and birth insurance premiums, etc., are allowed to be deducted.   第三十五条 企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为职工缴纳的基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费等基本社会保险费和住房公积金,准予扣除。
The supplementary old-age insurance premiums and supplementary medical insurance premiums that an enterprise pays for investors or staff members may be deducted within the scope and according to the rates as set down by the competent departments of treasury and taxation of the State Council. 企业为投资者或者职工支付的补充养老保险费、补充医疗保险费,在国务院财政、税务主管部门规定的范围和标准内,准予扣除。
Article 36 The commercial insurance premiums that an enterprise pays for its investors or staff members shall not be deducted except for the personal security insurance premiums an enterprise pays for its staff members engaging in special occupations under the relevant provisions of the state and other commercial insurance premiums that are deductible under the relevant provisions of the competent departments of treasury and taxation of the State Council.   第三十六条 除企业依照国家有关规定为特殊工种职工支付的人身安全保险费和国务院财政、税务主管部门规定可以扣除的其他商业保险费外,企业为投资者或者职工支付的商业保险费,不得扣除。
Article 37 The reasonable loan expenses incurred by an enterprise in its production activities and business operations that are not required to be capitalized are deductible.   第三十七条 企业在生产经营活动中发生的合理的不需要资本化的借款费用,准予扣除。
Where an enterprise borrows any loan for purposes of purchasing or creating fixed assets or intangible assets and inventories that cannot enter into the scheduled marketability state until 12 months later or more, the reasonable expenses arising from such loans in the process of purchasing or creating relevant assets shall be treated as capital expenditure and be incorporated into the cost of relevant capital, and shall be deductible under the present Regulation. 企业为购置、建造固定资产、无形资产和经过12个月以上的建造才能达到预定可销售状态的存货发生借款的,在有关资产购置、建造期间发生的合理的借款费用,应当作为资本性支出计入有关资产的成本,并依照本条例的规定扣除。
Article 38 The interest expenses incurred by an enterprise in its production activities and business operations are deductible:   第三十八条 企业在生产经营活动中发生的下列利息支出,准予扣除:
(1) interest expenses for the loans borrowed by a non-financial enterprise from a financial enterprise, the interest expenses for the various deposits of financial enterprises, the interest expenses for inter-bank loans, and the expenses for the debentures issued by an enterprise upon approval; (一)非金融企业向金融企业借款的利息支出、金融企业的各项存款利息支出和同业拆借利息支出、企业经批准发行债券的利息支出;
(2) the portion of interest expenses for the loans borrowed by a non-financial enterprise from another non-financial enterprise that do not exceed the amount calculated at the interest rates for an identical kind and identical term of a financial enterprise. (二)非金融企业向非金融企业借款的利息支出,不超过按照金融企业同期同类贷款利率计算的数额的部分。
Article 39 The foreign exchange losses incurred by enterprise in monetary exchanges from the conversion of any non-renminbi monetary assets or obligations into current renminbi at the term-end medium exchange rate are deductible except for the portion that has already been incorporated into the relevant capital costs and the portion that relates to the profit distribution to owners. 哎哟不错哦  第三十九条 企业在货币交易中,以及纳税年度终了时将人民币以外的货币性资产、负债按照期末即期人民币汇率中间价折算为人民币时产生的汇兑损失,除已经计入有关资产成本以及与向所有者进行利润分配相关的部分外,准予扣除。
Article 40 The employee welfare expenses incurred by an enterprise are deductible to the extent that it does not exceed 14% of the total amount of salaries and wages.   第四十条 企业发生的职工福利费支出,不超过工资薪金总额14%的部分,准予扣除。
Article 41 The labor union funds allocated by an enterprise are deductible to the extent that they do not exceed 2% of the total amount of salaries and wages.   第四十一条 企业拨缴的工会经费,不超过工资薪金总额2%的部分,准予扣除。
Article 42 The expenses for the education of staff members incurred by an enterprise are deductible to the extent that they do not exceed 2.5% of the total amount of salaries and wages unless it is otherwise different provided for by the State Council. The excess may be carried forward to future years for deduction.   第四十二条 除国务院财政、税务主管部门另有规定外,企业发生的职工教育经费支出,不超过工资薪金总额2.5%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除。
Article 43 The expenses for business entertainment incurred by an enterprise relating to its production activities and business operations shall be deducted to the extent of 60% of the actually incurred amount but not more than 5‰ of the sales revenue of the current year.   第四十三条 企业发生的与生产经营活动有关的业务招待费支出,按照发生额的60%扣除,但最高不得超过当年销售(营业)收入的5‰。
Article 44 The qualified expenses for advertising and publicity incurred by an enterprise shall be deductible to the extent of not more than 15% of the sales revenue of the current year unless it is otherwise differently provided for by the competent department of treasury or taxation of the State Council. The excess may be carried forward to future years for deduction.   第四十四条 企业发生的符合条件的广告费和业务宣传费支出,除国务院财政、税务主管部门另有规定外,不超过当年销售(营业)收入15%的部分,准予扣除;超过部分,准予在以后纳税年度结转扣除。
Article 45 The funds an enterprise draws for the special use of environmental protection, ecological recovery pursuant to the relevant provisions of the laws and administrative regulations shall be deductible. The aforesaid special funds shall not be deductible if their purpose of use is changed after being drawn.   第四十五条 企业依照法律、行政法规有关规定提取的用于环境保护、生态恢复等方面的专项资金,准予扣除。上述专项资金提取后改变用途的,不得扣除。
Article 46 The insurance premiums that an enterprise pays according to the prescribed rates for the insurance of property shall be deductible.   第四十六条 企业参加财产保险,按照规定缴纳的保险费,准予扣除。
Article 47 The rentals that an enterprise pays for renting fixed assets as required by its production activities and business operations shall be deducted in the following methods:   第四十七条 企业根据生产经营活动的需要租入固定资产支付的租赁费,按照以下方法扣除:
(1) The rental expenses incurred from the renting of fixed assets by means of operational lease shall be evenly deducted in proportion to the term of lease; (一)以经营租赁方式租入固定资产发生的租赁费支出,按照租赁期限均匀扣除;
(2) The rental expenses incurred from the renting of fixed assets by means of financing lease shall be deducted by installments to the extent of the portion of financing that forms a part of the fixed asset value for which depreciation shall be reserved. (二)以融资租赁方式租入固定资产发生的租赁费支出,按照规定构成融资租入固定资产价值的部分应当提取折旧费用,分期扣除。
Article 48 The reasonable expenses for labor protection incurred by an enterprise shall be deductible.   第四十八条 企业发生的合理的劳动保护支出,准予扣除。
Article 49 The management fees paid by one enterprise to another, the rentals and franchise royalties paid among the operational institutions within an enterprise, and the interest paid among the business offices of a non-financial enterprise shall not be deductible.   第四十九条 企业之间支付的管理费、企业内营业机构之间支付的租金和特许权使用费,以及非银行企业内营业机构之间支付的利息,不得扣除。
Article 50 The institutions and establishments created within the territory of China by a non-alien enterprise may deduct the relevant expenses incurred by its overseas headquarters relating to the production activities and business operations of such institution or establishment provided that it is able to provide certification documents issued by the headquarters with respect to the scope of expenses collection, rationing, basis and method of distribution, etc., and provided that they are reasonably apportioned.   第五十条 非居民企业在中国境内设立的机构、场所,就其中国境外总机构发生的与该机构、场所生产经营有关的费用,能够提供总机构出具的费用汇集范围、定额、分配依据和方法等证明文件,并合理分摊的,准予扣除。
Article 51 For the purposes of Article 9 of the Enterprise Income Tax Law, ‘public welfare donations' means donations made by an enterprise through public welfare social organizations or people's governments at or above the county level or the departments thereof to the charity activities and public welfare undertakings in compliance with laws.   第五十一条 企业所得税法九条所称公益性捐赠,是指企业通过公益性社会组织或者县级以上人民政府及其部门,用于符合法律规定的慈善活动、公益事业的捐赠。
Article 52 For the purposes of Article 51 of this Regulation, ‘public welfare social organization' means a charity organization or any other social organization that meets all the following conditions:   第五十二条 本条例第五十一条所称公益性社会组织,是指同时符合下列条件的慈善组织以及其他社会组织:
(1) It is registered in accordance with the law and has the legal person status; (一)依法登记,具有法人资格;
(2) It serves the purpose of promoting public welfare undertakings and does not take profit making as the purpose; (二)以发展公益事业为宗旨,且不以营利为目的;
(3) All the assets and the appreciation thereof are owned by the legal person; (三)全部资产及其增值为该法人所有;
(4) It mainly uses its income and working balance for the undertaking in line with the purpose of formation of the legal person; (四)收益和营运结余主要用于符合该法人设立目的的事业;
(5) The remaining property after its termination does not belong to any individual or profit-making organization; (五)终止后的剩余财产不归属任何个人或者营利组织;
(6) It does not engage in any business irrelevant to the purpose of its formation; (六)不经营与其设立目的无关的业务;
(7) It has sound financial accounting rules; (七)有健全的财务会计制度;
(8) The donator does not participate in the distribution of the property of the legal person in any form; (八)捐赠者不以任何形式参与该法人财产的分配;
(9) It meets other conditions prescribed by the public finance department and competent tax department of the State Council together with the civil affairs department of the State Council and other registration administrative departments. (九)国务院财政、税务主管部门会同国务院民政部门等登记管理部门规定的其他条件。
Article 53 The portion of the expenditure of the public welfare donation that occurred in the current year and is carried forward in previous years, which does not exceed 12% of the total annual profit, is allowed to be deducted.   第五十三条 企业当年发生以及以前年度结转的公益性捐赠支出,不超过年度利润总额12%的部分,准予扣除。
The annual total amount of profits refers to the annual accounting profits of the enterprise calculated under the uniform accounting system of the state. 年度利润总额,是指企业依照国家统一会计制度的规定计算的年度会计利润。
Article 54 The term “sponsor expenditures” as used in Article 10 ofthe EIT Law refers to the various non-advertising expenditures incurred by an enterprise that have nothing to do with its production activities or business operations.
......
   第五十四条 企业所得税法十条第(六)项所称赞助支出,是指企业发生的与生产经营活动无关的各种非广告性质支出。
......

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