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| Income Tax Law of the People's Republic of China for Foreign Enterprises | | 中华人民共和国外国企业所得税法 |
(Adopted at the Fourth Session of the Fifth National People's Congress and promulgated by Order No. 13 of the Chairman of the Standing Committee of the National People's Congress on December 13, 1981, and effective as of January 1, 1982) | |
（一九八一年十二月十三日第五届全国人民代表大会第四次会议通过一九八一年十二月十三日全国人民代表大会常务委员会委员长令第十三号公布） |
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| Article 1 Income tax shall be paid in accordance with the provisions of this Law by foreign enterprises on their income derived from production and business operations and other sources in the People's Republic of China. | | 第一条 在中华人民共和国境内，外国企业的生产、经营所得和其它所得，都按照本法的规定缴纳所得税。 |
"Foreign enterprises" mentioned in this Law refers, with the exception of those for whom separate provisions are stipulated in Article 11, to foreign companies, enterprises and other economic organizations that have establishments within the territory of the People's Republic of China engaged in independent business operations or in cooperative production or cooperative business operations with Chinese enterprises. | |
本法所称外国企业 ，除第十一条另有规定者外 ，是指在中华人民共和国境内设立机构，独立经营或者同中国企业合作生产、合作经营的外国公司、企业和其它经济组织。 |
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| Article 2 The taxable income of a foreign enterprise shall be the amount remaining from its gross income in a tax year after the costs, expenses and losses have been deducted. | | 第二条 外国企业每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。 |
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| Article 3 The income tax on foreign enterprises shall be computed at progressive rates on amounts in excess of specified amounts of taxable income; the rates are as follows: | | 第三条 外国企业的所得税，按应纳税的所得额超额累进计算，税率如下： |
Range of Income Tax Rate (%) | |
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Annual income not exceeding 250,000 yuan 20 | |
全年所得额不超过二十五万元的，税率为百分之二十； |
That part of annual income from 250,000 to 500,000 yuan 25 | |
全年所得额超过二十五万元至五十万元的部分，税率为百分之二十五； |
That part of annual income from 500,001 to 750,000 yuan 30 | |
全年所得额超过五十万元至七十五万元的部分，税率为百分之三十； |
That part of annual income from 750,001 to 1,000,000 yuan 35 | |
全年所得额超过七十五万元至一百万元的部分，税率为百分之三十五； |
That part of annual income above 1,000,000 yuan 40 | |
全年所得额超过一百万元的部分，税率为百分之四十。 |
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| Article 4 When paying the income tax in accordance with the provisions of the preceding Article, a foreign enterprise shall also pay a local income tax of ten percent of taxable income. | | 第四条 外国企业按照前条规定缴纳所得税的同时，应当另按应纳税的所得额缴纳百分之十的地方所得税。 |
In cases where a foreign enterprise with small-cale production and low profits warrants a reduction in or exemption from the local income tax, the decision shall be made by the people's government of the province, autonomous region, or municipality directly under the Central Government in which the enterprise is located. | |
对生产规模小，利润低，需要给予减征或者免征地方所得税的外国企业，由企业所在地的省、自治区、直辖市人民政府决定。 |
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| Article 5 A foreign enterprise scheduled to operate for a period of ten years or more in farming, forests, animal husbandry or other low-profit operations may, upon approval by the tax authorities of an application filed by the enterprise, be exempted from income tax in the first profit-making year and allowed a 50 percent reduction of income tax in the second and third years. | | 第五条 从事农业、林业、牧业等利润率低的外国企业，经营期在十年以上的，经企业申请，税务机关批准，从开始获利的年度起，第一年免征所得税，第二年和第三年减半征收所得税。 |
With the approval of the Ministry of Finance, a 15 to 30 percent reduction in income tax may be allowed for another ten years following the expiration of the period for exemption and reductions prescribed in the preceding paragraph. | |
按前款规定免税、减税期满后，经财政部批准，还可以在以后的十年内继续减征百分之十五至百分之三十的所得税。 |
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| Article 6 Losses incurred by a foreign enterprise in a tax year may be made up with a corresponding amount drawn from the next year's income. Should the income in the subsequent tax year be insufficient to make up for the said losses, the balance may be made up with further deductions from its income year by year, but within a period not exceeding five years. | | 第六条 外国企业发生年度亏损，可以从下一年度的所得中提取相应的数额弥补；下一年度的所得额不足弥补的，可以逐年提取所得继续弥补，但是最长不得超过五年。 |
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| Article 7 Income tax on foreign enterprises shall be computed on an annual basis and paid in advance in quarterly installments. Such advance payments shall be made within 15 days after the end of each quarter, and the final settlement shall be made within five months after the end of each tax year, with a refund for any overpayment or a supplementary payment for any deficiency. | | 第七条 外国企业缴纳所得税， 按年计算，分季预缴。 每季在季度终了后十五日内预缴；每年在年度终了后五个月内，汇算清缴，多退少补。 |
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| Article 8 A foreign enterprise shall file its income tax returns in respect of advance payments with the local tax authorities within each period prescribed for advance payments; and it shall file an annual income tax return, together with the statement of final accounts, within four months after the end of the tax year. | | 第八条 外国企业应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。 |
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| Article 9 A report on the financial and accounting systems of a foreign enterprise shall be submitted to the local tax authorities for reference. | | 第九条 外国企业的财务、会计制度，应当报送当地税务机关备查。 |
If the procedures for financial management and accounting of a foreign enterprise contradict the provisions of the tax laws, tax payments shall be assessed in accordance with the provisions of the tax laws. | |
外国企业的财务、会计处理办法同税法规定有抵触的，应当依照税法规定计算纳税。 |
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| Article 10 When a foreign enterprise starts or ceases to operate in accordance with the law, it shall present there levant certificates to the local tax authorities and go through tax registration. | | 第十条 外国企业依法开业、停业，应当持有关证件向当地税务机关办理税务登记。 |
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| Article 11 Foreign companies, enterprises and other economic organizations that have no establishments in China, but have gained dividend, interest, rental, royalty and other income from sources in China, shall pay an income tax of 20 percent on such income. Such tax shall be withheld by the paying unit from the amount of each payment. | | 第十一条 |
For the payment of income tax in accordance with the provisions of the preceding paragraph, the foreign company, enterprise or other economic organization which earns the income shall be the taxpayer, and the paying unit shall be the withholding agent. The tax withheld from each payment by the withholding agent shall be turned over to the State Treasury and the withholding income tax return submitted to the tax authorities within five days. | |
按照前款规定缴纳的所得税，以取得所得的外国公司、企业和其它经济组织为纳税义务人，以支付所得的单位为扣缴义务人。扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向税务机关报送扣缴所得税报告表。 |
Income from interest on loans made to the Chinese Government or Chinese state banks by international financial organizations shall be exempted from income tax. Income from interest on loans made at a preferential interest rate by foreign banks to Chinese state banks shall also be exempted from income tax. | |
国际金融组织贷款给中国政府和中国国家银行的利息所得，免征所得税。外国银行按照优惠利率贷款给中国国家银行的利息所得，也免征所得税。 |
Foreign banks shall pay tax on their income from interest on deposits in Chinese state banks and on loans made at a normal interest rate to Chinese state banks. However, an exemption from income tax may be granted reciprocally to those foreign banks in whose countries income from interest on deposits of, and loans made by, Chinese state banks is exempt from income tax. | |
外国银行在中国国家银行的存款和按照一般利率贷款给中国国家银行的利息所得，应当缴纳所得税；但是，中国国家银行在对方国内的存款、贷款利息所得不缴纳所得税的，可以相应给予免税。 |
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| Article 12 The tax authorities shall have the right to inspect the financial, accounting and tax affairs of a foreign enterprise, and the right to inspect the withholding of tax of a withholding agent and its payment of the with held tax into the State Treasury. Foreign enterprises and withholding agents must make reports according to the facts and provide relevant information; they may not refuse to cooperate and may not conceal the facts. | | 第十二条 税务机关有权对外国企业的财务、会计和纳税情况进行检查；有权对扣缴义务人代扣代缴税款情况进行检查。 外国企业和扣缴义务人必须据实报告， |
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并提供有关资料，不得拒绝或隐瞒。 |
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| Article 13 The income tax levied on foreign enterprises shall be computed in terms of Renminbi (RMB). Income in foreign currency shall be taxed on the equivalent amount converted into Renminbi according to the exchange rate quoted by the State General Administration of Exchange Control of the People's Republic of China. | | 第十三条 外国企业的所得税以人民币为计算单位。所得为外国货币的，按照中华人民共和国国家外汇管理总局公布的外汇牌价折合成人民币缴纳税款。 |
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| Article 14 Foreign enterprises and withholding agents must pay taxes within the prescribed time limit. In case of failure to do so, the tax authorities, in addition to setting a new time limit for tax payment, shall impose a surcharge for overdue payment equal to 0.5 percent the overdue tax for every day in arrears, starting from the first day payment becomes overdue. | | 第十四条 外国企业和扣缴义务人必须按照规定的期限，缴纳税款。逾期不缴的，税务机关除限期缴纳外，从滞纳之日起，按日加收滞纳税款的千分之五的滞纳金。 |
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| Article 15 The tax authorities may, in the light of the circumstances, impose a fine on a foreign enterprise that has violated the provisions of Articles 8, 9, 10 or 12 of this Law. | | 第十五条 外国企业违反本法第八条、第九条、第十条、第十二条规定的，税务机关可以酌情处以罚金。 |
In dealing with a withholding agent who has violated the provisions of Article 11 of this Law, the tax authorities may, in addition to setting a new time limit for the payment of the amount of tax that should have been withheld, impose a fine in the light of the circumstances, up to but not exceeding 100 percent of the amount of tax that should have been withheld. | |
扣缴义务人违反本法第十一条规定的，税务机关除限期追缴应扣未扣税款外，可以酌情处以应扣未扣税款的一倍以下的罚金。 |
In dealing with a foreign enterprise that has evaded or refused to pay tax, the tax authorities, in addition to pursuing the tax payment, may impose a fine of up to but not exceeding five times the amount of the tax underpaid or not paid, in accordance with the seriousness of the case. Cases of gross violation shall be handled by the local people's courts in accordance with the law. | |
外国企业偷税、抗税的，税务机关除追缴税款外，可以根据情节轻重，处以应补税款五倍以下的罚金。情节严重的，由当地人民法院依法处理。 |
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| Article 16 In case of a dispute with the tax authorities over tax payment, a foreign enterprise must pay tax according to the relevant regulations before applying to higher tax authorities reconsideration. If it does not accept the decision made after such reconsideration, it may bring a suit in the local people's court. | | 第十六条 外国企业同税务机关在纳税问题上发生争议时，必须先按照规定纳税，然后再向上级税务机关申请复议。如果不服复议后的决定，可以向当地人民法院提起诉讼。 |
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| Article 17 When agreements on tax payment have been concluded between the Government of the People's Republic of China and foreign governments, matters concerning tax payment shall be handled in accordance with the provisions of the respective agreements. | | 第十七条 中华人民共和国政府和外国政府之间订有税收协定的， 按照协定的规定办理。 |
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| Article 18 Rules for the implementation of this Law shall be formulated by the Ministry of Finance of the People's Republic of China. | | 第十八条 本法的施行细则，由中华人民共和国财政部制定。 |
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| Article 19 This Law shall go into effect on January 1, 1982. | | 第十九条 本法自一九八二年一月一日起施行。 |
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