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Enterprise Income Tax Law of the People's Republic of China (2018 Amendment) [Effective]
中华人民共和国企业所得税法(2018修正) [现行有效]
【法宝引证码】
  • Date issued: 12-29-2018
  • Effective date: 12-29-2018
  • Level of Authority: Laws
  • Area of Law:Taxation

Enterprise Income Tax Law of the People's Republic of China

 

中华人民共和国企业所得税法

(Adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007, amended for the first time in accordance with the Decision of the Standing Committee of the National People's Congress on Amending the Enterprise Income Tax Law of the People's Republic of China at the 26th session of the Standing Committee of the Twelfth National People's Congress of the People's Republic of China on February 24, 2017; and amended for the second time in accordance with the Decision of the Standing Committee of the National People's Congress to Amend Four Laws Including the Electric Power Law of the People's Republic of China on December 29, 2018) (2007年3月16日第十届全国人民代表大会第五次会议通过 根据2017年2月24日第十二届全国人民代表大会常务委员会第二十六次会议《关于修改〈中华人民共和国企业所得税法〉的决定》第一次修正 根据2018年12月29日第十三届全国人民代表大会常务委员会第七次会议《关于修改〈中华人民共和国电力法〉等四部法律的决定》第二次修正)

Contents 目  录
Chapter I General Provisions 第一章 总  则
 
Chapter II Taxable Amount of Income 第二章 应纳税所得额
 
Chapter III Amount of Payable Taxes 第三章 应纳税额
 
Chapter IV Preferential Tax Treatments 第四章 税收优惠
 
Chapter V Withholding by Sources 第五章 源泉扣缴
 
Chapter VI Special Adjustments to Tax Payments 第六章 特别纳税调整
 
Chapter VII Administration of Tax Collection 第七章 征收管理
 
Chapter VIII Supplementary Provisions 第八章 附  则
 
Chapter I General Provisions 

第一章 总  则

 
Article 1 Within the territory of the People's Republic of China, the enterprises and other organizations that have incomes (hereinafter referred to as the enterprises) shall be payers of the enterprise income tax and shall pay their enterprise income taxes in accordance with this Law.   第一条 在中华人民共和国境内,企业和其他取得收入的组织(以下统称企业)为企业所得税的纳税人,依照本法的规定缴纳企业所得税。
This Law does not apply to the sole individual proprietorship enterprises and partnership enterprises. 个人独资企业、合伙企业不适用本法。
Article 2 Enterprises are classified into resident and non-resident enterprises.   第二条 企业分为居民企业和非居民企业。
The term "resident enterprise" as mentioned in this Law refers to an enterprise that is established inside China, or which is established under the law of a foreign country (region) but whose actual office of management is inside China. 本法所称居民企业,是指依法在中国境内成立,或者依照外国(地区)法律成立但实际管理机构在中国境内的企业。
The term "non-resident enterprise" as mentioned in this Law refers to an enterprise established under the law of a foreign country (region) , whose actual institution of management is not inside China but which has offices or establishments inside China; or which does not have any offices or establishments inside China but has incomes sourced in China. 本法所称非居民企业,是指依照外国(地区)法律成立且实际管理机构不在中国境内,但在中国境内设立机构、场所的,或者在中国境内未设立机构、场所,但有来源于中国境内所得的企业。
Article 3 A resident enterprise shall pay the enterprise income tax on its incomes derived from both inside and outside China.   第三条 居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。
For a non-resident enterprise having offices or establishments inside China, it shall pay enterprise income tax on its incomes derived from China as well as on incomes that it earns outside China but which has real connection with the said offices or establishments. 非居民企业在中国境内设立机构、场所的,应当就其所设机构、场所取得的来源于中国境内的所得,以及发生在中国境外但与其所设机构、场所有实际联系的所得,缴纳企业所得税。
For a non-resident enterprise having no office or establishment inside China, or for a non-resident enterprise whose incomes have no actual connection to its institution or establishment inside China, it shall pay enterprise income tax on the incomes derived from China. 非居民企业在中国境内未设立机构、场所的,或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的,应当就其来源于中国境内的所得缴纳企业所得税。
Article 4 The enterprise income tax rate shall be 25%.   第四条 企业所得税的税率为25%。
The tax rate that applies to a non-resident enterprise's incomes as mentioned in paragraph 3, Article 3 of this Law shall be 20%. 非居民企业取得本法第三条第三款规定的所得,适用税率为20%。
Chapter II Taxable Amount of Income 

第二章 应纳税所得额

 
Article 5 The balance after deducting the tax-free incomes, tax-exempt incomes, all deduction items as well as the permitted remedies for losses of the previous year(s) from an enterprise's total amount of incomes of each tax year shall be the taxable amount of incomes.   第五条 企业每一纳税年度的收入总额,减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额,为应纳税所得额。
Article 6 An enterprise's monetary and non-monetary incomes from various sources shall be the total amount of incomes, including:   第六条 企业以货币形式和非货币形式从各种来源取得的收入,为收入总额。包括:
(1) income from the sale of goods; (一)销售货物收入;
(2) income from the provision of labor services; (二)提供劳务收入;
(3) income from the transaction of property; (三)转让财产收入;
(4) dividend, bonus and other equity investment proceeds; (四)股息、红利等权益性投资收益;
(5) income from interests; (五)利息收入;
(6 ) income from rentals; (六)租金收入;
(7) income from royalties; (七)特许权使用费收入;
(8) income from accepted donations; and (八)接受捐赠收入;
(9) other incomes. (九)其他收入。
Article 7 The following incomes included in the total amount of incomes shall be tax-free incomes:   第七条 收入总额中的下列收入为不征税收入:
(1) The appropriations from the treasury; (一)财政拨款;
(2) The administrative fees and the governmental funds that are charged according to the law and fall under the treasury administration; and (二)依法收取并纳入财政管理的行政事业性收费、政府性基金;
(3) Other tax-free incomes as prescribed by the State Council. (三)国务院规定的其他不征税收入。
Article 8 The reasonable disbursements that are actually incurred and in which have actual connection with the business operations of an enterprise, including the costs, expenses, taxes, losses, etc., may be deducted in the calculation of the taxable amount of incomes.   第八条 企业实际发生的与取得收入有关的、合理的支出,包括成本、费用、税金、损失和其他支出,准予在计算应纳税所得额时扣除。
Article 9 Of an enterprise's charitable donation expenditures, the part which is not more than 12% of its total annual profits shall be deductible in the calculation of its taxable income; and the excess over 12% of its total annual profits may be carried forward for three years in the calculation of its taxable income.   第九条 企业发生的公益性捐赠支出,在年度利润总额12%以内的部分,准予在计算应纳税所得额时扣除;超过年度利润总额12%的部分,准予结转以后三年内在计算应纳税所得额时扣除。
Article 10 None of the following disbursements may be deducted in the calculation of the taxable amount of incomes:   第十条 在计算应纳税所得额时,下列支出不得扣除:
(1) Dividend, bonus and other equity investment proceeds paid to the investors; (一)向投资者支付的股息、红利等权益性投资收益款项;
(2) Payment for enterprise income tax; (二)企业所得税税款;
(3) Late fee for taxes; (三)税收滞纳金;
(4) Pecuniary punishment, fines, and losses of properties confiscated; (四)罚金、罚款和被没收财物的损失;
(5) Disbursements for donations other than those provided for in Article 9; (五)本法第九条规定以外的捐赠支出;
(6) Sponsorship disbursements; (六)赞助支出;
(7) Unverified reserve disbursements; (七)未经核定的准备金支出;
(8) Other disbursements that have nothing to do with the obtainment of revenues; (八)与取得收入无关的其他支出。
Article 11 When calculating the taxable amount of incomes, an enterprise is allowed to deduct the depreciations of fixed assets calculated under the relevant provisions.   第十一条 在计算应纳税所得额时,企业按照规定计算的固定资产折旧,准予扣除。
No depreciation may be calculated for any of the following fixed assets: 下列固定资产不得计算折旧扣除:
(1) The fixed assets that have not yet been put into use, excluding houses and buildings; (一)房屋、建筑物以外未投入使用的固定资产;
(2) The fixed assets rented in by way of commercial lease; (二)以经营租赁方式租入的固定资产;
(3) The fixed assets rented out by way of finance leasing; (三)以融资租赁方式租出的固定资产;
(4) The fixed assets for which depreciation has been allocated in full amount but which remain in use; (四)已足额提取折旧仍继续使用的固定资产;
(5) The fixed assets that have nothing to do with the business operations; (五)与经营活动无关的固定资产;
(6) The land that is separately appraised and entered into account as an item of fixed asset; and (六)单独估价作为固定资产入账的土地;
(7) Other fixed assets for which no depreciation may be calculated. (七)其他不得计算折旧扣除的固定资产。
Article 12 When calculating the taxable amount of incomes, an enterprise is allowed to deduct the amortized expenses of intangible assets calculated according to the relevant provisions.   第十二条 在计算应纳税所得额时,企业按照规定计算的无形资产摊销费用,准予扣除。
No amortized expense may be calculated for the following intangible assets: 下列无形资产不得计算摊销费用扣除:
(1) The intangible assets, for which the self-development expenses have been deducted in the calculation of the taxable amount of incomes; (一)自行开发的支出已在计算应纳税所得额时扣除的无形资产;
(2) The self-created business reputation; (二)自创商誉;
(3) The intangible assets that have nothing to do with the business operations; and (三)与经营活动无关的无形资产;
(4) Other intangible assets for which no amortized expense may be calculated. (四)其他不得计算摊销费用扣除的无形资产。
Article 13 The following expenses incurred by an enterprise shall, in the calculation of the taxable amount of incomes, be treated as long-term deferred expenses. Those amortized under the relevant provisions are allowed to be deducted:   第十三条 在计算应纳税所得额时,企业发生的下列支出作为长期待摊费用,按照规定摊销的,准予扣除:
(1) The expenses for the rebuilding of a fixed asset, for which depreciation has been prepared in full amount; (一)已足额提取折旧的固定资产的改建支出;
(2) The expenses for the rebuilding of a rented fixed asset; (二)租入固定资产的改建支出;
(3) The expenses for the heavy repair of a fixed asset; and (三)固定资产的大修理支出;
(4) Other expenses that shall be treated as long-term deferred expenses. (四)其他应当作为长期待摊费用的支出。
Article 14 During the period of external investment, an enterprise shall not deduct the costs of the investment assets when it calculates the taxable amount of incomes.   第十四条 企业对外投资期间,投资资产的成本在计算应纳税所得额时不得扣除。
Article 15 Where an enterprise uses or sells its inventories, it is allowed to deduct the costs of the inventories calculated according to the relevant provisions in the calculation of the taxable amount of incomes.   第十五条 企业使用或者销售存货,按照规定计算的存货成本,准予在计算应纳税所得额时扣除。
Article 16 Where an enterprise transfers an asset, it is allowed to deduct the net value of the asset in the calculation of the taxable amount of incomes.   第十六条 企业转让资产,该项资产的净值,准予在计算应纳税所得额时扣除。
Article 17 When an enterprise calculates its enterprise income taxes on a consolidated basis, it shall not offset the losses of its overseas business institutions against the profits of its domestic business institutions.   第十七条 企业在汇总计算缴纳企业所得税时,其境外营业机构的亏损不得抵减境内营业机构的盈利。
...... ......

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