中华人民共和国企业所得税法翻译对照

中华人民共和国主席令第63号
Order of the President of the People's Republic of China No. 63

《中华人民共和国企业所得税法》已由中华人民共和国第十届全国人民代表大会第五次会议于2007年3月16日通过，现予公布，自2008年1月1日起施行。 中华人民共和国主席 胡锦涛二○○七年三月十六日
The Enterprise Income Tax Law of the People's Republic of China has been adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007. It is hereby promulgated and shall go into effect as of January 1, 2008. President of the People's Republic of China Hu Jintao March 16, 2007

中华人民共和国企业所得税法（2007年3月16日第十届全国人民代表大会第五次会议通过）
Enterprise Income Tax Law of the People's Republic of China (Adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007)

目录 
Contents 

第一章 总则
Chapter I General Rules 

第二章 应纳税所得额
Chapter II Taxable Income Amount 

第三章 应纳税额
Chapter III Payable Tax Amount

第四章 税收优惠
Chapter IV Preferential Tax Treatments

第五章 源泉扣缴
Chapter V Withholding by Sources

第六章 特别纳税调整
Chapter VI Special Adjustments to Tax Payments 

第七章 征收管理
Chapter VII Administration of Tax Levy

第八章 附则
Chapter VIII Supplementary Rules

第一章 总则
Chapter I General Rules

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。
Article 1 The enterprises and other organizations which have incomes (hereinafter referred to as the enterprises) within the territory of the People's Republic of China shall be payers of the enterprise income tax and shall pay their enterprise income taxes according to the present Law.

个人独资企业、合伙企业不适用本法。
The sole individual proprietorship enterprises and partnership enterprises are not governed by the present law.

第二条 企业分为居民企业和非居民企业。
Article 2 Enterprises are classified into resident and non-resident enterprises.

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 "resident enterprise" as mentioned in the present Law means an enterprise which is set up under Chinese law within the territory of China, or set up under the law of a foreign country (region) but whose actual management organ is within the territory of 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。
The term "non-resident enterprise" as mentioned in the present Law means an enterprise which is set up under the law of a foreign country (region) and whose actual management organ is not within the territory of China but who has organs or establishments within the territory of China, or who does not have any organ or establishment within the territory of China but who has incomes sourced in 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。
Article 3 For its incomes sourced from both inside and outside the territory of China, a resident enterprise shall pay the enterprise income tax.

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。
In case a non-resident enterprise sets up an organ or establishment within the territory of China, it shall pay enterprise income tax on its incomes sourced inside the territory of China and incomes sourced outside the territory of China but actually connected with the said organ or establishment.

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。
In case a non-resident enterprise has no organ or establishment within the territory of China, or its incomes have no actual connection to its organ or establishment inside the territory of China, it shall pay enterprise income tax on the incomes sourced inside the territory of China.

第四条 企业所得税的税率为25%。
Article 4 The enterprise income tax shall be levied at the rate of 25%.

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%。
In case a non-resident enterprise obtains incomes as mentioned in Paragraph 3, Article 3 of the present Law, the tax rate shall be 20%.

第二章 应纳税所得额
Chapter II Taxable Income Amount

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 5 The balance after the tax-free and tax-exempt incomes, each deduction item as well as the permitted remedies for losses of the previous year(s) being deducted from an enterprise's total income amount of each tax year shall be the taxable income amount.

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：
Article 6 An enterprise's total income amount refers to the monetary and non-monetary incomes from various sources and includes:

（一） 销售货物收入；
(1) income from selling goods;

（二） 提供劳务收入；
(2) income from providing labor services;

（三） 转让财产收入；
(3) income from transferring property;

（四） 股息、红利等权益性投资收益；
(4) equity investment gains, such as dividend, bonus;

（五） 利息收入；
(5) interest incomes;

（六） 租金收入；
(6) rental income;

（七） 特许权使用费收入；
(7) royalty income;

（八） 接受捐赠收入；
(8) income from accepting donations; and

（九） 其他收入。
(9) other incomes.

第七条 收入总额中的下列收入为不征税收入：
Article 7 The tax-free income refers to the following incomes which are included in the total income amount:

（一） 财政拨款；
(1) The treasury appropriations;

（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；
(2) The administrative fees and the governmental funds which are levied in accordance with the law and fall under the treasury administration; and

（三） 国务院规定的其他不征税收入。
(3) Other tax-free incomes as prescribed by the State Council.

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 8 When calculating the taxable income amount, the reasonable expenditures which actually happened and have actual connection with the business operations of an enterprise, including the costs, expenditures, taxes, losses, etc. may be deducted.

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。
Article 9 As regards an enterprise's expenditures for public welfare donations, the portion within 12% of the total annual profits is permitted to be deducted.

第十条 在计算应纳税所得额时，下列支出不得扣除：
Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted:

（一） 向投资者支付的股息、红利等权益性投资收益款项；
(1) Such equity investment gains as dividend, bonus paid to the investors;

（二） 企业所得税税款；
(2) Payment for enterprise income tax;

（三） 税收滞纳金；
(3) Late fee for taxes;

（四） 罚金、罚款和被没收财物的损失；
(4) Pecuniary punishment, fines, and losses of confiscated properties;

（五） 本法第九条规定以外的捐赠支出；
(5) Expenditures for donations other than those prescribed in Article 9;

（六） 赞助支出；
(6) Sponsorship expenditures;

（七） 未经核定的准备金支出；
(7) Unverified reserve expenditures;

（八） 与取得收入无关的其他支出。
(8) Other expenditures in no relation to the obtainment of revenues;

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。
Article 11 An enterprise's depreciations of fixed assets, which are calculated pursuant to the related provisions, are permitted to be deducted in the calculation of the taxable income amount.

下列固定资产不得计算折旧扣除：
As regards any of the following fixed assets, no depreciation may be calculated for deduction:

（一） 房屋、建筑物以外未投入使用的固定资产；
(1) The fixed assets which have not yet been put into use, among which houses and buildings are not included;

（二） 以经营租赁方式租入的固定资产；
(2) The fixed assets which are rented in through commercial lease;

（三） 以融资租赁方式租出的固定资产；
(3) The fixed assets which are rented out through finance leasing;

（四） 已足额提取折旧仍继续使用的固定资产；
(4) The fixed assets for which depreciation has been fully allocated but which are still in use;

（五） 与经营活动无关的固定资产；
(5) The fixed assets in no relation to the business operations;

（六） 单独估价作为固定资产入账的土地；
(6) The land which is separately evaluated and entered into account as an item of fixed asset; and

（七） 其他不得计算折旧扣除的固定资产。
(7) Other fixed assets for which no depreciation may be calculated for deduction.

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。
Article 12 An enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes.

下列无形资产不得计算摊销费用扣除：
For the following intangible assets, no amortized expense may be calculated:

（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；
(1) The intangible assets, which are developed by the enterprise itself and the expenditures have been deducted when calculating the taxable income amount;

（二） 自创商誉；
(2) The self-created business reputation;

（三） 与经营活动无关的无形资产；
(3) The intangible assets in no relation to the business operations; and

（四） 其他不得计算摊销费用扣除的无形资产。
(4) Other intangible assets for which no amortized expense may be calculated for deduction.

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：
Article 13 The following expenditures incurred by an enterprise shall be deemed as long-term deferred expenditures when calculating the taxable income amount. Those amortized pursuant to the related provisions are permitted to be deducted:

（一） 已足额提取折旧的固定资产的改建支出；
(1) The expenditures for rebuilding a fixed asset, for which depreciation has been fully allocated;

（二） 租入固定资产的改建支出；
(2) The expenditures for rebuilding a rented fixed asset;

（三） 固定资产的大修理支出；
(3) The expenditures for heavily repairing a fixed asset; and

（四） 其他应当作为长期待摊费用的支出。
(4) Other expenditures which shall be deemed as long-term deferred expenditures.

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 14 When calculating the taxable income amount, an enterprise may not deduct the costs of the investment assets during the period of external investment.

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 15 In case an enterprise uses or sells its inventories, it is permitted to deduct the costs of the inventories calculated pursuant to the related provisions when calculating the taxable income amount.

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 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

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。
Article 17 An enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.

第十八条 企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。
Article 18 The losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.

第十九条 非居民企业取得本法第三条第三款规定的所得，按照下列方法计算其应纳税所得额：
Article 19 In case a non-resident enterprise obtains incomes as prescribed in Paragraph 3, Article 3 of the present Law, the following approaches shall be adopted in calculation of its the taxable income amount:

（一） 股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额；
(1) As regards dividends, bonuses and other equity investment gains, interests, rentals and royalties, the taxable income amount shall be the total income amount;

（二） 转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额；
(2) As regards incomes from assigning property, the taxable income amount shall be the balance of the total income amount less the net value of the property; and

（三） 其他所得，参照前两项规定的方法计算应纳税所得额。
(3) As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.

第二十条 本章规定的收入、扣除的具体范围、标准和资产的税务处理的具体办法，由国务院财政、税务主管部门规定。
Article 20 The specific scope and standards of revenues and deductions, as well as the concrete tax treatment methods of assets as prescribed in this Chapter shall be constituted by the treasury and tax administrative departments under the State Council.

第二十一条 在计算应纳税所得额时，企业财务、会计处理办法与税收法律、行政法规的规定不一致的，应当依照税收法律、行政法规的规定计算。
Article 21 If the enterprise's financial or accounting treatment method does not comply with any tax law or administrative regulation when calculating the taxable income amount, the tax law or administrative regulation shall prevail.

第三章 应纳税额
Chapter III Payable Tax Amount

第二十二条 企业的应纳税所得额乘以适用税率，减除依照本法关于税收优惠的规定减免和抵免的税额后的余额，为应纳税额。
Article 22 The payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present Law.

第二十三条 企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；超过抵免限额的部分，可以在以后五个年度内，用每年度抵免限额抵免当年应抵税额后的余额进行抵补：
Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period. The limit of tax credit shall be the payable tax amount on such incomes calculated under the present Law. The part exceeding the limit of tax credit may, during the five subsequent years, be offset from the balance of the limit of tax credit of each year minus the tax amount which ought to be offset in the current year:

（一） 居民企业来源于中国境外的应税所得；
(1) A resident enterprise's taxable incomes sourced from outside the territory of China; and

（二） 非居民企业在中国境内设立机构、场所，取得发生在中国境外但与该机构、场所有实际联系的应税所得。
(2) Taxable incomes obtained outside the territory of China by a non-resident enterprise having organs or establishments inside the territory of China, but having actual connection with such organs or establishments.

第二十四条 居民企业从其直接或者间接控制的外国企业分得的来源于中国境外的股息、红利等权益性投资收益，外国企业在境外实际缴纳的所得税税额中属于该项所得负担的部分，可以作为该居民企业的可抵免境外所得税税额，在本法第二十三条规定的抵免限额内抵免。
Article 24 As regards the dividends, bonuses and other equity investment gains earned outside the territory of China by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of China by the foreign enterprise the territory of China may be treated as the allowable tax credit of the resident enterprise's overseas income tax amount and be deducted within the limit of tax credit as provided for in Article 23 of the present Law.

第四章 税收优惠
Chapter IV Preferential Tax Treatments

第二十五条 国家对重点扶持和鼓励发展的产业和项目，给予企业所得税优惠。
Article 25 The important industries and projects whose development is supported and encouraged by the state shall enjoy the preferential treatments in enterprise income tax.

第二十六条 企业的下列收入为免税收入：
Article 26 An enterprise's following incomes of shall be tax-free ones:

（一） 国债利息收入；
(1) The interest incomes from treasury bonds;

（二） 符合条件的居民企业之间的股息、红利等权益性投资收益；
(2) Dividends, bonuses and other equity investment gains generated between qualified resident enterprises;

（三） 在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；
(3) Dividends, bonuses and other equity investment gains which are obtained from a resident enterprise by a non-resident enterprise with organs or establishments inside the territory of China and have actual connection with such organs or establishments; and

（四） 符合条件的非营利组织的收入。
(4) Incomes of qualified not-for-profit organizations.

第二十七条 企业的下列所得，可以免征、减征企业所得税：
Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced:

（一） 从事农、林、牧、渔业项目的所得；
(1) The incomes generated from the engagement in agriculture, forestry, husbandry and fishery;

（二） 从事国家重点扶持的公共基础设施项目投资经营的所得；
(2) The incomes generated from investment in and business operations of the important public infrastructure projects supported by the state;

（三） 从事符合条件的环境保护、节能节水项目的所得；
(3) The income generated from the projects of environmental protection, energy and water saving and satisfying the related requirements;

（四） 符合条件的技术转让所得；
(4) The incomes generated from transferring technologies and satisfying the related requirements; and

（五） 本法第三条第三款规定的所得。
(5) The income as provided for in Paragraph 3, Article 3 of the present Law.

第二十八条 符合条件的小型微利企业，减按20%的税率征收企业所得税。
Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%.

国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。
As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax rate of 15%.

第二十九条 民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分，可以决定减征或者免征。自治州、自治县决定减征或者免征的，须报省、自治区、直辖市人民政府批准。
Article 29 The autonomous organ of an autonomous region of ethnic minorities may determine to reduce or exempt the enterprise income tax by enterprises within the said autonomous region. In case the decision on deduction or exemption is made by an autonomous prefecture or county, it shall be reported to the people's government of the province, autonomous region, or municipality directly under the Central Government for approval.

第三十条 企业的下列支出，可以在计算应纳税所得额时加计扣除：
Article 30 An enterprise may additionally calculate and deduct the following expenditures in the calculation of the taxable income amount:

（一） 开发新技术、新产品、新工艺发生的研究开发费用；
(1) The expenditures for researching and developing new technologies, new products and new techniques; and

（二） 安置残疾人员及国家鼓励安置的其他就业人员所支付的工资。
(2) The wages paid to the disabled employees or other employees encouraged to hire by the State.

第三十一条 创业投资企业从事国家需要重点扶持和鼓励的创业投资，可以按投资额的一定比例抵扣应纳税所得额。
Article 31 In case a startup investment enterprise engages in important startup investments necessary to be supported and encouraged by the state, it may deduct a certain proportion of the investment amount from the taxable income amount.

第三十二条 企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
Article 32 In case an enterprise surely needs to accelerate the depreciation of any fixed asset by virtue of technological progress or for any other reason, it may curtail the term of depreciation or adopt a method for accelerated depreciation.

第三十三条 企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减计收入。
Article 33 As regards the incomes earned by an enterprise from producing products complying with the industrial policies of the state by comprehensively utilizing resources, the income may be downsized in the calculation of the amount of taxable incomes.

第三十四条 企业购置用于环境保护、节能节水、安全生产等专用设备的投资额，可以按一定比例实行税额抵免。
Article 34 As regards the amount of an enterprise's investment in purchasing special equipment for protecting environment, saving energy and water, work safety, etc., the tax amount may be deducted at a certain rate.

第三十五条 本法规定的税收优惠的具体办法，由国务院规定。
Article 35 The specific measures for the preferential tax treatments as referred to in the present Law shall be constituted by the State Council.

第三十六条 根据国民经济和社会发展的需要，或者由于突发事件等原因对企业经营活动产生重大影响的，国务院可以制定企业所得税专项优惠政策，报全国人民代表大会常务委员会备案。
Article 36 The State Council may constitute special preferential policies on the enterprise income tax in case the national economic and social development so requires, or the business operations of enterprises have been seriously affected by emergencies and other factors, and submit them to the Standing Committee of the National People's Congress for archival filling.

第五章 源泉扣缴
Chapter V Withholding by Sources

第三十七条 对非居民企业取得本法第三条第三款规定的所得应缴纳的所得税，实行源泉扣缴，以支付人为扣缴义务人。税款由扣缴义务人在每次支付或者到期应支付时，从支付或者到期应支付的款项中扣缴。
Article 37 The payable income taxes on the incomes obtained by a non-resident enterprise as prescribed in Paragraph 3, Article 3 of the present Law shall be withheld by sources, with the payer acting as the obligatory withholder, who shall withhold the tax amount from each payment or payment due.

第三十八条 对非居民企业在中国境内取得工程作业和劳务所得应缴纳的所得税，税务机关可以指定工程价款或者劳务费的支付人为扣缴义务人。
Article 38 As regards the payable income taxes on the incomes obtained by a non-resident enterprise within the territory of China from undertaking engineering projects or providing labor services, the payer of the project price or remuneration may be designated as the obligatory withholder by the tax organ.

第三十九条 依照本法第三十七条、第三十八条规定应当扣缴的所得税，扣缴义务人未依法扣缴或者无法履行扣缴义务的，由纳税人在所得发生地缴纳。纳税人未依法缴纳的，税务机关可以从该纳税人在中国境内其他收入项目的支付人应付的款项中，追缴该纳税人的应纳税款。
Article 39 In case the obligatory withholder has failed to withhold the income tax which ought to be withheld according to Articles 37 and 38 of the present Law or is unable to perform the withholding obligation, the taxpayer shall pay them at the place where the income has occurred. In case the taxpayer fails to do so, the tax organ may recover the payable tax of the enterprise from its other income items within the territory of China which ought to be paid by the payer.

第四十条 扣缴义务人每次代扣的税款，应当自代扣之日起七日内缴入国库，并向所在地的税务机关报送扣缴企业所得税报告表。
Article 40 A obligatory withholder shall, within 7 days after the date of withholding, turn over to the state treasury the tax payments which it withholds every time and submit a form of report on the withheld enterprise income taxes to the local tax organ.

第六章 特别纳税调整
Chapter VI Special Adjustments to Tax Payments

第四十一条 企业与其关联方之间的业务往来，不符合独立交易原则而减少企业或者其关联方应纳税收入或者所得额的，税务机关有权按照合理方法调整。
Article 41 As regards a transaction between an enterprise and its affiliated parties, in case the taxable revenue or income of the enterprise or its affiliated parties reduces by virtue of the failure to conform to the arms length principle, the tax organ may, through a reasonable method, make an adjustment.

企业与其关联方共同开发、受让无形资产，或者共同提供、接受劳务发生的成本，在计算应纳税所得额时应当按照独立交易原则进行分摊。
As regards the costs of an enterprise and its affiliated parties for jointly developing or accepting intangible assets, or jointly providing or accepting labor services, they shall, when calculating the taxable income amount, apportion them according to the arms length principle.

第四十二条 企业可以向税务机关提出与其关联方之间业务往来的定价原则和计算方法，税务机关与企业协商、确认后，达成预约定价安排。
Article 42 An enterprise may propose the pricing principles and calculation methods for the transactions between it and its affiliated parties to the tax organ, the tax organ and the enterprise shall, upon negotiations and confirmation, achieve an advance pricing arrangement.

第四十三条 企业向税务机关报送年度企业所得税纳税申报表时，应当就其与关联方之间的业务往来，附送年度关联业务往来报告表。
Article 43 When an enterprise submits its annual enterprise income tax returns to the tax organ, an annual report on the affiliated transactions between it and its affiliated parties shall be attached.

税务机关在进行关联业务调查时，企业及其关联方，以及与关联业务调查有关的其他企业，应当按照规定提供相关资料。
When the tax organ investigates into the affiliated transactions, the enterprise and its affiliated parties, as well as other enterprises in relation to the affiliated transactions under investigation, shall, according to the related provisions, provide the related materials.

第四十四条 企业不提供与其关联方之间业务往来资料，或者提供虚假、不完整资料，未能真实反映其关联业务往来情况的，税务机关有权依法核定其应纳税所得额。
Article 44 In case any enterprise refuses to submit the materials on transactions which happened between it and its affiliated parties, or provides any false or incomplete material, on the basis of which the true information about the affiliated transactions cannot be reflected, the tax organ may determine upon check its taxable income amount.

第四十五条 由居民企业，或者由居民企业和中国居民控制的设立在实际税负明显低于本法第四条第一款规定税率水平的国家（地区）的企业，并非由于合理的经营需要而对利润不作分配或者减少分配的，上述利润中应归属于该居民企业的部分，应当计入该居民企业的当期收入。
Article 45 As regards an enterprise which is set up in a country (region) where the actual tax burden is apparently lower than the tax rate as prescribed in Paragraph 1 of Article 4 of the present Law by a resident enterprise or controlled by an resident enterprise or by a Chinese resident, in case it fails to distribute the profits or decreases the distribution not by virtue of reasonable business operations, the portion of the aforesaid profits attributable to this resident enterprise shall be included in its incomes of the current period.

第四十六条 企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出，不得在计算应纳税所得额时扣除。
Article 46 As regards an enterprise's interest expenditures for any credit investments and equity investments accepted from its affiliated parties, in excess of the prescribed criterion, the enterprise may not deduct them when calculating the taxable income amount.

第四十七条 企业实施其他不具有合理商业目的的安排而减少其应纳税收入或者所得额的，税务机关有权按照合理方法调整。
Article 47 In case an enterprise makes any other arrangement not for any reasonable commercial purpose, which causes the decrease of its taxable revenue or income, the tax organ may, through a reasonable method, make an adjustment.

第四十八条 税务机关依照本章规定作出纳税调整，需要补征税款的，应当补征税款，并按照国务院规定加收利息。
Article 48 In case the tax organ makes an adjustment to a tax payment pursuant to the provisions in this Chapter so that it is necessary to recover the tax payment in arrears, it shall do so and charge an additional interest according to the provisions of the State Council.

第七章 征收管理
Chapter VII Administration of Tax Levy

第四十九条 企业所得税的征收管理除本法规定外，依照《中华人民共和国税收征收管理法》的规定执行。
Article 49 The administration for levying enterprise income taxes shall be subject to the Law of the People's Republic of China on Administering Tax Levy in addition to the present Law.

第五十条 除税收法律、行政法规另有规定外，居民企业以企业登记注册地为纳税地点；但登记注册地在境外的，以实际管理机构所在地为纳税地点。
Article 50 The tax payment place of a resident enterprise shall be its registration place unless it is otherwise provided for in any tax law or administrative regulation. But in case its registration place is outside the territory of China, the tax payment place shall be the place at the locality of its actual management organ.

居民企业在中国境内设立不具有法人资格的营业机构的，应当汇总计算并缴纳企业所得税。
As regards a resident enterprise which has set up operational organs without legal person status inside the territory of China, it shall, on a consolidated basis, calculate and pay its enterprise income taxes.

第五十一条 非居民企业取得本法第三条第二款规定的所得，以机构、场所所在地为纳税地点。非居民企业在中国境内设立两个或者两个以上机构、场所的，经税务机关审核批准，可以选择由其主要机构、场所汇总缴纳企业所得税。
Article 51 In case a non-resident enterprise earns any income as prescribed in Paragraph 2, Article 3 of the present Law, the tax payment place shall be the place at the locality of the organ or establishment. In case a non-resident enterprise has set up two or more organs or establishments within the territory of China, it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ.

非居民企业取得本法第三条第三款规定的所得，以扣缴义务人所在地为纳税地点。
As regards a non-resident enterprise which earns any income as prescribed in Paragraph 3, Article 3 of the present Law, the place at the locality of the obligatory withholder shall be the tax payment place.

第五十二条 除国务院另有规定外，企业之间不得合并缴纳企业所得税。
Article 52 Enterprises may not pay their enterprise income taxes on a consolidated basis unless it is otherwise prescribed by the State Council.

第五十三条 企业所得税按纳税年度计算。纳税年度自公历1月1日起至12月31日止。
Article 53 Enterprise income taxes shall be calculated on the basis of a tax year, which is from January 1 to December 31 of the Gregorian calendar year.

企业在一个纳税年度中间开业，或者终止经营活动，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。
In case an enterprise's business operations are started or terminated in the middle of a tax year, which leads to its actual business operation period in this tax year being shorter than 12 months, its actual business operation period shall constitute a tax year.

企业依法清算时，应当以清算期间作为一个纳税年度。
When an enterprise is under liquidation according to law, the liquidation period shall be a tax year.

第五十四条 企业所得税分月或者分季预缴。
Article 54 Enterprise income taxes shall, on the monthly or quarterly basis, be paid in advance.

企业应当自月份或者季度终了之日起十五日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款。
An enterprise shall submit an enterprise income tax return for advance payment to the tax organ and pay the tax in advance within 15 days after the end of a month or quarter.

企业应当自年度终了之日起五个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴应退税款。
An enterprise shall submit an annual enterprise income tax return for the settlement of tax payments to the tax organ and settle the payable or refundable amount of taxes within 5 months after the end of each year.

企业在报送企业所得税纳税申报表时，应当按照规定附送财务会计报告和其他有关资料。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.

第五十五条 企业在年度中间终止经营活动的，应当自实际经营终止之日起六十日内，向税务机关办理当期企业所得税汇算清缴。
Article 55 In case an enterprise terminates its business operation in the middle of a year, it shall apply to the tax organ for calculating and paying the enterprise income taxes of the current period within 60 days after the actual date for terminating its business operations.

企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。
Before the deregistration formalities are handled, an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation.

第五十六条 依照本法缴纳的企业所得税，以人民币计算。所得以人民币以外的货币计算的，应当折合成人民币计算并缴纳税款。
Article 56 Enterprise income taxes to be paid pursuant to the present law shall be calculated on the basis of RMB. In case any income is calculated on the basis of a currency other than RMB, the taxes shall, after such income converted into RMB, be calculated and paid.

第八章 附则
Chapter VIII Supplementary Rules

第五十七条 本法公布前已经批准设立的企业，依照当时的税收法律、行政法规规定，享受低税率优惠的，按照国务院规定，可以在本法施行后五年内，逐步过渡到本法规定的税率；享受定期减免税优惠的，按照国务院规定，可以在本法施行后继续享受到期满为止，但因未获利而尚未享受优惠的，优惠期限从本法施行年度起计算。
Article 57 In case an enterprise has already been set up before the promulgation of the present Law and enjoys low tax rates in accordance with the provisions of the tax laws and administrative regulations in force at that time, it may, in accordance with the provisions of the State Council, continue to enjoy the preferential treatments within five years as of the promulgation of the present Law and gradually transfer to the tax rate as prescribed in the present Law. In case an enterprise enjoys the preferential treatment of tax exemption for a fixed term, it may, after the promulgation of this Law, continue to enjoy such treatment in accordance with the provisions of the State Council until the fixed term expires. However, if an enterprise has failed to enjoy the preferential treatment by virtue of failure to make profits, the term of preferential treatment may be counted as of the year when the present Law is promulgated.

法律设置的发展对外经济合作和技术交流的特定地区内，以及国务院已规定执行上述地区特殊政策的地区内新设立的国家需要重点扶持的高新技术企业，可以享受过渡性税收优惠，具体办法由国务院规定。
As regards high-tech enterprises which are newly established with the key support of the State within the particular areas set up by law for developing foreign economic cooperation and technological exchanges or the areas enjoying the abovementioned special policies as provided for by the State Council, they may enjoy transitional preferential tax treatments. The specific measures thereof shall be constituted by the State Council.

国家已确定的其他鼓励类企业，可以按照国务院规定享受减免税优惠。
As regards other enterprises falling within the encouraged category as already determined by the State Council, they may, according to the provisions of the State Council, enjoy the preferential treatment of tax reduction or exemption.

第五十八条 中华人民共和国政府同外国政府订立的有关税收的协定与本法有不同规定的，依照协定的规定办理。
Article 58 In case any provision in a tax treaty concluded between the government of the People's Republic of China and a foreign government is different from the provisions in the present Law, the provision in the said treaty shall prevail.

第五十九条 国务院根据本法制定实施条例。
Article 59 The State Council shall constitute a regulation for implementing the present Law.

第六十条 本法自2008年1月1日起施行。1991年4月9日第七届全国人民代表大会第四次会议通过的《中华人民共和国外商投资企业和外国企业所得税法》和1993年12月13日国务院发布的《中华人民共和国企业所得税暂行条例》同时废止。
Article 60 The present law shall go into effect as of January 1, 2008. The Income Tax Law of the People's Republic of China Concerning Foreign-funded Enterprises and Foreign Enterprises as adopted on April 9, 1991 at the 4th Session of the Standing Committee of the 7th National People's Congress and the Interim Regulation of the People's Republic of China Concerning Enterprise Income Tax as promulgated on December 13, 1993 by the State Council shall be concurrently abolished.
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