中華人民共和國主席令第63號(hào)

Order of the President of the People's Republic of China No. 63

《中華人民共和國企業(yè)所得稅法》已由中華人民共和國第十屆全國人民代表大會(huì)第五次會(huì)議于2007年3月16日通過，現(xiàn)予公布，自2008年1月1日起施行。 中華人民共和國主席 胡錦濤二○○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

中華人民共和國企業(yè)所得稅法(2007年3月16日第十屆全國人民代表大會(huì)第五次會(huì)議通過)

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)

目錄

Contents

第一章 總則

Chapter I General Rules

第二章 應(yīng)納稅所得額

Chapter II Taxable Income Amount

第三章 應(yīng)納稅額

Chapter III Payable Tax Amount

第四章 稅收優(yōu)惠

Chapter IV Preferential Tax Treatments

第五章 源泉扣繳

Chapter V Withholding by Sources

第六章 特別納稅調(diào)整

Chapter VI Special Adjustments to Tax Payments

第七章 征收管理

Chapter VII Administration of Tax Levy

第八章 附則

Chapter VIII Supplementary Rules

第一章 總則

Chapter I General Rules

第一條 在中華人民共和國境內(nèi)，企業(yè)和其他取得收入的組織(以下統(tǒng)稱企業(yè))為企業(yè)所得稅的納稅人，依照本法的規(guī)定繳納企業(yè)所得稅。

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.

個(gè)人獨(dú)資企業(yè)、合伙企業(yè)不適用本法。

The sole individual proprietorship enterprises and partnership enterprises are not governed by the present law.

第二條 企業(yè)分為居民企業(yè)和非居民企業(yè)。

Article 2 Enterprises are classified into resident and non-resident enterprises.

本法所稱居民企業(yè)，是指依法在中國境內(nèi)成立，或者依照外國(地區(qū))法律成立但實(shí)際管理機(jī)構(gòu)在中國境內(nèi)的企業(yè)。

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.

本法所稱非居民企業(yè)，是指依照外國(地區(qū))法律成立且實(shí)際管理機(jī)構(gòu)不在中國境內(nèi)，但在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的，或者在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所，但有來源于中國境內(nèi)所得的企業(yè)。

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.

第三條 居民企業(yè)應(yīng)當(dāng)就其來源于中國境內(nèi)、境外的所得繳納企業(yè)所得稅。

Article 3 For its incomes sourced from both inside and outside the territory of China, a resident enterprise shall pay the enterprise income tax.

非居民企業(yè)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的，應(yīng)當(dāng)就其所設(shè)機(jī)構(gòu)、場所取得的來源于中國境內(nèi)的所得，以及發(fā)生在中國境外但與其所設(shè)機(jī)構(gòu)、場所有實(shí)際聯(lián)系的所得，繳納企業(yè)所得稅。

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.

非居民企業(yè)在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所的，或者雖設(shè)立機(jī)構(gòu)、場所但取得的所得與其所設(shè)機(jī)構(gòu)、場所沒有實(shí)際聯(lián)系的，應(yīng)當(dāng)就其來源于中國境內(nèi)的所得繳納企業(yè)所得稅。

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.

第四條 企業(yè)所得稅的稅率為25%。

Article 4 The enterprise income tax shall be levied at the rate of 25%.

非居民企業(yè)取得本法第三條第三款規(guī)定的所得，適用稅率為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 應(yīng)納稅所得額

Chapter II Taxable Income Amount

第五條 企業(yè)每一納稅年度的收入總額，減除不征稅收入、免稅收入、各項(xiàng)扣除以及允許彌補(bǔ)的以前年度虧損后的余額，為應(yīng)納稅所得額。

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.

第六條 企業(yè)以貨幣形式和非貨幣形式從各種來源取得的收入，為收入總額。包括：

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

(一) 銷售貨物收入;

(1) income from selling goods;

(二) 提供勞務(wù)收入;

(2) income from providing labor services;

(三) 轉(zhuǎn)讓財(cái)產(chǎn)收入;

(3) income from transferring property;

(四) 股息、紅利等權(quán)益性投資收益;

(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) 特許權(quán)使用費(fèi)收入;

(7) royalty income;

(八) 接受捐贈(zèng)收入;

(8) income from accepting donations; and

(九) 其他收入。

(9) other incomes.

第七條 收入總額中的下列收入為不征稅收入：

Article 7 The tax-free income refers to the following incomes which are included in the total income amount:

(一) 財(cái)政撥款;

(1) The treasury appropriations;

(二) 依法收取并納入財(cái)政管理的行政事業(yè)性收費(fèi)、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) 國務(wù)院規(guī)定的其他不征稅收入。

(3) Other tax-free incomes as prescribed by the State Council.

第八條 企業(yè)實(shí)際發(fā)生的與取得收入有關(guān)的、合理的支出，包括成本、費(fèi)用、稅金、損失和其他支出，準(zhǔn)予在計(jì)算應(yīng)納稅所得額時(shí)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.

第九條 企業(yè)發(fā)生的公益性捐贈(zèng)支出，在年度利潤總額12%以內(nèi)的部分，準(zhǔn)予在計(jì)算應(yīng)納稅所得額時(shí)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.

第十條 在計(jì)算應(yīng)納稅所得額時(shí)，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) 向投資者支付的股息、紅利等權(quán)益性投資收益款項(xiàng);

(1) Such equity investment gains as dividend, bonus paid to the investors;

(二) 企業(yè)所得稅稅款;

(2) Payment for enterprise income tax;

(三) 稅收滯納金;

(3) Late fee for taxes;

(四) 罰金、罰款和被沒收財(cái)物的損失;

(4) Pecuniary punishment, fines, and losses of confiscated properties;

(五) 本法第九條規(guī)定以外的捐贈(zèng)支出;

(5) Expenditures for donations other than those prescribed in Article 9;

(六) 贊助支出;

(6) Sponsorship expenditures;

(七) 未經(jīng)核定的準(zhǔn)備金支出;

(7) Unverified reserve expenditures;

(八) 與取得收入無關(guān)的其他支出。

(8) Other expenditures in no relation to the obtainment of revenues;

本文導(dǎo)航

1、中華人民共和國企業(yè)所得稅法2007(1)2、中華人民共和國企業(yè)所得稅法2007(2)3、中華人民共和國企業(yè)所得稅法2007(3)4、中華人民共和國企業(yè)所得稅法2007(4)5、中華人民共和國企業(yè)所得稅法2007(5)6、中華人民共和國企業(yè)所得稅法2007(6)