第六章 税收优惠

Chapter VI Tax Preferences

第六十八条 根据税法第六条规定，对国家鼓励的外商投资企业，需要在企业所得税方面给予税收优惠的，依照国家有关法律、行政法规的规定执行。

Article 68 Pursuant to the provisions of Article 6 of the Tax Law, the granting of any necessary preferential treatment in respect of enterprise income tax to enterprises with foreign investment that are encouraged by the State shall be implemented in accordance with the provisions of the relevant laws and administrative rules and regulations of the State.

第六十九条 税法第七条第一款所说的经济特区，是指依法设立或者经国务院批准设立的深圳、珠海、汕头、厦门和海南经济特区；

Article 69 "Special economic zones" mentioned in Article 7, paragraph 1 of the Tax Law means the special economic zones of Shenzhen, Zhuhai, Shantou and Xiamen and the Hainan Special Economic Zone established by law or established upon approval of the State Council;

所说的经济技术开发区，是指经国务院批准在沿海港口城市设立的经济技术开发区。

"economic and technological development zones" mentioned therein means the economic and technological development zones in the coastal port cities established upon approval of the State Council.

第七十条 税法第七条第二款所说的沿海经济开放区，是指经国务院批准为沿海经济开放区的市、县、区。

Article 70 "Coastal economic open zones" mentioned in Article 7, paragraph 2 of the Tax Law means those cities, counties and districts established as coastal economic open zones upon approval of the State Council.

第七十一条 税法第七条第一款所说的减按百分之十五的税率征收企业所得税，仅限于税法第七条第一款所规定的企业在相应地区内从事生产、经营取得的所得。

Article 71 "Imposition of enterprise income tax at the reduced rate of 15%" mentioned in Article 7, paragraph 1 of the Tax Law shall be limited to income obtained by enterprises from production and business operations in the respective areas so specified in Article 7, paragraph 1 of the Tax Law.

税法第七条第二款所说的减按百分之二十四的税率征收企业所得税，仅限于税法第七条第二款所规定购企业在相应地区内从事生产、经营取得的所得。

"Imposition of enterprise income tax at the reduced rate of 24%" mentioned in Article 7, paragraph 2 of the Tax Law shall be limited to income obtained by enterprises from production and business operations in the respective areas so specified in Article 7, paragraph 2 of the Tax Law.

第七十二条 税法第七条第一款、第二款和第八条第一款所说的生产性外商投资企业，是指从事下列行业的外商投资企业；

Article 72 "Enterprises with foreign investment of a production nature" mentioned in Article 7, paragraph 1 and paragraph 2 and Article 8, paragraph 1 of the Tax Law means enterprises with foreign investment engaged in the following industries:

(一)机械制造、电子工业；

(1) machine manufacturing and electronics industries;

(二)能源工业(不含开采石油、天然气)；

(2) energy resource industries (not including exploitation of oil and natural gas);

(三)冶金、化学、建材工业；

(3) metallurgical, chemical and building material industries;

(四)轻工、纺织、包装工业；

(4) light industries, and textiles and packaging industries;

(五)医疗器械、制药工业；

(5) medical equipment and pharmaceutical industries;

(六)农业、林业、畜牧业、渔业和水利业；

(6) agriculture, forestry, animal husbandry, fisheries and water conservation;

(七)建筑业；

(7) construction industries;

(八)交通运输业(不含客运)；

(8) communications and transportation industries (not including passenger transport);

(九)直接为生产服务的科技开发、地质普查、产业信息咨询和生产设备、精密仪器维修服务业；

(9) development of science and technology, geological survey and industrial information consultancy directly for services in respect of production and services in respect of repair and maintenance of production equipment and precision instruments;

(十)经国务院税务主管部门确定的其他行业。

(10) other industries as specified by the tax authorities under the State Council.

第七十三条 税法第七条第三款所说的可以减按百分之十五的税率征收企业所得税，适用于：

Article 73 "Imposition of enterprise income tax at the reduced rate of 15%" mentioned in Article 7, paragraph 3 of the Tax Law applies to the following:

(一)在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区设立的从事下列项目的生产性外商投资企业：

(1) production-oriented enterprises with foreign investment established in the coastal economic open zones, special economic zones and in the old urban districts of municipalities where economic and technological development zones are located and which are engaged in the following projects:

1．技术密集、知识密集型的项目；(3)

(a) technology-intensive or knowledge-intensive projects;

2．外商投资在三千万美元以上，回收投资时间长的项目；

(b) projects with foreign investments of over US $ 30 million and having long periods for return on investment;

3．能源、交通、港口建设的项目。

(c) energy resource, transportation and port construction projects;

(二)从事港口码头建设的中外合资经营企业。

(2) Chinese-foreign equity joint ventures engaged in port and dock construction;

(三)在经济特区和国务院批准的其他地区设立的外资银行、中外合资银行等金融机构，但以外国投资者投人资本或者分行由。总行拨人营运资金超过一千万美元、经营期在十年以上的为限。

(3) financial institutions such as foreign capital banks and Chinese- foreign banks established in the special economic zones and other areas approved by the State Council, where the capital contribution of the foreign investor or the funds for business activities allocated by the head office bank to the branch bank exceeds US $ 10 million, and where the period of operations is ten years or more;

(四)在上海浦东新区设立的生产性外商投资企业，以及从事机场、港口、铁路、公路、电站等能源、交通建设项目的外商投资企业。

(4) production-oriented enterprises with foreign investment established in the Pudong New Area of Shanghai, as well as enterprises with foreign investment engaged in energy resource and transport construction projects such as airports, ports, railways, highways and power stations;

(五)在国务院确定的国家高新技术产业开发区设立的被认定为高新技术企业的外商投资企业，以及在北京市新技术产业开发试验区设立的被认定为新技术企业的外商投资企业。

(5) enterprises with foreign investment recognized as high or new technology enterprises established in the State high or new technology industrial development zones designated by the State Council, as well as enterprises with foreign investment recognized as new technology enterprises established in the new technology industrial development experimental zone of the municipality of Beijing;

(六)在国务院规定的其他地区设立的从事国家鼓励项目的外商投资企业。

(6) enterprises with foreign investment engaged in projects encouraged by the State and established in other areas stipulated by the State Council.

属于前款第(一)项所列项目的外商投资企业，应当在报国家税务局批准后，减按百分之十五的税率征收企业所得税。

Enterprises with foreign investment in projects listed in Item (1) of the preceding paragraph shall, following approval by the State Tax Bureau of an application submitted by such enterprises, be subject to enterprises income tax at the reduced tax rate of 15%.

第七十四条 税法第八条第一款所说的经营期，是指从外商投资企业实际开始生产、经营(包括试生产、试营业)之日起至企业终止生产、经营之日止的期间。

Article 74 "The period of business operations" mentioned in Article 8, paragraph 1 of the Tax Law means the period commencing on the date an enterprise with foreign investment actually begins production or business operations (including trial production and trial business operations) and ending on the date the enterprise ceases production or business operations.

按照税法第八条第一款规定可以享受兔征、减征企业所得税待遇的外商投资企业，应当将其从事的行业、主要产品名称和确定的经营期等情况报当地税务机关审核；

Enterprises with foreign investment that pursuant to the provisions of Article 8, paragraph 1 of the Tax Law may enjoy treatment in respect of reductions of or exemptions from enterprise income tax shall submit to the local tax authorities for examination and verification such circumstances as the lines of business in which engaged, names of major products, and the period of operations decided upon.

未经审核同意的，不得享受免征、减征企业所得税待遇。

 No treatment in respect of reductions of or exemptions from enterprise income tax shall be enjoyed without examination and verification and agreement thereof.

第七十五条 税法第八条第二款所说的本法施行前国务院公布的规定，是指国务院发布或者批准发布的下列免征、减征企业所得税的规定：

Article 75 "The relevant provisions promulgated by the State Council before the entry into force of this Law" mentioned in Article 8, paragraph 2 of the Tax Law means the following provisions in respect of exemptions from or reductions of enterprise income tax promulgated or approved for promulgation by the State Council:

(一)从事港口码头建设的中外合资经营企业，经营期在十五年以上的，经企业申请，所在地的省、自治区、直辖市税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年至第十年减半征收企业所得税。

(1) Chinese-foreign equity joint ventures engaged in port and dock construction where the period of operations is 15 years or more shall, following application by the enterprise and approval thereof by the tax authorities of provinces, autonomous regions, or municipalities directly under the Central Government of the location and commencing with the first profit-making year, be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.

(二)在海南经济特区设立的从事机场、港口、码头、铁路、公路、电站、煤矿、水利等基础设施项目的外商投资企业和从事农业开发经营的外商投资企业，经营期在十五年以上的，经企业申请；海南省税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年第十年减半征征收企业所得税。

(2) Enterprises with foreign investment established in the Hainan Special Economic Zone and engaged in infrastructure facility projects such as airports, harbours, docks, highways, railways, power stations, coal mines and water conservation, and enterprises with foreign investment engaged in the development of and operations in agriculture where the period of operations is 15 years or more shall, following application by the enterprise and approval thereof by the tax authorities of Hainan Province and commencing with the first profit-making year, be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.

(三)在上海浦东新区设立的从事机场、港口、铁路、公路、电站等能源、交通建设项目的外商投资企业，经营期在十五年以上的，经企业申请，上海市税务机关批准，从开始获利的年度起，第一年至第五年免征企业所得税，第六年至第十年减半征收企业所得税。

(3) Enterprises with foreign investment established in the Pudong New Area of Shanghai and engaged in construction projects such as airports, ports, railways, highways and power stations where the period of operations is 15 years or more shall, following application by the enterprise and approval thereof by the tax authorities of the municipality of Shanghai and commencing with the first profit-making year, be exempt from enterprise income tax from the first year to the fifth year and subject to enterprise income tax at a rate reduced by one half for the sixth year through the tenth year.

(四)在经济特区设立的从事服务性行业的外商投资企业，外商投资超过五百万美元，经营期在十年以上的，经企业申请，经济特区税务机关批准，从开始获利的年度起，第一年免征企业所得税，第二年和第三年减半征收企业所得税。

(4) Enterprises with foreign investment established in the special economic zones and engaged in service-oriented industries where the amount of the foreign investment exceeds US $ 5 million and the period of operations is ten years or more shall, following application by the enterprise and approval thereof by the tax authorities of the special economic zone and commencing with the first profit-making year, be exempt from enterprise income tax in the first year and subject to enterprise income tax at a rate reduced by one half for the second and third years.

(五)在经济特区和国务院批准的其他地区设立的外资银行、中外合资银行等金融机构，外国投资者投入资本或者分行由总行拨人营运资金超过一千万美元、经营期在十年以上的，经企业申请，当地税务机关批准，从开始获利的年度起，第一年免征企业所得税，第二年和第三年减半征收企业所得税。

(5) Financial institutions such as foreign capital banks and Chinese- foreign banks established in the special economic zones and other areas approved by the State Council where the capital contribution of the foreign investor or the funds for business activities allocated by the head office bank to the branch bank exceeds US $ 10 million and the period of operations is ten years or more shall, following application by the enterprise and approval thereof by the local tax authorities and commencing with the first profit-making year, be exempt from enterprise income tax in the first year and subject to enterprise income tax at a rate reduced by one half for the second and third years.

(六)在国务院确定的国家高新技术产业开发区设立的被认定为高新技术企业的中外合资经营企业，经营期在十年以上，经企业申请，当地税务机关批准，从开始获利的年度起，第一年和第二年免征企业所得税。

(6) Chinese-foreign equity joint ventures recognized as high or new technology enterprises and established in the State high or new technology industrial development zones designated by the State Council where the period of operations is ten years or more shall, following application by the enterprise and approval thereof by the local tax authorities and commencing with the first profit-making year, be exempt from enterprise income tax in the first year and second year.

设在经济特区和经济技术开发区的外商投资企业。依照经济特区和经济技术开发区的税收优惠规定执行。

 Enterprises with foreign investment established in the special economic zones and the economic and technological development zones shall be governed by the preferential tax provisions of the special economic zones and the economic and technological development zones.

设在北京市新技术产业开发试验区的外商投资企业，依照北京市新技术产业开发试验区的税收优惠规定执行。

Enterprises with foreign investment established in the new technology industrial development experimental zone of the municipality of Beijing shall be governed by the preferential tax provisions of the new technology industrial development experimental zone of the municipality of Beijing.

(七)外商投资举办的产品出口企业，在依照税法规定兔征、减征企业所得税期满后，凡当年出口产品产值达到当年企业产品产值百分之七十以上的，可以按照税法规定的税率减半征收企业所得税。

(7) Export-oriented enterprises invested in and operated by foreign businesses for which in any year the output value of all export products amounts to 70% or more of the output value of the products of the enterprise for that year may pay enterprise income tax at the tax rate specified in the Tax Law reduced by one half after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the Tax Law.

但经济特区和经济技术开发区以及其他已经按百分之十五的税率缴纳企业所得税的产品出口企业，符合上述条件的，按百分之十的税率征收企业所得税。

 However, export-oriented enterprises in the special economic zones and economic and technological development zones and other such enterprises subject to enterprise income tax at the tax rate of 15% that qualify under the above-mentioned conditions shall pay enterprise income tax at the tax rate of 10%.

(八)外商投资举办的先进技术企业，依照税法规定免征、减征企业所得税期满后仍为先进技术企业的，可以按照税法规定的税率延长三年减半征收企业所得税。

(8) Advanced technology enterprises invested in and operated by foreign businesses which remain advanced technology enterprises after the period of enterprise income tax exemptions or reductions has expired in accordance with the provisions of the Tax Law may continue to pay for an additional three years enterprise income tax at the tax rate specified in the Tax Law reduced by one half.

(九)在国务院已经发布或者批准发布的其他规定中有关免征、减征企业所得税的规定。

(9) Implementation of other provisions in respect of exemptions from or reductions of enterprise income tax promulgated or approved for promulgation by the State Council.

外商投资企业依照前款第(六)项、第(七)项或者第(八)项规定申请免征、减征企业所得税时，应当提交审核确认部门出具的有关证明文件，由当地税务机关审核批准。

Enterprises with foreign investment shall, in applying for exemptions from or reductions of enterprise income tax in accordance with the provisions of Item (6), Item (7), or Item (8) of the preceding paragraph, submit relevant documents of proof issued by departments in respect of the examination, verification and confirmation, the application shall be subjected to approval by the local tax authorities after examination and verification.

第七十六条 税法第八条第一款和本细则第七十五条所说的开始获利的年度，是指企业开始生产、经营后，第一个获得利润的纳税年度。

Article 76 "The first profit-making year" mentioned in Article 8, paragraph 1 of the Tax Law and in Article 75 of these Rules means the first tax year in which profits are obtained by an enterprise following commencement of production or business operations.

企业开办初期有亏损的，可以依照税法第十一条的规定逐年结转弥补，以弥补后有利润的纳税年度为开始获利年度。

Where an enterprise suffers losses during the early stages after establishment, such losses may be made up by the income of the following tax year in accordance with the provisions of Article 11 of the Tax Law. The first profit-making year shall be the year in which profits are obtained after such losses are made up.

税法第八条第一款和本细则第七十五条规定的免征、减征企业所得税的期限，应当从企业获利年度起连续计算，不得因中间发生亏损而推延。

The period for exemptions from or reductions of enterprise income tax specified in the first paragraph of Article 8 of the Tax Law and Article 75 of these Rules shall be computed continuously commencing with the year in which the enterprise begins to make profits. The computation shall not be deferred because of losses incurred in any of the subsequent years.

第七十七条 外商投资企业于年度中间开业，当年获得利润而实际生产经营期不足六个月的，可以选择从下一年度起计算免征、减征企业所得税的期限；但企业当年所获得的利润，应当依照税法规定缴纳所得税。

Article 77 Enterprises with foreign investment which commence operations in the middle of a year and earn profits may, where the actual period of operations is less than six months, choose to use the following year as the period in which to begin the computation of tax exemptions or tax reductions; however, income tax shall be paid in accordance with the Tax Law on profits earned during the year.

第七十八条 从事开采石油、天然气、稀有金属、贵重金属等资源的企业，除国务院另有规定外，不适用税法第八条第一款的税收优惠规定。

Article 78 Unless otherwise provided by the State Council, the preferential tax provisions of Article 8, paragraph 1 of the Tax Law shall not apply to enterprises engaged in the exploitation of such natural resources as petroleum, natural gas, rare metals and precious metals.

第七十九条 依照税法第八条第一款和本细则第七十五条规定，已经得到免征、减征企业所得税的外商投资企业，其实际经营期不满规定年限的，除因遭受自然灾害和意外事故造成重大损失的以外，应当补缴已免征、减征的企业所得税税款。

Article 79 Enterprises with foreign investment that have received exemptions from or reductions of enterprise income tax pursuant to the provisions of Article 8, paragraph 1 of the Tax Law and Article 75 of these Rules shall, where the actual period of operations is less than the period stipulated therein, except in the case of major losses sustained due to natural disasters or unforeseen accidents, make up the amount of the exemptions from or reductions of enterprise income tax.

第八十条 税法第十条所说的直接再投资，是指外商投资企业的外国投资者将其从该企业取得的利润在提取前直接用于增加注册资本，或者在提取后直接用于投资举办其他外商投资企业。

Article 80 "Direct reinvestment" mentioned in Article 10 of the Tax Law refers to profits received from an enterprise with foreign investment by foreign investor of that enterprise which prior to receipt are directly used to increase registered capital, or which following receipt are directly used to organize another enterprise with foreign investment.

在依照税法第十条规定计算退税时，外国投资者应当提供能够确认其用于再投资利润所属年度的证明；不能提供证明的，由当地税务机关采用合理的方法予以推算确定。

 Foreign investors shall, in computing the amount of tax refundable in accordance with the provisions of Article 10 of the Tax Law, provide certificates confirming the use of the reinvested profits for the year; the local tax authorities shall adopt any reasonable method for the reckoning and determination thereof where certificates cannot be provided.

外国投资者应当自其再投资资金实际投人之日起一年内，持载明其投资金额、投资期限的增资或者出资证明，向原纳税地的税务机关申请退税。

Foreign investors shall, in respect of the application for a refund of tax, submit within one year of the date of the actual investment of the reinvested amount a record of the reinvested amount and a certificate for the investment period of the increased capital or contributed capital to the tax authorities in the place where the taxes were originally paid.

第八十一条 税法第十条所说的国务院另有优惠规定，是指外国投资者在中国境内直接再投资举办、扩建产品出口企业或者先进技术企业，以及外国投资者将从海南经济特区内的企业获得的利润直接再投资海南经济特区内的基础设施建设项目和农业开发企业，可以依照国务院的有关规定，全部退还其再投资部分已缴纳的企业所得税税款。

Article 81 "Other preferential provisions of the State Council" mentioned in Article 10 of the Tax Law refers to direct reinvestment in China by foreign investors for the organization and expansion of export-oriented enterprises or advanced technology enterprises, as well as profits of foreign investors earned from enterprises established in the Hainan Special Economic Zone that are directly reinvested in the Hainan Special Economic Zone in infrastructure projects and agriculture development enterprises and for which the entire portion of enterprise income tax that has already been paid on the reinvested amount may, in accordance with the provisions of the State Council, be refunded.

外国投资者依照前款规定申请再投资退税时，除依照本细则第八十条第二款、第三款的规定办理外，应当提供审核确认部门出具的确认举办、扩建的企业为产品出口企业或者先进技术企业的证明。

Foreign investors that apply for a refund of tax on reinvestments in accordance with the provisions of the preceding paragraph shall, in addition to completing the requirements pursuant to Article 80, paragraph 2 and paragraph 3 of these Rules, submit certificates issued by the examining, verifying and confirming departments confirming the organization and expansion of export-oriented enterprises or advanced technology enterprises.

外国投资者直接再投资举办、扩建的企业，自开始生产、经营起三年内没有达到产品出口企业标准的，或者没有被继续确认为先进技术企业的，应当缴回已退税款的百分之六十。

Enterprises in which foreign investors have reinvested in respect of the organization or expansion thereof which within three years of commencing production or operations have not achieved the standards in respect of export-oriented enterprises or have not continued to be confirmed as advanced technology enterprises shall repay 60% of the amount of tax refunded.

第八十二条 税法第十条和本细则第八十一条第一款规定的再投资退税，其退税额按下列公式计算

Article 82 "Tax refunds on reinvestments" mentioned in Article 10 of the Tax Law and Article 81, paragraph 1 of these Rules shall be computed according to the following formula:

退税额＝再投资额/( l—原实际适用的企业所得税税率与地方所得税税率之和)×原实际适用的企业所得税税率×退税率

Amount of tax refund = Reinvestment amount v 【1 - (originally applicable enterprise income tax rate + local income tax rate)】 X originally applicable enterprise income tax rate X tax refund rate

第七章 税额扣除

Chapter VII Tax Credits

第八十三条 税法第十二条所说的已在境外缴纳的所得税税款，是指外商投资企业就来源于中国境外的所得在境外实际缴纳的所得税税款，不包括纳税后又得到补偿或者由他人代为承担的税款。

Article 83 "Income tax already paid abroad" mentioned le 12 of the Tax Law means income tax actually paid abroad by an enterprise with foreign investment on income from sources outside China and does not include taxes paid for which compensation is later received or assumed by other parties.

第八十四条 税法第十二条所说的境外所得依照本法规定计算的应纳税额，是指外商投资企业的境外所得，依照税法和本细则的有关规定扣除为取得该项所得所应摊计的成本、费用以及损失，得出应纳税所得额后计算的应纳税额。

Article 84 "The amount of tax payable computed on income from sources outside China in accordance with the provisions of this Law" mentioned in Article 12 of the Tax Law means the amount of tax payable computed on taxable income arising from income from abroad of enterprises with foreign investment, following the deduction of costs, expenses and losses allowable in accordance with the relevant provisions of the Tax Law and these Rules attributable to that income.

该应纳税额即为扣除限额，应当分国不分项计算，其计算公式如下：境外所得税税款扣除限额＝境内、境外所得按税法计算的应纳税总额×来源于某外国的所得额/境内、境外所得总额

The limit of the amount of tax payable that can be deducted shall be computed on a country-by-country basis; the method of computation is as follows: Limit on deduction Total amount of tax Amount of of tax payable on = payable on domestic * income from income from abroad income and foreign sources income from ---------------- abroad computed Total domestic in accordance with income and the Tax Law income from abroad

第八十五条 外商投资企业就来源于境外所得在境外实际缴纳的所得税税款，低于依照本细则第八十四条规定计算出的扣除限额的，可以从应纳税额中扣除其在境外实际缴纳的所得税税款；

Article 85 Where the amount of income tax actually paid abroad on income from sources from abroad by enterprises with foreign investment is less than the deductible limit resulting from computation based on the provisions of Article 84 of these Rules, the actual amount of income tax paid abroad may be deducted from the amount of tax payable;

超过扣除限额的，其超过部分不得作为税额扣除，也不得列为费用支出，但可以用以后度税额扣除不超过限额的余额补扣，补扣期限最长不得超过五年。

 where the deductible limit is exceeded, the portion in excess shall not be deducted from tax and shall not be itemized as an expense, however, the portion not exceeding the limit thereof may be used as a deduction against following year's taxes; the time limit for such supplemental deductions shall not exceed five years.

第八十六条 本细则第八十三条至第八十五条的规定，仅适用于总机构设在中国境内的外商投资企业。

Article 86 The provisions of Article 83 to Article 85 of these Rules shall apply only to enterprises with foreign investment with head offices established within China.

外商投资企业在依照税法第十二条的规定扣除税额时，应当提供境外税务机关填发的同一年度纳税凭证原件，不得用复印件或者不同年度的纳税凭证作为扣除税额的凭据。

 Enterprises with foreign investment that deduct taxes in accordance with the provisions of Article 12 of the Tax Law shall provide the original tax payment certificates signed and issued by the foreign tax authorities in respect of the same year; copies or tax payment certificates of different years shall not be used as tax deduction certificates.

第八章 税收征管

Chapter VIII Tax Administration

第八十七条 企业在办理工商登记后三十日内，应当向当地税务机关办理税务登记。

Article 87 Enterprises shall, within 30 days of completing business registration, complete tax registration with the local tax authorities.

外商投资企业在中国境内设立或者撤销分支机构时，应当在设立或者撤销之日起三十日内，向当地税务机关办理税务登记、变更登记或者注销登记。

 Enterprises with foreign investment that establish or terminate branch offices outside China shall, within 30 days of the date of establishment or termination thereof, complete with the local tax authorities procedures in respect of tax registration, amendments to the registration, or cancellation of the registration.

企业办理前款登记，应当按规定提交有关文件、证照、资料。

Enterprises that complete registrations in the preceding paragraph shall, in accordance with the provisions, present relevant documents, licenses and materials.

第八十八条 企业遇有迁移、改组、合并、分立、终止以及变更资本额、经营范围等主要登记事项时，应当在办理工商变更登记后三十日内或者注销登记前，持有关证件向当地税务机关办理变更登记或者注销登记。

Article 88 Enterprises that undergo important registration changes such as changes of address, restructurings, mergers, spin-offs, terminations, as well as changes in the amount of capital and scope of business shall, within 30 days of the completion of the change in business registration or prior to the cancellation of registration, complete the change in registration or cancellation of registration with the local tax authorities with the relevant documents.

第八十九条 外国企业在中国境内设立两个或者两个以上营业机构的，可以由其选定其中的一个营业机构合并申报缴纳所得税。但该营业机构应当具备以下条件：

Article 89 Foreign enterprises which establish two or more business organizations in China may use one of the selected business organizations in respect of the consolidated filing and payment of income tax. However, the business organization so selected shall meet the following conditions:

(一)对其他各营业机构的经营业务负有监督管理责任；

(1) assumption of supervisory and management responsibility over the business operations of the other respective business organizations;

(二)设有完整的账簿、凭证，能够正确反映各营业机构的收入、成本、费用和盈亏情况。

(2) maintenance of complete account records and certificates which accurately reflect the income, cost, expense and profit and loss situations of the respective business organizations.

第九十条 外国企业依照本细则第八十九条的规定，合并申报缴纳所得税的，应当由其选定购营业机构提出申请，经当地税务机关审核后，依照下列规定报批：

Article 90 In respect of foreign enterprises which in accordance with the provisions of Article 89 of these Rules consolidate the filing and payment of income tax, the business organization so selected thereunder shall submit an application for approval according to the following provisions after examination and verification thereof by the local tax authorities:

(一)合并申报纳税所涉及的各营业机构设在同一省、自治区、直辖市的，由省、自治区、直辖市税务机关批准；

(1) consolidated filing and payment of income tax in respect of business organizations located in the same province, autonomous region, or municipality directly under the Central Government shall be subject to approval by the tax authorities of the province, autonomous region or municipality directly under the Central Government;

(二)合并申报纳税所涉及的各营业机构设在两个或者两个以上省、自治区、直辖市的，由国家税务局批准。

(2) consolidated filing and payment of income tax in respect of business organizations located in two or more provinces, autonomous regions, or municipalities directly under the Central Government shall be subject to approval by the State Tax Bureau.

外国企业经批准合并申报纳税后，遇有营业机构增设、合并、迁移、停业、关闭等情况时，应当在事前由负责合并申报纳税的营业机构向当地税务机关报告。。

Following approval for the filing and payment of tax on a consolidated basis by foreign enterprises, such circumstances as the establishment of additional business organizations, mergers, change of address, termination of operations, or shutdowns shall, prior to such event, be reported to the local tax authorities by the business organization responsible for the filing and payment of tax on a consolidated basis.

需要变更合并申报纳税营业机构的，依照前款规定办理

Any change in respect of the business organization filing and paying tax on a consolidated basis shall be dealt with in accordance with the provisions of the preceding paragraph.

第九十一条 外国企业合并申报缴纳所得税，所涉及的营业机构适用不同税率纳税的，应当合理地分别计算各营业机构的应纳税所得额，按照不同的税率缴纳所得税。

Article 91 Where business organizations related to foreign enterprises that file and pay income tax on a consolidated basis apply different tax rates in respect of the payment of tax, the amount of taxable income of the respective business organizations shall be separately computed on a reasonable basis and income tax shall be paid on the basis of the different tax rates.

前款所说的各营业机构，有盈有亏，盈亏相抵后仍有利润的，应当按有盈利的营业机构所适用的税率纳税。

Where the respective business organizations mentioned in the preceding paragraph have losses and profits, tax shall be paid on the profit remaining after the offsetting of losses against profits according to the tax rate applicable to the profit-making business organization.

发生亏损的营业机构，应当以该营业机构以后度的盈利弥补其亏损，弥补亏损后仍有利润的，再按该营业机构所适用的税率纳税；

 A business organization which incurs losses shall offset losses using profits of the subsequent year of the business organization; tax shall be paid on the profit remaining after the offsetting of such losses according to the tax rate applicable to the business organization;

其弥补额应当按为该亏损营业机构抵亏的营业机构所适用的税率纳税。

tax paid on the offsetting amounts shall be based on the tax rate applicable to the business organization that offsets the losses incurred by the other business organization.

第九十二条 虽有本细则第九十一条的规定，当负责合并申报缴纳所得税的营业机构不能合理地分别计算各营业机构的应纳税所得额时，当地税务机关可以对其应纳税的所得总额，按照营业收入比例、成本和费用比例、资产比例、职工人数或者工资数额的比例，在各营业机构之间合理分配。

Article 92 Notwithstanding the provisions of Article 91 of these Rules, where a business organization responsible for filings and payment of tax on a consolidated basis is unable to compute separately and reasonably the taxable income of the respective business organizations, the local tax authorities may make a reasonable apportionment among the respective business organizations of the gross taxable income based on the proportion of business revenues, the proportion of cost and expenses, the proportion of capital assets, and the proportion of the number of staff or salaries and wages.

第九十三条 外商投资企业在中国境内设立分支机构的，在汇总申报缴纳所得税时，比照本细则第九十一条和第九十二条的规定办理。

Article 93 Enterprises with foreign investment which establish branch offices in China shall complete consolidated filings and payment of income tax with reference to the provisions of Article 91 and Article 92 of these Rules.

第九十四条 企业根据税法第十五条的规定分季预缴所得税时，应当按季度的实际利润额预缴；

Article 94 Enterprises that pay taxes in advance on a quarterly basis in accordance with the provisions of Article 15 of the Tax Law shall pay in advance on the basis of actual quarterly profits;

按季度实际利润额预缴有困难的，可以按上一年度应纳税所得额的四分之一或者经当地税务机关认可的其他方法分季预缴所得税。

 where difficulty exists in paying in advance on the basis of actual quarterly profits, the advanced quarterly payment of tax may be made according to one-fourth of the taxable income of the previous year or any other method approved by the local tax authorities.

第九十五条 企业在纳税年度内无论盈利或者亏损，应当依照税法第十六条规定的期限，向当地税务机关报送所得税申报表和会计决算报表。在报送会计决算报表时，除国家另有规定外，应当附送中国注册会计师的查账报告。

Article 95 Enterprises, whether realizing profits or losses in a tax years, shall file income tax returns and final statements of account with the local tax authorities within the time limit prescribed in 16 of the Tax Law, and unless otherwise provided by the State, shall include when filing the final accounting statement an audit statement of a certified public accountant registered in China.

企业遇特殊原因，不能按照税法规定期限报送所得税申报表和会计决算报表的，应当在报送期限内提出申请，经当地税务机关批准，可以适当延长。

Where, for special reasons, an enterprise cannot file an income tax return and final accounting statement within the period prescribed in the Tax Law, an application shall be submitted within the filing period and, upon approval of the local tax authorities, the filing period may be extended appropriately.

第九十六条 分支机构或者营业机构在向总机构或者向合并申报缴纳所得税的营业机构报送会计决算报表时，应当同时报送当地税务机关。

Article 96 Final accounting statements submitted by branches or business organizations to head offices or business organizations that file and pay income tax on a consolidated basis, shall be submitted at the same time to the local tax authorities.

第九十七条 企业在年度中间合并、分立、终止时，应当在停止生产、经营之日起六十日内，向当地税务机关办理当期所得税汇算清缴，多退少补。

Article 97 Enterprises that are merged, spun off, or terminated during the year shall, within 60 days of the termination of production or business operations, complete with the local tax authorities procedures for the settlement of any liability for and payment of income tax, with refunds for overpayments or supplementary payments for deficiencies.

第九十八条 企业所得为外国货币并已按照外汇牌价折合成人民币缴纳税款的，发生多缴税款需要办理退税时，可以将应退的人民币税款，按照原缴纳税款时的外汇牌价折合成外国货币，再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款；

Article 98 Enterprises which must complete procedures for tax refunds in the case of overpayments of tax may, where income in foreign currency has already been converted into Renminbi according to the foreign exchange rate, convert the amount of the tax in Renminbi to be refunded into foreign currency according to the exchange rate in effect when the tax was originally paid, and then reconvert this amount of foreign currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate.

发生少缴税款需要办理补税时，应当按照填开补税凭证当日的外汇牌价折合成人民币补缴税款。

Where it is necessary to complete procedures for supplementary tax payments in the case of underpayments of tax, the amount of supplementary tax payments shall be converted into Renminbi according to the foreign exchange rate at the date of issuance of the certificate for supplementary tax payments.

第九十九条 外商投资企业进行清算时，应当在办理工商注销登记之前，向当地税务机关办理所得税申报。

Article 99 Enterprises with foreign investment that undergo liquidation shall, prior to the completion of the cancellation of business registration, complete the filing of income tax returns with he local tax authorities.

第一百条 除国家另有规定外，企业应当在中国境内设置能够正确计算应纳税所得额的会计凭证、账簿。

Article 100 Except as otherwise provided by the State, enterprises shall maintain in China accounting vouchers, books and statements that support the correct computation of taxable income.

企业的会计凭证、账簿和报表，应当使用中国文字填写，也可以使用中、外两种文字填写。

Accounting vouchers, books and statements, and reports of enterprises shall be completed in the Chinese language or completed in both the Chinese language and a foreign language.

采用电子计算机记账的企业，其由电子计算机储存和输出的会计记录，视同会计账簿；凡未打印成书面记录’的磁带、磁盘应当完整保留。

Enterprises that use electronic computers for purposes of book-keeping shall treat the accounting records in computer storage or in printed form as account books. All records on magnetic tape and diskette that have not been printed out shall be completely retained.

企业会计凭证、账簿和报表，至少保存十五年。

Accounting vouchers, books and statements, and reports of enterprises shall be retained for at least 15 years.

第一百零一条 企业的发票和收款凭证，须经当地税务机关批准，方可印制、使用。企业的发票和收款凭证的印制和使用管理办法，由国家税务局制定。

Article 101 Invoices and certificates of receipts of enterprises shall be subjected to approval by the local tax authorities prior to printing and use. Administrative measures in respect of the printing and use of invoices and certificates of receipts of enterprises shall be formulated by the State Tax Bureau.

第一百零二条 企业所得税申报表和纳税凭证，由国家税务局统一印制。

Article 102 All enterprise income tax returns and certificates of tax payments shall be printed by the State Tax Bureau.

第一百零三条 企业缴纳税款期限和报送报表期限的最后一天是星期日或者其他法定休假日的，以休假日的次日为期限的最后一天。

Article 103 If the final day of the period for payment of tax and the period for filing of a tax return falls on a Sunday or a legal holiday, the day following the holiday shall be used as the last day of the period.

第一百零四条 对税法第十九条第二款和本细则第六十七条规定的扣缴义务人，税务机关可以按照其扣缴税额的一定比例付给扣缴手续费，具体办法由国家税务局制定。

Article 104 Tax authorities may pay withholding agents as specified in Article 19, paragraph 2 of the Tax Law and Article 67 of these Rules a handling fee based on a certain proportion of the amount of tax withheld; the specific methods shall be formulated by the State Tax Bureau.

第一百零五条 纳税义务人或者扣缴义务人未按照规定接受税务机关检查的，或者未按照税务机关规定的期限缴纳滞纳金的，当地税务机关可以根据情节轻重，处以五千元以下的罚款。

Article 105 Local tax authorities may, according to the seriousness of the case, impose a fine of 5,000 yuan (RMB) or less on taxpayers or withholding agents that refuse to accept examination by the tax authorities in accordance with the relevant provisions or that refuse to pay late payment penalties within the time limit prescribed by the tax authorities.

第一百零六条 企业违反本细则第八十七条、第九十条第二款、第九十五条、第九十六条、第九十七条、第九十九条、第一百条、第一百零一条规定的，税务机关可以根据情节轻重，处以五千元以下的罚款。

Article 106 The tax authorities may, according to the seriousness of the case, impose a fine of 5,000 yuan (RMB) or less on an enterprise which violates the provisions of Article 87; Article 90, paragraph 2; Article 95; Article 96; Article 97; Article 99; Article 100 and Article 101 of these Rules.

第一百零七条 税法第二十五条所说的偷税，是指纳税义务人有意违反税法规定，涂改、伪造、销毁票据、记账凭证或者账簿，虚列、多报成本、费用，隐瞒、少报应纳税所得额或者收入额，逃避纳税或者骗回已纳税款等违法行为。

Article 107 "Tax evasion" mentioned in Article 25 of the Tax Law means the illegal actions of a taxpayer who has intentionally violated the provisions of the Tax Law such as by: falsifying, altering or destroying account books, receipts or accounting vouchers; falsely itemizing or overstating costs and expenses; concealing or understating taxable income or receipts; or avoiding taxes or fraudulently recovering taxes already paid.

第一百零八条 税务机关根据税法和本细则规定对纳税义务人或者扣缴义务人处罚时，应当为制作处罚决定书。

Article 108 The tax authorities shall, in punishing taxpayers or withholding agents in accordance with the provisions of the Tax Law and these Rules, serve notice of contravention.

第一百零九条 任何单位和个人对违反税法的行为和当事人都有权举报。税务机关应为举报者保密，并按照规定给予奖励。

Article 109 Any entity or individual shall have the right to report a failure to comply with the Tax Law and the violators thereof. The tax authorities shall maintain confidentiality for informants and award them in accordance with the relevant provisions herein.

第九章附 则

Chapter IX Supplementary Provisions

第一百一十条 税法公布前已经办理工商登记的外商投资企业，在按照税法规定的税率缴纳所得税时，其税收负担高于税法施行前的，可以在批准的经营期内按其原适用的税率缴纳所得税；

Article 110 Enterprises with foreign investment which completed business registration prior to the promulgation of the Tax Law may, in respect of the payment of income tax in accordance with the provisions of the Tax Law and where the liability for tax is higher than that prior to the entry into force of the Tax Law, use the original applicable tax rate during the approved period of operations.

未约定经营期的，可以在税法施行之日起五年内，按照其原适用的税率缴纳所得税。

Where there is no established period of operations, income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the Tax Law.

但在上述期间，发生年度的税收负担高于税法规定的，应当自该纳税年度起改按税法规定的税率缴纳所得税。

However, in respect of the above-mentioned period, if during a tax year the tax liability is higher than that stipulated in the Tax Law, income tax shall be paid commencing with that tax year according to the tax rate stipulated in the Tax Law.

第一百一十一条 税法公布前已经办理工商登记的外商投资企业，凡是依照税法施行前的法律、行政法规享有免征、减征企业所得税优惠待遇的，可以继续执行，直至免征、减征期满为止。

Article 111 Preferential treatment in terms of exemptions from and reductions of enterprise income tax enjoyed pursuant to the laws and administrative rules and regulations prior to the entry into force of the Tax Law by enterprises with foreign investment which completed business registration prior to the promulgation of the Tax Law may continue to remain in effect until the termination of the period of exemptions and reductions.

税法公布前已经办理工商登记的外商投资企业，尚未获利或者获利未满五年的，可以依照税法第八条第一款的规定，给予相应期限的免征、减征企业所得税待遇。

Enterprises with foreign investment which completed business registration prior to the promulgation of the Tax Law but which have not earned profits or have earned profits for less than five years may, in accordance with the provisions of Article 8, paragraph 1 of the Tax Law, be granted a corresponding period of treatment in respect of exemptions from or reductions of enterprise income tax.

第一百一十二条 税法公布后、施行前办理工商登记的外商投资企业，可以参照本细则第一百一十条、第一百一十一条的规定执行。

Article 112 Enterprises with foreign investment which completed business registration after the promulgation of the Tax Law but prior to the entry into force of the Tax Law may refer to the provisions of Article 110 and Article 111 of these Rules for implementation herein.

第一百一十三条 本细则由财政部、国家税务局负责解释。

Article 113 The Ministry of Finance and the State Tax Bureau shall be responsible for the interpretation of these Rules.

第一百一十四条 本细则自《中华人民共和国外商投资企业和外国企业所得税法》施行之日起施行。

Article 114 These Rules shall come into force on the effective date of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises.

《中华人民共和国中外合资经营企业所得税法施行细则》和《中华人民共和国外国企业所得税法施行细则》同时康止。

 The Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Equity Joint Ventures and the Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China for Foreign Enterprises shall be abrogated at the same time.