KYB CHINA(2007年12月6日中华人民共和国国务院令第512号公布 根据2019年4月23日《国务院关于修改部分行政法规的决定》第一次修订 根据2024年12月6日《国务院关于修改和废止部分行政法规的决定》第二次修订)
(Promulgated by Decree No. 512 of the State Council of the People's Republic of China on December 6, 2007; first revision in accordance with the Decision of the State Council on Amending Certain Administrative Regulations on April 23, 2019; second revision in accordance with the Decision of the State Council on Amending and Repealing Certain Administrative Regulations on December 6, 2024)
总 则
General Provisions
根据《中华人民共和国企业所得税法》(以下简称企业所得税法)的规定，制定本条例。
These Regulations are formulated in accordance with the provisions of the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the Enterprise Income Tax Law).
企业所得税法第一条所称个人独资企业、合伙企业，是指依照中国法律、行政法规成立的个人独资企业、合伙企业。
The sole proprietorship enterprises and partnership enterprises referred to in Article 1 of the Enterprise Income Tax Law refer to sole proprietorship enterprises and partnership enterprises established in accordance with Chinese laws and administrative regulations.
企业所得税法第二条所称依法在中国境内成立的企业，包括依照中国法律、行政法规在中国境内成立的企业、事业单位、社会团体以及其他取得收入的组织。
Enterprises established within the territory of China in accordance with the law as referred to in Article 2 of the Enterprise Income Tax Law include enterprises, public institutions, social organizations, and other organizations that obtain income and are established within the territory of China in accordance with Chinese laws and administrative regulations.
企业所得税法第二条所称依照外国(地区)法律成立的企业，包括依照外国(地区)法律成立的企业和其他取得收入的组织。
Enterprises established in accordance with the laws of foreign countries (regions) as referred to in Article 2 of the Enterprise Income Tax Law include enterprises and other organizations that obtain income and are established in accordance with the laws of foreign countries (regions).
企业所得税法第二条所称实际管理机构，是指对企业的生产经营、人员、账务、财产等实施实质性全面管理和控制的机构。
The term 'actual management institution' as referred to in Article 2 of the Enterprise Income Tax Law means an institution that exercises substantive and overall management and control over the production and business operations, personnel, accounting, and property of an enterprise.
企业所得税法第二条第三款所称机构、场所，是指在中国境内从事生产经营活动的机构、场所，包括：
The term 'establishment or place' as referred to in paragraph 3 of Article 2 of the Enterprise Income Tax Law means an establishment or place engaged in production and business operations within the territory of China, including:
(一)管理机构、营业机构、办事机构；
(1) Management offices, business offices, and representative offices;
(二)工厂、农场、开采自然资源的场所；
(2) Factories, farms, and places for the extraction of natural resources;
(三)提供劳务的场所；
(3) Places where services are provided;
(四)从事建筑、安装、装配、修理、勘探等工程作业的场所；
(4) Places where engineering operations such as construction, installation, assembly, repair, and exploration are carried out;
(五)其他从事生产经营活动的机构、场所。
(5) Other establishments or places engaged in production and business operations.
非居民企业委托营业代理人在中国境内从事生产经营活动的，包括委托单位或者个人经常代其签订合同，或者储存、交付货物等，该营业代理人视为非居民企业在中国境内设立的机构、场所。
Where a non-resident enterprise entrusts a business agent to engage in production and business operations within the territory of China, including entrusting an entity or individual to regularly sign contracts on its behalf, or to store or deliver goods, etc., such business agent shall be deemed as an establishment or place established by the non-resident enterprise within the territory of China.
企业所得税法第三条所称所得，包括销售货物所得、提供劳务所得、转让财产所得、股息红利等权益性投资所得、利息所得、租金所得、特许权使用费所得、接受捐赠所得和其他所得。
The term 'income' as mentioned in Article 3 of the Enterprise Income Tax Law includes income from sales of goods, income from provision of services, income from transfer of property, income from equity investments such as dividends and bonuses, interest income, rental income, income from royalties, income from donations received, and other income.
企业所得税法第三条所称来源于中国境内、境外的所得，按照以下原则确定：
Income derived from sources within and outside the territory of China as mentioned in Article 3 of the Enterprise Income Tax Law shall be determined in accordance with the following principles:
(一)销售货物所得，按照交易活动发生地确定；
(1) Income from sales of goods shall be determined based on the place where the transaction activity occurs;
(二)提供劳务所得，按照劳务发生地确定；
(2) Income from provision of services shall be determined based on the place where the services are provided;
(三)转让财产所得，不动产转让所得按照不动产所在地确定，动产转让所得按照转让动产的企业或者机构、场所所在地确定，权益性投资资产转让所得按照被投资企业所在地确定；
(3) Income from transfer of property: income from transfer of immovable property shall be determined based on the location of the immovable property; income from transfer of movable property shall be determined based on the location of the enterprise or establishment that transfers the movable property; income from transfer of equity investment assets shall be determined based on the location of the invested enterprise;
(四)股息、红利等权益性投资所得，按照分配所得的企业所在地确定；
(4) Income from equity investments such as dividends and bonuses shall be determined based on the location of the enterprise distributing the income.
(五)利息所得、租金所得、特许权使用费所得，按照负担、支付所得的企业或者机构、场所所在地确定，或者按照负担、支付所得的个人的住所地确定；
(5) Income from interest, rent, and royalties shall be determined based on the location of the enterprise, institution, or establishment that bears or pays the income, or based on the domicile of the individual who bears or pays the income;
(六)其他所得，由国务院财政、税务主管部门确定。
(6) Other income shall be determined by the finance and tax authorities of the State Council.
企业所得税法第三条所称实际联系，是指非居民企业在中国境内设立的机构、场所拥有据以取得所得的股权、债权，以及拥有、管理、控制据以取得所得的财产等。
The term 'actual connection' as used in Article 3 of the Enterprise Income Tax Law refers to the situation where a non-resident enterprise has, through its institution or establishment established in China, equity or creditor's rights from which the income is derived, or owns, manages, or controls the property from which the income is derived.
应纳税所得额
Taxable Income
第一节 一 般 规 定
Section 1 General Provisions
企业应纳税所得额的计算，以权责发生制为原则，属于当期的收入和费用，不论款项是否收付，均作为当期的收入和费用；不属于当期的收入和费用，即使款项已经在当期收付，均不作为当期的收入和费用。本条例和国务院财政、税务主管部门另有规定的除外。
The calculation of an enterprise's taxable income shall be based on the accrual basis. Income and expenses belonging to the current period, regardless of whether the payment is received or made, shall be recognized as income and expenses of the current period; income and expenses not belonging to the current period, even if the payment has been received or made in the current period, shall not be recognized as income and expenses of the current period. Unless otherwise provided by these Regulations and the finance and tax authorities of the State Council.
企业所得税法第五条所称亏损，是指企业依照企业所得税法和本条例的规定将每一纳税年度的收入总额减除不征税收入、免税收入和各项扣除后小于零的数额。
The term 'loss' as used in Article 5 of the Enterprise Income Tax Law refers to the amount by which the total income of an enterprise for a tax year, after deducting non-taxable income, tax-exempt income, and various deductions in accordance with the Enterprise Income Tax Law and these Regulations, is less than zero.
企业所得税法第五十五条所称清算所得，是指企业的全部资产可变现价值或者交易价格减除资产净值、清算费用以及相关税费等后的余额。
The term 'liquidation income' as used in Article 55 of the Enterprise Income Tax Law refers to the balance after deducting the net asset value, liquidation expenses, and related taxes and fees from the realizable value or transaction price of all assets of the enterprise.
投资方企业从被清算企业分得的剩余资产，其中相当于从被清算企业累计未分配利润和累计盈余公积中应当分得的部分，应当确认为股息所得；剩余资产减除上述股息所得后的余额，超过或者低于投资成本的部分，应当确认为投资资产转让所得或者损失。
The remaining assets distributed to the investing enterprise from the liquidated enterprise, the portion equivalent to the amount that should be distributed from the accumulated undistributed profits and accumulated surplus reserves of the liquidated enterprise, shall be recognized as dividend income; the balance after deducting the aforementioned dividend income from the remaining assets, if it exceeds or is less than the investment cost, shall be recognized as gain or loss on the transfer of investment assets.
第二节 收 入
Section 2 Income
企业所得税法第六条所称企业取得收入的货币形式，包括现金、存款、应收账款、应收票据、准备持有至到期的债券投资以及债务的豁免等。
The monetary forms of income obtained by an enterprise as referred to in Article 6 of the Enterprise Income Tax Law include cash, deposits, accounts receivable, notes receivable, bond investments held to maturity, and debt forgiveness, among others.
企业所得税法第六条所称企业取得收入的非货币形式，包括固定资产、生物资产、无形资产、股权投资、存货、不准备持有至到期的债券投资、劳务以及有关权益等。
The non-monetary forms of income obtained by an enterprise as referred to in Article 6 of the Enterprise Income Tax Law include fixed assets, biological assets, intangible assets, equity investments, inventory, bond investments not held to maturity, services, and related rights, among others.
企业所得税法第六条所称企业以非货币形式取得的收入，应当按照公允价值确定收入额。
Income obtained by an enterprise in non-monetary form as referred to in Article 6 of the Enterprise Income Tax Law shall be determined at fair value.
前款所称公允价值，是指按照市场价格确定的价值。
Fair value as mentioned in the preceding paragraph refers to the value determined in accordance with market prices.
企业所得税法第六条第(一)项所称销售货物收入，是指企业销售商品、产品、原材料、包装物、低值易耗品以及其他存货取得的收入。
Income from sales of goods as referred to in Article 6, item (1) of the Enterprise Income Tax Law means income obtained by an enterprise from selling commodities, products, raw materials, packaging materials, low-value consumables, and other inventory.
企业所得税法第六条第(二)项所称提供劳务收入，是指企业从事建筑安装、修理修配、交通运输、仓储租赁、金融保险、邮电通信、咨询经纪、文化体育、科学研究、技术服务、教育培训、餐饮住宿、中介代理、卫生保健、社区服务、旅游、娱乐、加工以及其他劳务服务活动取得的收入。
Income from provision of services as referred to in Article 6, item (2) of the Enterprise Income Tax Law means income obtained by an enterprise from engaging in construction and installation, repair and maintenance, transportation, warehousing and leasing, finance and insurance, postal and telecommunications, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and accommodation, intermediary agency, health care, community services, tourism, entertainment, processing, and other service activities.
企业所得税法第六条第(三)项所称转让财产收入，是指企业转让固定资产、生物资产、无形资产、股权、债权等财产取得的收入。
Income from transfer of property as referred to in Article 6, item (3) of the Enterprise Income Tax Law means income obtained by an enterprise from transferring fixed assets, biological assets, intangible assets, equity, creditor's rights, and other property.
企业所得税法第六条第(四)项所称股息、红利等权益性投资收益，是指企业因权益性投资从被投资方取得的收入。
Income from equity investments such as dividends and bonuses as referred to in Article 6, item (4) of the Enterprise Income Tax Law means income obtained by an enterprise from the investee due to equity investments.
股息、红利等权益性投资收益，除国务院财政、税务主管部门另有规定外，按照被投资方作出利润分配决定的日期确认收入的实现。
Unless otherwise provided by the finance and tax authorities of the State Council, income from equity investments such as dividends and bonuses shall be recognized as realized on the date when the investee makes a decision on profit distribution.
企业所得税法第六条第(五)项所称利息收入，是指企业将资金提供他人使用但不构成权益性投资，或者因他人占用本企业资金取得的收入，包括存款利息、贷款利息、债券利息、欠款利息等收入。
Interest income as referred to in Article 6, item (5) of the Enterprise Income Tax Law means income obtained by an enterprise from providing funds to others for use without constituting an equity investment, or from others occupying the enterprise's funds, including deposit interest, loan interest, bond interest, and interest on arrears, among others.
利息收入，按照合同约定的债务人应付利息的日期确认收入的实现。
Interest income shall be recognized when the debtor is obligated to pay interest as stipulated in the contract.
企业所得税法第六条第(六)项所称租金收入，是指企业提供固定资产、包装物或者其他有形资产的使用权取得的收入。
Rental income as referred to in Item (6) of Article 6 of the Enterprise Income Tax Law means income derived by an enterprise from granting the right to use fixed assets, packaging materials, or other tangible assets.
租金收入，按照合同约定的承租人应付租金的日期确认收入的实现。
Rental income shall be recognized when the lessee is obligated to pay rent as stipulated in the contract.
企业所得税法第六条第(七)项所称特许权使用费收入，是指企业提供专利权、非专利技术、商标权、著作权以及其他特许权的使用权取得的收入。
Royalty income as referred to in Item (7) of Article 6 of the Enterprise Income Tax Law means income derived by an enterprise from granting the right to use patents, non-patented technology, trademarks, copyrights, or other franchises.
特许权使用费收入，按照合同约定的特许权使用人应付特许权使用费的日期确认收入的实现。
Royalty income shall be recognized when the royalty user is obligated to pay royalties as stipulated in the contract.
企业所得税法第六条第(八)项所称接受捐赠收入，是指企业接受的来自其他企业、组织或者个人无偿给予的货币性资产、非货币性资产。
Donation income as referred to in Item (8) of Article 6 of the Enterprise Income Tax Law means monetary or non-monetary assets received by an enterprise from other enterprises, organizations, or individuals without consideration.
接受捐赠收入，按照实际收到捐赠资产的日期确认收入的实现。
Donation income shall be recognized on the date the donated assets are actually received.
企业所得税法第六条第(九)项所称其他收入，是指企业取得的除企业所得税法第六条第(一)项至第(八)项规定的收入外的其他收入，包括企业资产溢余收入、逾期未退包装物押金收入、确实无法偿付的应付款项、已作坏账损失处理后又收回的应收款项、债务重组收入、补贴收入、违约金收入、汇兑收益等。
Other income as referred to in Item (9) of Article 6 of the Enterprise Income Tax Law means income other than that specified in Items (1) through (8) of Article 6 of the Enterprise Income Tax Law, including income from asset surplus, overdue deposits on packaging materials, accounts payable that are truly unpayable, accounts receivable recovered after being written off as bad debts, debt restructuring income, subsidy income, penalty income, and exchange gains.
企业的下列生产经营业务可以分期确认收入的实现：
The following production and business operations of an enterprise may recognize income in installments:
(一)以分期收款方式销售货物的，按照合同约定的收款日期确认收入的实现；
(1) For goods sold under installment payment methods, income shall be recognized on the date of payment as stipulated in the contract.
(二)企业受托加工制造大型机械设备、船舶、飞机，以及从事建筑、安装、装配工程业务或者提供其他劳务等，持续时间超过12个月的，按照纳税年度内完工进度或者完成的工作量确认收入的实现。
(2) For enterprises that are entrusted with the processing and manufacturing of large mechanical equipment, ships, aircraft, or engaged in construction, installation, assembly engineering business or providing other labor services, where the duration exceeds 12 months, revenue shall be recognized based on the progress of completion or the amount of work completed within the tax year.
采取产品分成方式取得收入的，按照企业分得产品的日期确认收入的实现，其收入额按照产品的公允价值确定。
Where income is obtained in the form of product sharing, the income shall be recognized on the date when the enterprise receives the products, and the amount of income shall be determined based on the fair value of the products.
企业发生非货币性资产交换，以及将货物、财产、劳务用于捐赠、偿债、赞助、集资、广告、样品、职工福利或者利润分配等用途的，应当视同销售货物、转让财产或者提供劳务，但国务院财政、税务主管部门另有规定的除外。
Where an enterprise engages in non-monetary asset exchanges, or uses goods, property, or labor services for donations, debt repayment, sponsorships, fundraising, advertising, samples, employee welfare, or profit distribution, it shall be deemed as selling goods, transferring property, or providing labor services, unless otherwise provided by the finance and tax authorities of the State Council.
企业所得税法第七条第(一)项所称财政拨款，是指各级人民政府对纳入预算管理的事业单位、社会团体等组织拨付的财政资金，但国务院和国务院财政、税务主管部门另有规定的除外。
The term 'fiscal appropriation' as mentioned in Article 7(1) of the Enterprise Income Tax Law refers to fiscal funds allocated by people's governments at all levels to institutions, social organizations, and other organizations that are included in budget management, unless otherwise provided by the State Council and its finance and tax authorities.
企业所得税法第七条第(二)项所称行政事业性收费，是指依照法律法规等有关规定，按照国务院规定程序批准，在实施社会公共管理，以及在向公民、法人或者其他组织提供特定公共服务过程中，向特定对象收取并纳入财政管理的费用。
The term 'administrative fees' as mentioned in Article 7(2) of the Enterprise Income Tax Law refers to fees collected from specific entities and included in fiscal management in the process of implementing social public management and providing specific public services to citizens, legal persons, or other organizations, in accordance with relevant laws and regulations and approved by the State Council's procedures.
企业所得税法第七条第(二)项所称政府性基金，是指企业依照法律、行政法规等有关规定，代政府收取的具有专项用途的财政资金。
The term 'government funds' as mentioned in Article 7(2) of the Enterprise Income Tax Law refers to fiscal funds collected by enterprises on behalf of the government with specific purposes, in accordance with laws and administrative regulations.
企业所得税法第七条第(三)项所称国务院规定的其他不征税收入，是指企业取得的，由国务院财政、税务主管部门规定专项用途并经国务院批准的财政性资金。
The term 'other non-taxable income as prescribed by the State Council' as mentioned in Article 7(3) of the Enterprise Income Tax Law refers to fiscal funds obtained by enterprises that are designated for specific purposes by the finance and tax authorities of the State Council and approved by the State Council.
第三节 扣 除
Section 3: Deductions
企业所得税法第八条所称有关的支出，是指与取得收入直接相关的支出。
The term 'related expenditures' as mentioned in Article 8 of the Enterprise Income Tax Law refers to expenditures directly related to the income obtained.
企业所得税法第八条所称合理的支出，是指符合生产经营活动常规，应当计入当期损益或者有关资产成本的必要和正常的支出。
The term 'reasonable expenditures' as mentioned in Article 8 of the Enterprise Income Tax Law refers to necessary and normal expenditures that conform to the normal practices of production and business operations and should be included in the current period's profit or loss or the cost of related assets.
企业发生的支出应当区分收益性支出和资本性支出。收益性支出在发生当期直接扣除；资本性支出应当分期扣除或者计入有关资产成本，不得在发生当期直接扣除。
Expenditures incurred by an enterprise shall be distinguished between revenue expenditures and capital expenditures. Revenue expenditures shall be directly deducted in the period in which they are incurred; capital expenditures shall be deducted in installments or included in the cost of relevant assets, and shall not be directly deducted in the period in which they are incurred.
企业的不征税收入用于支出所形成的费用或者财产，不得扣除或者计算对应的折旧、摊销扣除。
Expenses or property formed by the use of non-taxable income of an enterprise shall not be deducted, nor shall the corresponding depreciation or amortization be calculated for deduction.
除企业所得税法和本条例另有规定外，企业实际发生的成本、费用、税金、损失和其他支出，不得重复扣除。
Unless otherwise provided by the Enterprise Income Tax Law and these Regulations, the costs, expenses, taxes, losses, and other expenditures actually incurred by an enterprise shall not be deducted repeatedly.
企业所得税法第八条所称成本，是指企业在生产经营活动中发生的销售成本、销货成本、业务支出以及其他耗费。
The term 'costs' as mentioned in Article 8 of the Enterprise Income Tax Law refers to the cost of sales, cost of goods sold, business expenditures, and other consumption incurred by an enterprise in its production and business operations.
企业所得税法第八条所称费用，是指企业在生产经营活动中发生的销售费用、管理费用和财务费用，已经计入成本的有关费用除外。
The term 'expenses' as mentioned in Article 8 of the Enterprise Income Tax Law refers to the selling expenses, administrative expenses, and financial expenses incurred by an enterprise in its production and business operations, except for relevant expenses that have been included in costs.
企业所得税法第八条所称税金，是指企业发生的除企业所得税和允许抵扣的增值税以外的各项税金及其附加。
The term 'taxes' as mentioned in Article 8 of the Enterprise Income Tax Law refers to various taxes and surcharges incurred by an enterprise, excluding enterprise income tax and value-added tax that is deductible.
企业所得税法第八条所称损失，是指企业在生产经营活动中发生的固定资产和存货的盘亏、毁损、报废损失，转让财产损失，呆账损失，坏账损失，自然灾害等不可抗力因素造成的损失以及其他损失。
The term 'losses' as mentioned in Article 8 of the Enterprise Income Tax Law refers to losses from inventory shortages, destruction, andscrap (scrapping) of fixed assets and inventory, losses from transfer of property, bad debt losses, uncollectible account losses, losses caused by force majeure such as natural disasters, and other losses incurred by an enterprise in its production and business operations.
企业发生的损失，减除责任人赔偿和保险赔款后的余额，依照国务院财政、税务主管部门的规定扣除。
The balance of losses incurred by an enterprise after deducting compensation from the responsible person and insurance compensation shall be deducted in accordance with the provisions of the competent finance and tax departments of the State Council.
企业已经作为损失处理的资产，在以后纳税年度又全部收回或者部分收回时，应当计入当期收入。
When assets that have been treated as losses by an enterprise are fully or partially recovered in a subsequent tax year, they shall be included in the income of that period.
企业所得税法第八条所称其他支出，是指除成本、费用、税金、损失外，企业在生产经营活动中发生的与生产经营活动有关的、合理的支出。
The term 'other expenditures' as mentioned in Article 8 of the Enterprise Income Tax Law refers to reasonable expenditures incurred by an enterprise in its production and business operations that are related to the production and business operations, other than costs, expenses, taxes, and losses.
企业发生的合理的工资薪金支出，准予扣除。
Reasonable wages and salaries incurred by an enterprise shall be allowed for deduction.
前款所称工资薪金，是指企业每一纳税年度支付给在本企业任职或者受雇的员工的所有现金形式或者非现金形式的劳动报酬，包括基本工资、奖金、津贴、补贴、年终加薪、加班工资，以及与员工任职或者受雇有关的其他支出。
The term 'wages and salaries' as mentioned in the preceding paragraph refers to all cash or non-cash labor remuneration paid by an enterprise to its employees who work for or are employed by the enterprise in each tax year, including basic wages, bonuses, allowances, subsidies, year-end bonuses, overtime wages, and other expenditures related to the employment of employees.
企业依照国务院有关主管部门或者省级人民政府规定的范围和标准为职工缴纳的基本养老保险费、基本医疗保险费、失业保险费、工伤保险费、生育保险费等基本社会保险费和住房公积金，准予扣除。
Basic social insurance premiums such as basic pension insurance, basic medical insurance, unemployment insurance, work-related injury insurance, and maternity insurance, as well as housing provident funds, paid by an enterprise for its employees within the scope and standards prescribed by the relevant competent department of the State Council or the provincial people's government, shall be allowed for deduction.
企业为投资者或者职工支付的补充养老保险费、补充医疗保险费，在国务院财政、税务主管部门规定的范围和标准内，准予扣除。
Supplementary pension insurance premiums and supplementary medical insurance premiums paid by an enterprise for its investors or employees, within the scope and standards prescribed by the finance and tax competent departments of the State Council, shall be allowed for deduction.
除企业依照国家有关规定为特殊工种职工支付的人身安全保险费和国务院财政、税务主管部门规定可以扣除的其他商业保险费外，企业为投资者或者职工支付的商业保险费，不得扣除。
Except for personal safety insurance premiums paid by an enterprise for employees in special occupations in accordance with relevant state regulations and other commercial insurance premiums that may be deducted as prescribed by the finance and tax competent departments of the State Council, commercial insurance premiums paid by an enterprise for its investors or employees shall not be deducted.
企业在生产经营活动中发生的合理的不需要资本化的借款费用，准予扣除。
Reasonable borrowing costs incurred by an enterprise in its production and business operations that do not need to be capitalized shall be allowed for deduction.
企业为购置、建造固定资产、无形资产和经过12个月以上的建造才能达到预定可销售状态的存货发生借款的，在有关资产购置、建造期间发生的合理的借款费用，应当作为资本性支出计入有关资产的成本，并依照本条例的规定扣除。
For borrowing incurred by an enterprise for the acquisition or construction of fixed assets, intangible assets, or inventory that requires more than 12 months of construction to reach a predetermined saleable condition, the reasonable borrowing costs incurred during the period of acquisition or construction of the relevant assets shall be treated as capital expenditures and included in the cost of the relevant assets, and shall be deducted in accordance with the provisions of these Regulations.
企业在生产经营活动中发生的下列利息支出，准予扣除：
The following interest expenses incurred by an enterprise in its production and business operations shall be allowed for deduction:
(一)非金融企业向金融企业借款的利息支出、金融企业的各项存款利息支出和同业拆借利息支出、企业经批准发行债券的利息支出；
(1) Interest expenses on borrowings of non-financial enterprises from financial enterprises, interest expenses on various deposits and interbank borrowings of financial enterprises, and interest expenses on bonds issued by enterprises with approval;
(二)非金融企业向非金融企业借款的利息支出，不超过按照金融企业同期同类贷款利率计算的数额的部分。
(2) Interest expenses on borrowings of non-financial enterprises from non-financial enterprises, limited to the portion calculated at the interest rate for similar loans of financial enterprises in the same period.
企业在货币交易中，以及纳税年度终了时将人民币以外的货币性资产、负债按照期末即期人民币汇率中间价折算为人民币时产生的汇兑损失，除已经计入有关资产成本以及与向所有者进行利润分配相关的部分外，准予扣除。
Foreign exchange losses incurred by an enterprise in currency transactions and when converting monetary assets and liabilities denominated in currencies other than Renminbi into Renminbi at the end of the tax year using the period-end central parity rate of Renminbi, except for the portion that has been included in the cost of related assets and the portion related to profit distribution to owners, are allowed to be deducted.
企业发生的职工福利费支出，不超过工资薪金总额14%的部分，准予扣除。
Expenditures incurred by an enterprise for employee welfare benefits, within the portion not exceeding 14% of the total wages and salaries, are allowed to be deducted.
企业拨缴的工会经费，不超过工资薪金总额2%的部分，准予扣除。
Unionfunds allocated by an enterprise, within the portion not exceeding 2% of the total wages and salaries, are allowed to be deducted.
除国务院财政、税务主管部门另有规定外，企业发生的职工教育经费支出，不超过工资薪金总额2.5%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。
Unless otherwise stipulated by the finance and tax authorities of the State Council, expenditures incurred by an enterprise for employee education, within the portion not exceeding 2.5% of the total wages and salaries, are allowed to be deducted; the excess portion is allowed to be carried forward and deducted in subsequent tax years.
企业发生的与生产经营活动有关的业务招待费支出，按照发生额的60%扣除，但最高不得超过当年销售(营业)收入的5‰。
Business entertainment expenses incurred by an enterprise related to production and business operations are deducted at 60% of the amount incurred, but the maximum deduction shall not exceed 5‰ of the sales (operating) revenue of the current year.
企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务主管部门另有规定外，不超过当年销售(营业)收入15%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。
Qualifying advertising and business promotion expenses incurred by an enterprise, unless otherwise stipulated by the finance and tax authorities of the State Council, within the portion not exceeding 15% of the sales (operating) revenue of the current year, are allowed to be deducted; the excess portion is allowed to be carried forward and deducted in subsequent tax years.
企业依照法律、行政法规有关规定提取的用于环境保护、生态恢复等方面的专项资金，准予扣除。上述专项资金提取后改变用途的，不得扣除。
Special funds set aside by an enterprise in accordance with laws and administrative regulations for environmental protection, ecological restoration, etc., are allowed to be deducted. If the above special funds are used for other purposes after being set aside, they shall not be deducted.
企业参加财产保险，按照规定缴纳的保险费，准予扣除。
Insurance premiums paid by an enterprise for property insurance in accordance with regulations are allowed to be deducted.
企业根据生产经营活动的需要租入固定资产支付的租赁费，按照以下方法扣除：
Lease payments incurred by an enterprise for leasing fixed assets according to the needs of production and business operations are deducted according to the following methods:
(一)以经营租赁方式租入固定资产发生的租赁费支出，按照租赁期限均匀扣除；
(1) Lease payments incurred for fixed assets leased under an operating lease are deducted evenly over the lease term;
(二)以融资租赁方式租入固定资产发生的租赁费支出，按照规定构成融资租入固定资产价值的部分应当提取折旧费用，分期扣除。
(2) Lease expenses incurred from leasing in fixed assets through financial leasing, the portion that constitutes the value of the fixed assets acquired through financial leasing shall be depreciated and deducted in installments.
企业发生的合理的劳动保护支出，准予扣除。
Reasonable labor protection expenses incurred by an enterprise shall be allowed for deduction.
企业之间支付的管理费、企业内营业机构之间支付的租金和特许权使用费，以及非银行企业内营业机构之间支付的利息，不得扣除。
Management fees paid between enterprises, rents and royalties paid between business establishments within the same enterprise, and interest paid between non-bank business establishments within the same enterprise shall not be deducted.
非居民企业在中国境内设立的机构、场所，就其中国境外总机构发生的与该机构、场所生产经营有关的费用，能够提供总机构出具的费用汇集范围、定额、分配依据和方法等证明文件，并合理分摊的，准予扣除。
For expenses incurred by a non-resident enterprise's institution or place established in China in relation to the production and business operations of its head office outside China, if the enterprise can provide supporting documents such as the scope, quota, allocation basis and method of expenses issued by the head office, and the expenses are reasonably allocated, they shall be allowed for deduction.
企业所得税法第九条所称公益性捐赠，是指企业通过公益性社会组织或者县级以上人民政府及其部门，用于符合法律规定的慈善活动、公益事业的捐赠。
The term 'charitable donation' as mentioned in Article 9 of the Enterprise Income Tax Law refers to donations made by an enterprise through a charitable social organization or the people's government at or above the county level and its departments for charitable activities and public welfare undertakings that comply with legal provisions.
本条例第五十一条所称公益性社会组织，是指同时符合下列条件的慈善组织以及其他社会组织：
The term 'charitable social organization' as mentioned in Article 51 of these Regulations refers to charitable organizations and other social organizations that meet the following conditions at the same time:
(一)依法登记，具有法人资格；
(1) Registered in accordance with the law and having legal personality;
(二)以发展公益事业为宗旨，且不以营利为目的；
(2) Aimed at developing public welfare undertakings and not for profit;
(三)全部资产及其增值为该法人所有；
(3) All assets and their appreciation belong to the legal person;
(四)收益和营运结余主要用于符合该法人设立目的的事业；
(4) Income and operating surplus are mainly used for undertakings consistent with the purpose of establishment of the legal person;
(五)终止后的剩余财产不归属任何个人或者营利组织；
After termination, the remaining property shall not belong to any individual or for-profit organization;
(六)不经营与其设立目的无关的业务；
It shall not engage in business unrelated to its establishment purpose;
(七)有健全的财务会计制度；
It has a sound financial accounting system;
(八)捐赠者不以任何形式参与该法人财产的分配；
Donors shall not participate in the distribution of the legal person's property in any form;
(九)国务院财政、税务主管部门会同国务院民政部门等登记管理部门规定的其他条件。
Other conditions prescribed by the competent departments of finance and taxation under the State Council jointly with the civil affairs department and other registration administration departments under the State Council.
企业当年发生以及以前年度结转的公益性捐赠支出，不超过年度利润总额12%的部分，准予扣除。
The public welfare donation expenditures incurred in the current year and carried forward from previous years, which do not exceed 12% of the total annual profit, shall be allowed for deduction.
年度利润总额，是指企业依照国家统一会计制度的规定计算的年度会计利润。
Total annual profit refers to the annual accounting profit calculated by an enterprise in accordance with the provisions of the unified national accounting system.
企业所得税法第十条第(六)项所称赞助支出，是指企业发生的与生产经营活动无关的各种非广告性质支出。
The term 'sponsorship expenditure' as mentioned in Item (6) of Article 10 of the Enterprise Income Tax Law refers to various non-advertising expenditures incurred by an enterprise that are unrelated to its production and business activities.
企业所得税法第十条第(七)项所称未经核定的准备金支出，是指不符合国务院财政、税务主管部门规定的各项资产减值准备、风险准备等准备金支出。
The term 'unapproved reserve expenditure' as mentioned in Item (7) of Article 10 of the Enterprise Income Tax Law refers to expenditures on various asset impairment provisions, risk provisions, and other reserves that do not comply with the provisions of the competent departments of finance and taxation under the State Council.
第四节 资产的税务处理
Section 4: Tax Treatment of Assets
企业的各项资产，包括固定资产、生物资产、无形资产、长期待摊费用、投资资产、存货等，以历史成本为计税基础。
All assets of an enterprise, including fixed assets, biological assets, intangible assets, long-term deferred expenses, investment assets, and inventory, shall be based on historical cost as the tax basis.
前款所称历史成本，是指企业取得该项资产时实际发生的支出。
The term 'historical cost' as mentioned in the preceding paragraph refers to the actual expenditure incurred by the enterprise when acquiring the asset.
企业持有各项资产期间资产增值或者减值，除国务院财政、税务主管部门规定可以确认损益外，不得调整该资产的计税基础。
During the period when an enterprise holds various assets, any appreciation or impairment in the value of the assets shall not adjust the tax basis of such assets, unless otherwise provided by the finance and tax authorities of the State Council for recognition of gains or losses.
企业所得税法第十一条所称固定资产，是指企业为生产产品、提供劳务、出租或者经营管理而持有的、使用时间超过12个月的非货币性资产，包括房屋、建筑物、机器、机械、运输工具以及其他与生产经营活动有关的设备、器具、工具等。
The term 'fixed assets' as mentioned in Article 11 of the Enterprise Income Tax Law refers to non-monetary assets held by an enterprise for the production of products, provision of services, leasing, or business management, with a useful life exceeding 12 months, including houses, buildings, machinery, mechanical apparatus, transportation vehicles, and other equipment, appliances, and tools related to production and business activities.
固定资产按照以下方法确定计税基础：
The tax basis of fixed assets shall be determined according to the following methods:
(一)外购的固定资产，以购买价款和支付的相关税费以及直接归属于使该资产达到预定用途发生的其他支出为计税基础；
(1) For purchased fixed assets, the tax basis shall be the purchase price plus related taxes and fees paid, as well as other expenditures directly attributable to bringing the asset to its intended use.
(二)自行建造的固定资产，以竣工结算前发生的支出为计税基础；
(2) For self-constructed fixed assets, the tax basis shall be the expenditures incurred before the completion of the final settlement.
(三)融资租入的固定资产，以租赁合同约定的付款总额和承租人在签订租赁合同过程中发生的相关费用为计税基础，租赁合同未约定付款总额的，以该资产的公允价值和承租人在签订租赁合同过程中发生的相关费用为计税基础；
(3) For fixed assets acquired under finance leases, the tax basis shall be the total payment amount stipulated in the lease contract plus the relevant expenses incurred by the lessee during the signing of the lease contract; if the total payment amount is not stipulated in the lease contract, the tax basis shall be the fair value of the asset plus the relevant expenses incurred by the lessee during the signing of the lease contract.
(四)盘盈的固定资产，以同类固定资产的重置完全价值为计税基础；
(4) For fixed assets discovered upon inventory, the tax basis shall be the full replacement value of similar fixed assets.
(五)通过捐赠、投资、非货币性资产交换、债务重组等方式取得的固定资产，以该资产的公允价值和支付的相关税费为计税基础；
(5) For fixed assets acquired through donation, investment, non-monetary asset exchange, debt restructuring, or other means, the tax basis shall be the fair value of the asset plus the related taxes and fees paid.
(六)改建的固定资产，除企业所得税法第十三条第(一)项和第(二)项规定的支出外，以改建过程中发生的改建支出增加计税基础。
(6) For reconstructed fixed assets, except for expenditures specified in Article 13(1) and (2) of the Enterprise Income Tax Law, the tax basis shall be increased by the reconstruction expenditures incurred during the reconstruction process.
固定资产按照直线法计算的折旧，准予扣除。
Depreciation calculated using the straight-line method for fixed assets is allowed for deduction.
企业应当自固定资产投入使用月份的次月起计算折旧；停止使用的固定资产，应当自停止使用月份的次月起停止计算折旧。
An enterprise shall begin calculating depreciation from the month following the month in which the fixed asset is put into use; for fixed assets that cease to be used, depreciation shall cease from the month following the month in which the use ceases.
企业应当根据固定资产的性质和使用情况，合理确定固定资产的预计净残值。固定资产的预计净残值一经确定，不得变更。
An enterprise shall reasonably determine the estimated net residual value of fixed assets based on their nature and usage. Once the estimated net residual value of a fixed asset is determined, it shall not be changed.
除国务院财政、税务主管部门另有规定外，固定资产计算折旧的最低年限如下：
Unless otherwise provided by the competent finance and tax departments of the State Council, the minimum depreciation years for fixed assets are as follows:
(一)房屋、建筑物，为20年；
(1) Houses and buildings: 20 years;
(二)飞机、火车、轮船、机器、机械和其他生产设备，为10年；
(2) Aircraft, trains, ships, machinery, mechanical apparatus, and other production equipment: 10 years;
(三)与生产经营活动有关的器具、工具、家具等，为5年；
(3) Appliances, tools, furniture, etc., related to production and business activities: 5 years;
(四)飞机、火车、轮船以外的运输工具，为4年；
(4) Means of transport other than aircraft, trains, and ships: 4 years;
(五)电子设备，为3年。
(5) Electronic equipment: 3 years.
从事开采石油、天然气等矿产资源的企业，在开始商业性生产前发生的费用和有关固定资产的折耗、折旧方法，由国务院财政、税务主管部门另行规定。
For enterprises engaged in the extraction of mineral resources such as oil and natural gas, the methods for amortization and depreciation of expenses and related fixed assets incurred before the commencement of commercial production shall be separately prescribed by the competent departments of finance and taxation under the State Council.
生产性生物资产按照以下方法确定计税基础：
The tax basis of productive biological assets shall be determined in accordance with the following methods:
(一)外购的生产性生物资产，以购买价款和支付的相关税费为计税基础；
(1) For purchased productive biological assets, the tax basis shall be the purchase price plus related taxes and fees paid.
(二)通过捐赠、投资、非货币性资产交换、债务重组等方式取得的生产性生物资产，以该资产的公允价值和支付的相关税费为计税基础。
(2) For productive biological assets acquired through donation, investment, non-monetary asset exchange, debt restructuring, or other means, the tax basis shall be the fair value of the assets plus related taxes and fees paid.
前款所称生产性生物资产，是指企业为生产农产品、提供劳务或者出租等而持有的生物资产，包括经济林、薪炭林、产畜和役畜等。
The term 'productive biological assets' as mentioned in the preceding paragraph refers to biological assets held by an enterprise for producing agricultural products, providing services, or leasing, including economic forests, fuel forests, productive livestock, and draft animals.
生产性生物资产按照直线法计算的折旧，准予扣除。
Depreciation calculated using the straight-line method for productive biological assets shall be allowed for deduction.
企业应当自生产性生物资产投入使用月份的次月起计算折旧；停止使用的生产性生物资产，应当自停止使用月份的次月起停止计算折旧。
An enterprise shall begin calculating depreciation from the month following the month in which the productive biological asset is put into use; for productive biological assets that have ceased to be used, depreciation shall cease from the month following the month in which the use is stopped.
企业应当根据生产性生物资产的性质和使用情况，合理确定生产性生物资产的预计净残值。生产性生物资产的预计净残值一经确定，不得变更。
An enterprise shall reasonably determine the estimated net residual value of productive biological assets based on their nature and usage. Once the estimated net residual value of a productive biological asset is determined, it shall not be changed.
生产性生物资产计算折旧的最低年限如下：
The minimum depreciation periods for productive biological assets are as follows:
(一)林木类生产性生物资产，为10年；
(1) For forest-type productive biological assets, the period is 10 years.
(二)畜类生产性生物资产，为3年。
(2) Productive biological assets of livestock category: 3 years.
企业所得税法第十二条所称无形资产，是指企业为生产产品、提供劳务、出租或者经营管理而持有的、没有实物形态的非货币性长期资产，包括专利权、商标权、著作权、土地使用权、非专利技术、商誉等。
The term 'intangible assets' as mentioned in Article 12 of the Enterprise Income Tax Law refers to non-monetary long-term assets held by an enterprise for the production of products, provision of services, leasing, or business management, which have no physical form, including patent rights, trademark rights, copyrights, land use rights, non-patent technologies, goodwill, etc.
无形资产按照以下方法确定计税基础：
The tax base of intangible assets shall be determined according to the following methods:
(一)外购的无形资产，以购买价款和支付的相关税费以及直接归属于使该资产达到预定用途发生的其他支出为计税基础；
(1) For purchased intangible assets, the tax base shall be the purchase price plus related taxes and fees paid, as well as other expenses directly attributable to bringing the asset to its intended use.
(二)自行开发的无形资产，以开发过程中该资产符合资本化条件后至达到预定用途前发生的支出为计税基础；
(2) For self-developed intangible assets, the tax base shall be the expenses incurred during the development process from the time the asset meets capitalization conditions until it is ready for its intended use.
(三)通过捐赠、投资、非货币性资产交换、债务重组等方式取得的无形资产，以该资产的公允价值和支付的相关税费为计税基础。
(3) For intangible assets acquired through donation, investment, non-monetary asset exchange, debt restructuring, or other means, the tax base shall be the fair value of the asset plus related taxes and fees paid.
无形资产按照直线法计算的摊销费用，准予扣除。
Amortization expenses calculated using the straight-line method for intangible assets are allowed for deduction.
无形资产的摊销年限不得低于10年。
The amortization period for intangible assets shall not be less than 10 years.
作为投资或者受让的无形资产，有关法律规定或者合同约定了使用年限的，可以按照规定或者约定的使用年限分期摊销。
For intangible assets acquired as investments or transfers, if the law or contract stipulates a useful life, amortization may be made over the stipulated or agreed useful life in installments.
外购商誉的支出，在企业整体转让或者清算时，准予扣除。
Expenditures for purchased goodwill are allowed for deduction upon the overall transfer or liquidation of the enterprise.
企业所得税法第十三条第(一)项和第(二)项所称固定资产的改建支出，是指改变房屋或者建筑物结构、延长使用年限等发生的支出。
The term 'fixed asset improvement expenditures' as mentioned in Items (1) and (2) of Article 13 of the Enterprise Income Tax Law refers to expenditures incurred for changing the structure of a building or structure, extending the useful life, etc.
企业所得税法第十三条第(一)项规定的支出，按照固定资产预计尚可使用年限分期摊销；第(二)项规定的支出，按照合同约定的剩余租赁期限分期摊销。
Expenditures specified in Item (1) of Article 13 of the Enterprise Income Tax Law shall be amortized over the expected remaining useful life of the fixed asset; expenditures specified in Item (2) shall be amortized over the remaining lease term as stipulated in the contract.
改建的固定资产延长使用年限的，除企业所得税法第十三条第(一)项和第(二)项规定外，应当适当延长折旧年限。
If the useful life of an improved fixed asset is extended, the depreciation period shall be appropriately extended, except as provided in Items (1) and (2) of Article 13 of the Enterprise Income Tax Law.
企业所得税法第十三条第(三)项所称固定资产的大修理支出，是指同时符合下列条件的支出：
The term 'major repair expenditures of fixed assets' as mentioned in Item (3) of Article 13 of the Enterprise Income Tax Law refers to expenditures that simultaneously meet the following conditions:
(一)修理支出达到取得固定资产时的计税基础50%以上；
(1) The repair expenditure reaches more than 50% of the tax basis of the fixed asset at the time of acquisition;
(二)修理后固定资产的使用年限延长2年以上。
(2) The useful life of the fixed asset after repair is extended by more than 2 years.
企业所得税法第十三条第(三)项规定的支出，按照固定资产尚可使用年限分期摊销。
Expenditures specified in Item (3) of Article 13 of the Enterprise Income Tax Law shall be amortized over the remaining useful life of the fixed asset.
企业所得税法第十三条第(四)项所称其他应当作为长期待摊费用的支出，自支出发生月份的次月起，分期摊销，摊销年限不得低于3年。
The term 'other expenditures that should be treated as long-term deferred expenses' as mentioned in Item (4) of Article 13 of the Enterprise Income Tax Law shall be amortized in installments starting from the month following the month in which the expenditure is incurred, and the amortization period shall not be less than 3 years.
企业所得税法第十四条所称投资资产，是指企业对外进行权益性投资和债权性投资形成的资产。
The term 'investment assets' as mentioned in Article 14 of the Enterprise Income Tax Law refers to assets formed by an enterprise's equity investments and debt investments.
企业在转让或者处置投资资产时，投资资产的成本，准予扣除。
When an enterprise transfers or disposes of investment assets, the cost of the investment assets is allowed to be deducted.
投资资产按照以下方法确定成本：
Investment assets shall determine cost according to the following methods:
(一)通过支付现金方式取得的投资资产，以购买价款为成本；
(1) For investment assets acquired by cash payment, the cost shall be the purchase price;
(二)通过支付现金以外的方式取得的投资资产，以该资产的公允价值和支付的相关税费为成本。
(2) For investment assets acquired by means other than cash payment, the cost shall be the fair value of the asset plus the relevant taxes and fees paid.
企业所得税法第十五条所称存货，是指企业持有以备出售的产品或者商品、处在生产过程中的在产品、在生产或者提供劳务过程中耗用的材料和物料等。
The term 'inventory' as mentioned in Article 15 of the Enterprise Income Tax Law refers to products or goods held by an enterprise for sale, work in process during production, and materials and supplies consumed in the process of production or provision of services.
存货按照以下方法确定成本：
Inventory shall determine cost according to the following methods:
(一)通过支付现金方式取得的存货，以购买价款和支付的相关税费为成本；
(1) For inventory acquired by cash payment, the cost shall be the purchase price plus the relevant taxes and fees paid;
(二)通过支付现金以外的方式取得的存货，以该存货的公允价值和支付的相关税费为成本；
(2) For inventory acquired by means other than cash payment, the cost shall be the fair value of the inventory plus the relevant taxes and fees paid;
(三)生产性生物资产收获的农产品，以产出或者采收过程中发生的材料费、人工费和分摊的间接费用等必要支出为成本。
(3) For agricultural products harvested from productive biological assets, the cost shall be the necessary expenses incurred during the output or harvesting process, such as material costs, labor costs, and allocated indirect costs.
企业使用或者销售的存货的成本计算方法，可以在先进先出法、加权平均法、个别计价法中选用一种。计价方法一经选用，不得随意变更。
An enterprise may choose one of the following methods for calculating the cost of inventory used or sold: first-in, first-out method, weighted average method, or specific identification method. Once a method is chosen, it shall not be changed arbitrarily.
企业所得税法第十六条所称资产的净值和第十九条所称财产净值，是指有关资产、财产的计税基础减除已经按照规定扣除的折旧、折耗、摊销、准备金等后的余额。
The term 'net value of assets' as mentioned in Article 16 of the Enterprise Income Tax Law and the term 'net value of property' as mentioned in Article 19 refer to the balance after deducting the depreciation, depletion, amortization, and reserves that have been deducted in accordance with the provisions from the tax basis of the relevant assets or property.
除国务院财政、税务主管部门另有规定外，企业在重组过程中，应当在交易发生时确认有关资产的转让所得或者损失，相关资产应当按照交易价格重新确定计税基础。
Unless otherwise provided by the competent departments of finance and taxation under the State Council, during the reorganization process, an enterprise shall recognize the income or loss from the transfer of relevant assets at the time of the transaction, and the tax basis of the relevant assets shall be re-determined based on the transaction price.
应 纳 税 额
Taxable Amount
企业所得税法第二十二条规定的应纳税额的计算公式为：
The formula for calculating the taxable amount as specified in Article 22 of the Enterprise Income Tax Law is as follows:
应纳税额＝应纳税所得额×适用税率－减免税额－抵免税额
Taxable Amount = Taxable Income × Applicable Tax Rate – Tax Reduction Amount – Tax Credit Amount
公式中的减免税额和抵免税额，是指依照企业所得税法和国务院的税收优惠规定减征、免征和抵免的应纳税额。
The tax reduction amount and tax credit amount in the formula refer to the tax payable that is reduced, exempted, or credited in accordance with the Enterprise Income Tax Law and the tax preferential provisions of the State Council.
企业所得税法第二十三条所称已在境外缴纳的所得税税额，是指企业来源于中国境外的所得依照中国境外税收法律以及相关规定应当缴纳并已经实际缴纳的企业所得税性质的税款。
The term 'income tax already paid outside China' as mentioned in Article 23 of the Enterprise Income Tax Law refers to the enterprise income tax that is payable and actually paid on income derived from sources outside China in accordance with the tax laws and relevant regulations of the foreign country.
企业所得税法第二十三条所称抵免限额，是指企业来源于中国境外的所得，依照企业所得税法和本条例的规定计算的应纳税额。除国务院财政、税务主管部门另有规定外，该抵免限额应当分国(地区)不分项计算，计算公式如下：
The term 'credit limitation' as mentioned in Article 23 of the Enterprise Income Tax Law refers to the tax payable calculated on income derived from sources outside China in accordance with the Enterprise Income Tax Law and these Regulations. Unless otherwise provided by the competent departments of finance and taxation under the State Council, the credit limitation shall be calculated on a per-country (region) basis without itemization, using the following formula:
抵免限额＝中国境内、境外所得依照企业所得税法和本条例的规定计算的应纳税总额×来源于某国(地区)的应纳税所得额÷中国境内、境外应纳税所得总额
Credit Limitation = Total Tax Payable Calculated on Income from Both Inside and Outside China in Accordance with the Enterprise Income Tax Law and These Regulations × Taxable Income from a Specific Country (Region) ÷ Total Taxable Income from Both Inside and Outside China
企业所得税法第二十三条所称5个年度，是指从企业取得的来源于中国境外的所得，已经在中国境外缴纳的企业所得税性质的税额超过抵免限额的当年的次年起连续5个纳税年度。
The term 'five tax years' as mentioned in Article 23 of the Enterprise Income Tax Law refers to the five consecutive tax years starting from the year following the year in which the enterprise's foreign income tax paid outside China exceeds the credit limitation.
企业所得税法第二十四条所称直接控制，是指居民企业直接持有外国企业20%以上股份。
The term 'direct control' as mentioned in Article 24 of the Enterprise Income Tax Law means that a resident enterprise directly holds 20% or more of the shares of a foreign enterprise.
企业所得税法第二十四条所称间接控制，是指居民企业以间接持股方式持有外国企业20%以上股份，具体认定办法由国务院财政、税务主管部门另行制定。
The term 'indirect control' as mentioned in Article 24 of the Enterprise Income Tax Law means that a resident enterprise holds more than 20% of the shares of a foreign enterprise through indirect shareholding. The specific determination method shall be formulated separately by the finance and tax authorities under the State Council.
企业依照企业所得税法第二十三条、第二十四条的规定抵免企业所得税税额时，应当提供中国境外税务机关出具的税款所属年度的有关纳税凭证。
When an enterprise offsets its enterprise income tax payable in accordance with Articles 23 and 24 of the Enterprise Income Tax Law, it shall provide relevant tax payment certificates for the tax year issued by the tax authorities outside China.
税 收 优 惠
Tax Incentives
企业所得税法第二十六条第(一)项所称国债利息收入，是指企业持有国务院财政部门发行的国债取得的利息收入。
The term 'interest income from treasury bonds' as mentioned in Item (1) of Article 26 of the Enterprise Income Tax Law refers to the interest income obtained by an enterprise from holding treasury bonds issued by the finance department of the State Council.
企业所得税法第二十六条第(二)项所称符合条件的居民企业之间的股息、红利等权益性投资收益，是指居民企业直接投资于其他居民企业取得的投资收益。企业所得税法第二十六条第(二)项和第(三)项所称股息、红利等权益性投资收益，不包括连续持有居民企业公开发行并上市流通的股票不足12个月取得的投资收益。
The term 'equity investment income such as dividends and bonuses between qualified resident enterprises' as mentioned in Item (2) of Article 26 of the Enterprise Income Tax Law refers to the investment income obtained by a resident enterprise from direct investment in another resident enterprise. The equity investment income such as dividends and bonuses mentioned in Items (2) and (3) of Article 26 of the Enterprise Income Tax Law does not include the investment income obtained from holding shares of a resident enterprise that are publicly issued and listed for trading for less than 12 consecutive months.
企业所得税法第二十六条第(四)项所称符合条件的非营利组织，是指同时符合下列条件的组织：
The term 'qualified non-profit organization' as mentioned in Item (4) of Article 26 of the Enterprise Income Tax Law refers to an organization that meets all of the following conditions:
(一)依法履行非营利组织登记手续；
(1) It has completed the registration procedures for non-profit organizations in accordance with the law;
(二)从事公益性或者非营利性活动；
(2) It engages in public welfare or non-profit activities;
(三)取得的收入除用于与该组织有关的、合理的支出外，全部用于登记核定或者章程规定的公益性或者非营利性事业；
(3) Except for income used for reasonable expenses related to the organization, all income is used for the public welfare or non-profit undertakings as registered or stipulated in its articles of association;
(四)财产及其孳息不用于分配；
(4) Its property and its proceeds are not distributed;
(五)按照登记核定或者章程规定，该组织注销后的剩余财产用于公益性或者非营利性目的，或者由登记管理机关转赠给与该组织性质、宗旨相同的组织，并向社会公告；
(5) According to the registration approval or the articles of association, the remaining property after the organization's dissolution shall be used for public welfare or non-profit purposes, or be transferred by the registration authority to an organization with the same nature and purpose, and be announced to the public;
(六)投入人对投入该组织的财产不保留或者享有任何财产权利；
(6) The investors do not retain or enjoy any property rights over the property they have invested in the organization;
(七)工作人员工资福利开支控制在规定的比例内，不变相分配该组织的财产。
(7) The staff salaries and welfare expenses are controlled within the prescribed proportion, and the organization's property is not distributed in disguised form.
前款规定的非营利组织的认定管理办法由国务院财政、税务主管部门会同国务院有关部门制定。
The measures for the recognition and management of non-profit organizations as stipulated in the preceding paragraph shall be formulated by the finance and tax authorities of the State Council jointly with the relevant departments of the State Council.
企业所得税法第二十六条第(四)项所称符合条件的非营利组织的收入，不包括非营利组织从事营利性活动取得的收入，但国务院财政、税务主管部门另有规定的除外。
The income of qualified non-profit organizations referred to in Article 26(4) of the Enterprise Income Tax Law does not include income obtained by non-profit organizations from engaging in for-profit activities, unless otherwise provided by the finance and tax authorities of the State Council.
企业所得税法第二十七条第(一)项规定的企业从事农、林、牧、渔业项目的所得，可以免征、减征企业所得税，是指：
The income derived by enterprises from projects of agriculture, forestry, animal husbandry, and fishery as specified in Article 27(1) of the Enterprise Income Tax Law may be exempted or reduced from enterprise income tax, which means:
(一)企业从事下列项目的所得，免征企业所得税：
(1) Income from the following projects engaged in by enterprises shall be exempted from enterprise income tax:
1．蔬菜、谷物、薯类、油料、豆类、棉花、麻类、糖料、水果、坚果的种植；
1. Cultivation of vegetables, grains, potatoes, oil crops, beans, cotton, hemp, sugar crops, fruits, and nuts;
2．农作物新品种的选育；
2. Breeding of new crop varieties;
3．中药材的种植；
3. Cultivation of Chinese medicinal herbs;
4．林木的培育和种植；
4. Cultivation and planting of trees;
5．牲畜、家禽的饲养；
5. Raising of livestock and poultry;
6．林产品的采集；
6. Collection of forest products;
7．灌溉、农产品初加工、兽医、农技推广、农机作业和维修等农、林、牧、渔服务业项目；
7. Service projects in agriculture, forestry, animal husbandry, and fishery such as irrigation, primary processing of agricultural products, veterinary services, agricultural technology extension, agricultural machinery operations and maintenance;
8．远洋捕捞。
8. Ocean fishing.
(二)企业从事下列项目的所得，减半征收企业所得税：
(2) Income from the following projects engaged in by enterprises shall be subject to enterprise income tax at a reduced rate of half:
1．花卉、茶以及其他饮料作物和香料作物的种植；
1. Cultivation of flowers, tea, and other beverage crops and spice crops;
2．海水养殖、内陆养殖。
2. Mariculture and inland aquaculture.
企业从事国家限制和禁止发展的项目，不得享受本条规定的企业所得税优惠。
Enterprises engaged in projects that are restricted or prohibited by the state shall not enjoy the enterprise income tax incentives provided in this Article.
企业所得税法第二十七条第(二)项所称国家重点扶持的公共基础设施项目，是指《公共基础设施项目企业所得税优惠目录》规定的港口码头、机场、铁路、公路、城市公共交通、电力、水利等项目。
The term 'public infrastructure projects supported by the state' as mentioned in Item (2) of Article 27 of the Enterprise Income Tax Law refers to projects such as ports, docks, airports, railways, highways, urban public transportation, electric power, and water conservancy as specified in the 'Catalogue of Public Infrastructure Projects Eligible for Enterprise Income Tax Incentives'.
企业从事前款规定的国家重点扶持的公共基础设施项目的投资经营的所得，自项目取得第一笔生产经营收入所属纳税年度起，第一年至第三年免征企业所得税，第四年至第六年减半征收企业所得税。
For income derived by an enterprise from the investment and operation of a state-supported public infrastructure project as specified in the preceding paragraph, the enterprise shall be exempted from enterprise income tax for the first to third years and shall pay enterprise income tax at half the rate for the fourth to sixth years, starting from the tax year in which the project obtains its first revenue from production and operation.
企业承包经营、承包建设和内部自建自用本条规定的项目，不得享受本条规定的企业所得税优惠。
Enterprises that contract to operate, contract to construct, or internally construct and self-use the projects specified in this Article shall not enjoy the enterprise income tax benefits provided in this Article.
企业所得税法第二十七条第(三)项所称符合条件的环境保护、节能节水项目，包括公共污水处理、公共垃圾处理、沼气综合开发利用、节能减排技术改造、海水淡化等。项目的具体条件和范围由国务院财政、税务主管部门商国务院有关部门制订，报国务院批准后公布施行。
The term 'qualified environmental protection, energy and water conservation projects' as mentioned in Item (3) of Paragraph 1 of Article 27 of the Enterprise Income Tax Law includes public sewage treatment, public waste treatment, comprehensive development and utilization of biogas, energy-saving and emission-reduction technological transformation, seawater desalination, etc. The specific conditions and scope of such projects shall be formulated by the finance and tax authorities of the State Council in consultation with the relevant departments of the State Council, and shall be implemented after being reported to the State Council for approval.
企业从事前款规定的符合条件的环境保护、节能节水项目的所得，自项目取得第一笔生产经营收入所属纳税年度起，第一年至第三年免征企业所得税，第四年至第六年减半征收企业所得税。
For income derived by an enterprise from the qualified environmental protection, energy and water conservation projects specified in the preceding paragraph, the enterprise shall be exempted from enterprise income tax for the first to third years and shall pay enterprise income tax at half the rate for the fourth to sixth years, starting from the tax year in which the project obtains its first revenue from production and operation.
依照本条例第八十七条和第八十八条规定享受减免税优惠的项目，在减免税期限内转让的，受让方自受让之日起，可以在剩余期限内享受规定的减免税优惠；减免税期限届满后转让的，受让方不得就该项目重复享受减免税优惠。
If a project that enjoys tax reduction or exemption benefits in accordance with Articles 87 and 88 of these Regulations is transferred within the tax benefit period, the transferee may, from the date of transfer, continue to enjoy the prescribed tax reduction or exemption benefits within the remaining period. If the transfer occurs after the expiration of the tax benefit period, the transferee shall not enjoy the tax reduction or exemption benefits again for that project.
企业所得税法第二十七条第(四)项所称符合条件的技术转让所得免征、减征企业所得税，是指一个纳税年度内，居民企业技术转让所得不超过500万元的部分，免征企业所得税；超过500万元的部分，减半征收企业所得税。
The exemption or reduction of enterprise income tax on qualified technology transfer income as mentioned in Item (4) of Paragraph 1 of Article 27 of the Enterprise Income Tax Law means that within a tax year, the portion of technology transfer income of a resident enterprise not exceeding RMB 5 million is exempt from enterprise income tax, and the portion exceeding RMB 5 million is subject to enterprise income tax at half the rate.
非居民企业取得企业所得税法第二十七条第(五)项规定的所得，减按10%的税率征收企业所得税。
For income obtained by a non-resident enterprise as specified in Item (5) of Paragraph 1 of Article 27 of the Enterprise Income Tax Law, enterprise income tax shall be levied at a reduced rate of 10%.
下列所得可以免征企业所得税：
The following income may be exempt from enterprise income tax:
(一)外国政府向中国政府提供贷款取得的利息所得；
(1) Interest income derived from loans provided by foreign governments to the Chinese government;
(二)国际金融组织向中国政府和居民企业提供优惠贷款取得的利息所得；
(2) Interest income derived from preferential loans provided by international financial organizations to the Chinese government and resident enterprises.
(三)经国务院批准的其他所得。
(3) Other income approved by the State Council.
企业所得税法第二十八条第一款所称符合条件的小型微利企业，是指从事国家非限制和禁止行业，并符合下列条件的企业：
The term 'qualified small low-profit enterprises' as mentioned in Paragraph 1 of Article 28 of the Enterprise Income Tax Law refers to enterprises engaged in industries not restricted or prohibited by the State and meeting the following conditions:
(一)工业企业，年度应纳税所得额不超过30万元，从业人数不超过100人，资产总额不超过3000万元；
(1) For industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100 persons, and the total assets do not exceed 30 million yuan;
(二)其他企业，年度应纳税所得额不超过30万元，从业人数不超过80人，资产总额不超过1000万元。
(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80 persons, and the total assets do not exceed 10 million yuan.
企业所得税法第二十八条第二款所称国家需要重点扶持的高新技术企业，是指拥有核心自主知识产权，并同时符合下列条件的企业：
The term 'high-tech enterprises that need key support from the State' as mentioned in Paragraph 2 of Article 28 of the Enterprise Income Tax Law refers to enterprises that possess core independent intellectual property rights and simultaneously meet the following conditions:
(一)产品(服务)属于《国家重点支持的高新技术领域》规定的范围；
(1) The products (services) fall within the scope specified in the 'National Key Supported High-Tech Fields';
(二)研究开发费用占销售收入的比例不低于规定比例；
(2) The proportion of research and development expenses to sales revenue is not less than the prescribed proportion;
(三)高新技术产品(服务)收入占企业总收入的比例不低于规定比例；
(3) The proportion of revenue from high-tech products (services) to the total revenue of the enterprise is not less than the prescribed proportion;
(四)科技人员占企业职工总数的比例不低于规定比例；
(4) The proportion of scientific and technical personnel to the total number of employees is not less than the prescribed proportion;
(五)高新技术企业认定管理办法规定的其他条件。
(5) Other conditions specified in the administrative measures for the recognition of high-tech enterprises.
《国家重点支持的高新技术领域》和高新技术企业认定管理办法由国务院工业和信息化、科技、财政、税务主管部门商国务院有关部门制订，报国务院批准后公布施行。
The 'National Key Supported High-Tech Fields' and the administrative measures for the recognition of high-tech enterprises shall be formulated by the competent departments of industry and information technology, science and technology, finance, and taxation of the State Council in consultation with the relevant departments of the State Council, and shall be promulgated and implemented after approval by the State Council.
企业所得税法第二十九条所称民族自治地方，是指依照《中华人民共和国民族区域自治法》的规定，实行民族区域自治的自治区、自治州、自治县。
The term 'ethnic autonomous areas' as mentioned in Article 29 of the Enterprise Income Tax Law refers to autonomous regions, autonomous prefectures, and autonomous counties that implement regional ethnic autonomy in accordance with the provisions of the Law of the People's Republic of China on Regional Ethnic Autonomy.
对民族自治地方内国家限制和禁止行业的企业，不得减征或者免征企业所得税。
Enterprises engaged in industries restricted or prohibited by the state within ethnic autonomous areas shall not be granted reduction or exemption of enterprise income tax.
企业所得税法第三十条第(一)项所称研究开发费用的加计扣除，是指企业为开发新技术、新产品、新工艺发生的研究开发费用，未形成无形资产计入当期损益的，在按照规定据实扣除的基础上，按照研究开发费用的50%加计扣除；形成无形资产的，按照无形资产成本的150%摊销。
The term 'additional deduction for research and development expenses' as mentioned in Article 30(1) of the Enterprise Income Tax Law refers to the research and development expenses incurred by an enterprise for developing new technologies, new products, or new processes. If such expenses have not resulted in intangible assets and are included in the current period's profit or loss, an additional deduction of 50% of the research and development expenses shall be allowed on the basis of the actual deduction according to regulations. If such expenses have resulted in intangible assets, they shall be amortized at 150% of the cost of the intangible assets.
企业所得税法第三十条第(二)项所称企业安置残疾人员所支付的工资的加计扣除，是指企业安置残疾人员的，在按照支付给残疾职工工资据实扣除的基础上，按照支付给残疾职工工资的100%加计扣除。残疾人员的范围适用《中华人民共和国残疾人保障法》的有关规定。
The term 'additional deduction for wages paid to disabled employees' as mentioned in Article 30(2) of the Enterprise Income Tax Law refers to the situation where an enterprise employs disabled persons. On the basis of the actual deduction of wages paid to disabled employees according to regulations, an additional deduction of 100% of such wages shall be allowed. The scope of disabled persons shall be governed by the relevant provisions of the Law of the People's Republic of China on the Protection of Disabled Persons.
企业所得税法第三十条第(二)项所称企业安置国家鼓励安置的其他就业人员所支付的工资的加计扣除办法，由国务院另行规定。
The measures for the additional deduction of wages paid by enterprises to other employees whose employment is encouraged by the state as mentioned in Article 30(2) of the Enterprise Income Tax Law shall be separately formulated by the State Council.
企业所得税法第三十一条所称抵扣应纳税所得额，是指创业投资企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的，可以按照其投资额的70%在股权持有满2年的当年抵扣该创业投资企业的应纳税所得额；当年不足抵扣的，可以在以后纳税年度结转抵扣。
The term 'deduction of taxable income' as mentioned in Article 31 of the Enterprise Income Tax Law refers to the situation where a venture capital enterprise invests in unlisted small and medium high-tech enterprises through equity investment for more than two years. It may deduct 70% of its investment amount from its taxable income in the year when the equity holding period reaches two years. If the deduction is insufficient in that year, it may be carried forward to subsequent tax years.
企业所得税法第三十二条所称可以采取缩短折旧年限或者采取加速折旧的方法的固定资产，包括：
The term 'fixed assets for which the depreciation period may be shortened or accelerated depreciation methods may be adopted' as mentioned in Article 32 of the Enterprise Income Tax Law includes:
(一)由于技术进步，产品更新换代较快的固定资产；
(1) Fixed assets that are subject to rapid technological advancement and product updates;
(二)常年处于强震动、高腐蚀状态的固定资产。
(2) Fixed assets that are permanently subject to strong vibration or high corrosion.
采取缩短折旧年限方法的，最低折旧年限不得低于本条例第六十条规定折旧年限的60%；采取加速折旧方法的，可以采取双倍余额递减法或者年数总和法。
Where the method of shortening the depreciation period is adopted, the minimum depreciation period shall not be less than 60% of the depreciation period specified in Article 60 of these Regulations; where the accelerated depreciation method is adopted, the double declining balance method or the sum-of-the-years'-digits method may be adopted.
企业所得税法第三十三条所称减计收入，是指企业以《资源综合利用企业所得税优惠目录》规定的资源作为主要原材料，生产国家非限制和禁止并符合国家和行业相关标准的产品取得的收入，减按90%计入收入总额。
The reduced income referred to in Article 33 of the Enterprise Income Tax Law means that the income obtained by an enterprise from using the resources specified in the Catalogue of Enterprise Income Tax Preferences for Comprehensive Utilization of Resources as main raw materials to produce products that are not restricted or prohibited by the state and meet the relevant national and industry standards shall be included in the total income at 90%.
前款所称原材料占生产产品材料的比例不得低于《资源综合利用企业所得税优惠目录》规定的标准。
The proportion of raw materials referred to in the preceding paragraph in the materials used for production shall not be lower than the standard specified in the Catalogue of Enterprise Income Tax Preferences for Comprehensive Utilization of Resources.
企业所得税法第三十四条所称税额抵免，是指企业购置并实际使用《环境保护专用设备企业所得税优惠目录》、《节能节水专用设备企业所得税优惠目录》和《安全生产专用设备企业所得税优惠目录》规定的环境保护、节能节水、安全生产等专用设备的，该专用设备的投资额的10%可以从企业当年的应纳税额中抵免；当年不足抵免的，可以在以后5个纳税年度结转抵免。
The tax credit referred to in Article 34 of the Enterprise Income Tax Law means that if an enterprise purchases and actually uses special equipment for environmental protection, energy and water conservation, and safety production as specified in the Catalogue of Enterprise Income Tax Preferences for Special Equipment for Environmental Protection, the Catalogue of Enterprise Income Tax Preferences for Special Equipment for Energy and Water Conservation, and the Catalogue of Enterprise Income Tax Preferences for Special Equipment for Safety Production, 10% of the investment amount in such special equipment may be credited against the enterprise's tax payable for the current year; if the credit is insufficient in the current year, it may be carried forward to the next five tax years.
享受前款规定的企业所得税优惠的企业，应当实际购置并自身实际投入使用前款规定的专用设备；企业购置上述专用设备在5年内转让、出租的，应当停止享受企业所得税优惠，并补缴已经抵免的企业所得税税款。
An enterprise enjoying the enterprise income tax preference under the preceding paragraph shall actually purchase and actually put into use the special equipment specified in the preceding paragraph; if the enterprise transfers or leases the said special equipment within five years, it shall cease to enjoy the enterprise income tax preference and shall pay back the enterprise income tax that has been credited.
本章第八十七条、第九十九条、第一百条规定的企业所得税优惠目录，由国务院财政、税务主管部门商国务院有关部门制订，报国务院批准后公布施行。
The catalogues of enterprise income tax preferences specified in Articles 87, 99, and 100 of this Chapter shall be formulated by the finance and tax authorities of the State Council in consultation with the relevant departments of the State Council, and shall be published and implemented after approval by the State Council.
企业同时从事适用不同企业所得税待遇的项目的，其优惠项目应当单独计算所得，并合理分摊企业的期间费用；没有单独计算的，不得享受企业所得税优惠。
If an enterprise concurrently engages in projects that are subject to different enterprise income tax treatments, the income from the preferential projects shall be calculated separately, and the enterprise's period expenses shall be reasonably allocated; if no separate calculation is made, the enterprise shall not enjoy the enterprise income tax preference.
源 泉 扣 缴
Withholding at Source
依照企业所得税法对非居民企业应当缴纳的企业所得税实行源泉扣缴的，应当依照企业所得税法第十九条的规定计算应纳税所得额。
Where the enterprise income tax payable by a non-resident enterprise is withheld at source in accordance with the Enterprise Income Tax Law, the taxable income shall be calculated in accordance with Article 19 of the Enterprise Income Tax Law.
企业所得税法第十九条所称收入全额，是指非居民企业向支付人收取的全部价款和价外费用。
The total income referred to in Article 19 of the Enterprise Income Tax Law means all prices and additional charges collected by the non-resident enterprise from the payer.
企业所得税法第三十七条所称支付人，是指依照有关法律规定或者合同约定对非居民企业直接负有支付相关款项义务的单位或者个人。
The term 'payer' as mentioned in Article 37 of the Enterprise Income Tax Law refers to the unit or individual that is directly obligated to pay relevant amounts to a non-resident enterprise in accordance with legal provisions or contractual agreements.
企业所得税法第三十七条所称支付，包括现金支付、汇拨支付、转账支付和权益兑价支付等货币支付和非货币支付。
The term 'payment' as mentioned in Article 37 of the Enterprise Income Tax Law includes monetary payments and non-monetary payments such as cash payments, remittance payments, transfer payments, and equity consideration payments.
企业所得税法第三十七条所称到期应支付的款项，是指支付人按照权责发生制原则应当计入相关成本、费用的应付款项。
The term 'amounts due and payable' as mentioned in Article 37 of the Enterprise Income Tax Law refers to the amounts payable that the payer should include in relevant costs or expenses in accordance with the accrual basis principle.
企业所得税法第三十八条规定的可以指定扣缴义务人的情形，包括：
The circumstances under which a withholding agent may be designated as provided in Article 38 of the Enterprise Income Tax Law include:
(一)预计工程作业或者提供劳务期限不足一个纳税年度，且有证据表明不履行纳税义务的；
(1) The estimated period of engineering operations or provision of services is less than one tax year, and there is evidence that the taxpayer will not fulfill its tax obligations;
(二)没有办理税务登记或者临时税务登记，且未委托中国境内的代理人履行纳税义务的；
(2) The taxpayer has not registered for tax or temporary tax registration, and has not entrusted an agent in China to fulfill its tax obligations;
(三)未按照规定期限办理企业所得税纳税申报或者预缴申报的。
(3) The taxpayer has not filed the enterprise income tax return or prepayment return within the prescribed time limit.
前款规定的扣缴义务人，由县级以上税务机关指定，并同时告知扣缴义务人所扣税款的计算依据、计算方法、扣缴期限和扣缴方式。
The withholding agent specified in the preceding paragraph shall be designated by the tax authority at or above the county level, and shall be informed of the basis for calculating the tax withheld, the calculation method, the withholding period, and the withholding method.
企业所得税法第三十九条所称所得发生地，是指依照本条例第七条规定的原则确定的所得发生地。在中国境内存在多处所得发生地的，由纳税人选择其中之一申报缴纳企业所得税。
The term 'place where the income arises' as mentioned in Article 39 of the Enterprise Income Tax Law refers to the place where the income arises as determined in accordance with the principles set out in Article 7 of these Regulations. If there are multiple places where income arises within China, the taxpayer shall choose one of them to declare and pay enterprise income tax.
企业所得税法第三十九条所称该纳税人在中国境内其他收入，是指该纳税人在中国境内取得的其他各种来源的收入。
The term 'other income of the taxpayer within China' as mentioned in Article 39 of the Enterprise Income Tax Law refers to other income from various sources obtained by the taxpayer within China.
税务机关在追缴该纳税人应纳税款时，应当将追缴理由、追缴数额、缴纳期限和缴纳方式等告知该纳税人。
When recovering the tax payable from the taxpayer, the tax authorities shall inform the taxpayer of the reasons for recovery, the amount to be recovered, the payment deadline, and the payment method.
特别纳税调整
Special Tax Adjustments
企业所得税法第四十一条所称关联方，是指与企业有下列关联关系之一的企业、其他组织或者个人：
The term 'related party' as mentioned in Article 41 of the Enterprise Income Tax Law refers to an enterprise, other organization, or individual that has any of the following relationships with the enterprise:
(一)在资金、经营、购销等方面存在直接或者间接的控制关系；
(1) Direct or indirect control in terms of funds, operations, purchases, sales, etc.;
(二)直接或者间接地同为第三者控制；
(2) Directly or indirectly controlled by a third party;
(三)在利益上具有相关联的其他关系。
(3) Other relationships that create an association in terms of interests.
企业所得税法第四十一条所称独立交易原则，是指没有关联关系的交易各方，按照公平成交价格和营业常规进行业务往来遵循的原则。
The term 'arm's length principle' as mentioned in Article 41 of the Enterprise Income Tax Law refers to the principle that transactions between unrelated parties are conducted at fair market prices and in accordance with normal business practices.
企业所得税法第四十一条所称合理方法，包括：
The term 'reasonable methods' as mentioned in Article 41 of the Enterprise Income Tax Law includes:
(一)可比非受控价格法，是指按照没有关联关系的交易各方进行相同或者类似业务往来的价格进行定价的方法；
(1) Comparable uncontrolled price method, which refers to a pricing method based on the prices used in the same or similar transactions between unrelated parties;
(二)再销售价格法，是指按照从关联方购进商品再销售给没有关联关系的交易方的价格，减除相同或者类似业务的销售毛利进行定价的方法；
(2) Resale price method, which refers to a pricing method based on the price at which goods purchased from a related party are resold to an unrelated party, minus the gross profit margin on the same or similar transactions;
(三)成本加成法，是指按照成本加合理的费用和利润进行定价的方法；
(3) Cost-plus method refers to a pricing method based on cost plus reasonable expenses and profit;
(四)交易净利润法，是指按照没有关联关系的交易各方进行相同或者类似业务往来取得的净利润水平确定利润的方法；
(4) Transactional net margin method refers to a method that determines profit based on the net profit level obtained by unrelated parties in the same or similar business transactions;
(五)利润分割法，是指将企业与其关联方的合并利润或者亏损在各方之间采用合理标准进行分配的方法；
(5) Profit split method refers to a method that allocates the combined profit or loss of an enterprise and its related parties among them using reasonable standards;
(六)其他符合独立交易原则的方法。
(6) Other methods that comply with the arm's length principle.
企业可以依照企业所得税法第四十一条第二款的规定，按照独立交易原则与其关联方分摊共同发生的成本，达成成本分摊协议。
An enterprise may, in accordance with the provisions of Paragraph 2 of Article 41 of the Enterprise Income Tax Law, share commonly incurred costs with its related parties under the arm's length principle and enter into a cost sharing agreement.
企业与其关联方分摊成本时，应当按照成本与预期收益相配比的原则进行分摊，并在税务机关规定的期限内，按照税务机关的要求报送有关资料。
When an enterprise shares costs with its related parties, it shall allocate costs in accordance with the principle of matching costs with expected benefits, and submit relevant materials to the tax authorities within the time limit prescribed by the tax authorities and in accordance with the requirements of the tax authorities.
企业与其关联方分摊成本时违反本条第一款、第二款规定的，其自行分摊的成本不得在计算应纳税所得额时扣除。
If an enterprise violates the provisions of Paragraphs 1 and 2 of this Article when sharing costs with its related parties, the costs it has shared on its own shall not be deducted when calculating taxable income.
企业所得税法第四十二条所称预约定价安排，是指企业就其未来年度关联交易的定价原则和计算方法，向税务机关提出申请，与税务机关按照独立交易原则协商、确认后达成的协议。
The advance pricing arrangement referred to in Article 42 of the Enterprise Income Tax Law means an agreement reached between an enterprise and the tax authorities through negotiation and confirmation under the arm's length principle, after the enterprise applies to the tax authorities regarding the pricing principles and calculation methods for its future related-party transactions.
企业所得税法第四十三条所称相关资料，包括：
The relevant materials referred to in Article 43 of the Enterprise Income Tax Law include:
(一)与关联业务往来有关的价格、费用的制定标准、计算方法和说明等同期资料；
(1) Contemporaneous documents such as the pricing standards, calculation methods, and explanations related to the prices and expenses of related-party transactions;
(二)关联业务往来所涉及的财产、财产使用权、劳务等的再销售(转让)价格或者最终销售(转让)价格的相关资料；
(2) Information on the resale (transfer) price or final sale (transfer) price of property, rights to use property, services, etc., involved in related-party transactions;
(三)与关联业务调查有关的其他企业应当提供的与被调查企业可比的产品价格、定价方式以及利润水平等资料；
(3) Information that other enterprises related to the related-party investigation should provide, such as product prices, pricing methods, and profit levels comparable to those of the investigated enterprise;
(四)其他与关联业务往来有关的资料。
(4) Other information related to related-party transactions.
企业所得税法第四十三条所称与关联业务调查有关的其他企业，是指与被调查企业在生产经营内容和方式上相类似的企业。
The term 'other enterprises related to the related-party investigation' as mentioned in Article 43 of the Enterprise Income Tax Law refers to enterprises that are similar to the investigated enterprise in terms of production and operation content and methods.
企业应当在税务机关规定的期限内提供与关联业务往来有关的价格、费用的制定标准、计算方法和说明等资料。关联方以及与关联业务调查有关的其他企业应当在税务机关与其约定的期限内提供相关资料。
Enterprises shall provide information on the pricing standards, calculation methods, and explanations for prices and fees related to related-party transactions within the time limit prescribed by the tax authorities. Related parties and other enterprises related to the related-party investigation shall provide relevant information within the time limit agreed upon with the tax authorities.
税务机关依照企业所得税法第四十四条的规定核定企业的应纳税所得额时，可以采用下列方法：
When the tax authorities assess the taxable income of an enterprise in accordance with Article 44 of the Enterprise Income Tax Law, they may adopt the following methods:
(一)参照同类或者类似企业的利润率水平核定；
(1) Assessment by reference to the profit level of similar or comparable enterprises;
(二)按照企业成本加合理的费用和利润的方法核定；
(2) Assessment by the method of cost plus reasonable expenses and profit;
(三)按照关联企业集团整体利润的合理比例核定；
(3) Assessment by a reasonable proportion of the overall profit of the related enterprise group;
(四)按照其他合理方法核定。
(4) Assessment by other reasonable methods.
企业对税务机关按照前款规定的方法核定的应纳税所得额有异议的，应当提供相关证据，经税务机关认定后，调整核定的应纳税所得额。
If an enterprise disagrees with the taxable income amount determined by the tax authority using the methods prescribed in the preceding paragraph, it shall provide relevant evidence. After confirmation by the tax authority, the determined taxable income amount shall be adjusted.
企业所得税法第四十五条所称中国居民，是指根据《中华人民共和国个人所得税法》的规定，就其从中国境内、境外取得的所得在中国缴纳个人所得税的个人。
The term 'Chinese resident' as used in Article 45 of the Enterprise Income Tax Law refers to an individual who pays individual income tax in China on income derived from sources within and outside China in accordance with the provisions of the Individual Income Tax Law of the People's Republic of China.
企业所得税法第四十五条所称控制，包括：
The term 'control' as used in Article 45 of the Enterprise Income Tax Law includes:
(一)居民企业或者中国居民直接或者间接单一持有外国企业10%以上有表决权股份，且由其共同持有该外国企业50%以上股份；
(1) A resident enterprise or a Chinese resident directly or indirectly holds singly 10% or more of the voting shares of a foreign enterprise, and together they hold 50% or more of the shares of that foreign enterprise;
(二)居民企业，或者居民企业和中国居民持股比例没有达到第(一)项规定的标准，但在股份、资金、经营、购销等方面对该外国企业构成实质控制。
(2) The shareholding ratio of a resident enterprise, or a resident enterprise and a Chinese resident, does not meet the standard specified in item (1), but they exercise substantive control over the foreign enterprise in terms of shares, funds, operations, purchases, sales, etc.
企业所得税法第四十五条所称实际税负明显低于企业所得税法第四条第一款规定税率水平，是指低于企业所得税法第四条第一款规定税率的50%。
The term 'actual tax burden is significantly lower than the tax rate level specified in the first paragraph of Article 4 of the Enterprise Income Tax Law' as used in Article 45 of the Enterprise Income Tax Law means that it is lower than 50% of the tax rate specified in the first paragraph of Article 4 of the Enterprise Income Tax Law.
企业所得税法第四十六条所称债权性投资，是指企业直接或者间接从关联方获得的，需要偿还本金和支付利息或者需要以其他具有支付利息性质的方式予以补偿的融资。
The term 'debt investment' as used in Article 46 of the Enterprise Income Tax Law refers to financing obtained by an enterprise directly or indirectly from a related party that requires repayment of principal and payment of interest, or requires compensation in another form with the nature of paying interest.
企业间接从关联方获得的债权性投资，包括：
Debt investment obtained indirectly by an enterprise from a related party includes:
(一)关联方通过无关联第三方提供的债权性投资；
(1) Debt investment provided by a related party through an unrelated third party;
(二)无关联第三方提供的、由关联方担保且负有连带责任的债权性投资；
(2) Debt investment provided by an unrelated third party that is guaranteed by a related party with joint and several liability.
(三)其他间接从关联方获得的具有负债实质的债权性投资。
(3) Other debt investments obtained indirectly from related parties that have the substance of debt.
企业所得税法第四十六条所称权益性投资，是指企业接受的不需要偿还本金和支付利息，投资人对企业净资产拥有所有权的投资。
The term 'equity investment' as used in Article 46 of the Enterprise Income Tax Law refers to investments accepted by an enterprise that do not require repayment of principal or payment of interest, and where the investor has ownership of the enterprise's net assets.
企业所得税法第四十六条所称标准，由国务院财政、税务主管部门另行规定。
The standards referred to in Article 46 of the Enterprise Income Tax Law shall be separately prescribed by the finance and tax authorities under the State Council.
企业所得税法第四十七条所称不具有合理商业目的，是指以减少、免除或者推迟缴纳税款为主要目的。
The term 'without reasonable business purpose' as used in Article 47 of the Enterprise Income Tax Law refers to having the reduction, exemption, or deferral of tax payment as the main purpose.
税务机关根据税收法律、行政法规的规定，对企业作出特别纳税调整的，应当对补征的税款，自税款所属纳税年度的次年6月1日起至补缴税款之日止的期间，按日加收利息。
Where tax authorities make special tax adjustments to an enterprise in accordance with tax laws and administrative regulations, interest shall be charged daily on the additional tax collected, calculated from June 1 of the year following the tax year to which the tax pertains until the date the additional tax is paid.
前款规定加收的利息，不得在计算应纳税所得额时扣除。
The interest charged as specified in the preceding paragraph shall not be deducted when calculating taxable income.
企业所得税法第四十八条所称利息，应当按照税款所属纳税年度中国人民银行公布的与补税期间同期的人民币贷款基准利率加5个百分点计算。
The interest referred to in Article 48 of the Enterprise Income Tax Law shall be calculated based on the benchmark interest rate for RMB loans published by the People's Bank of China for the same period as the tax adjustment period, plus 5 percentage points.
企业依照企业所得税法第四十三条和本条例的规定提供有关资料的，可以只按前款规定的人民币贷款基准利率计算利息。
If an enterprise provides relevant materials in accordance with Article 43 of the Enterprise Income Tax Law and these Regulations, the interest may be calculated based solely on the benchmark interest rate for RMB loans as specified in the preceding paragraph.
企业与其关联方之间的业务往来，不符合独立交易原则，或者企业实施其他不具有合理商业目的安排的，税务机关有权在该业务发生的纳税年度起10年内，进行纳税调整。
Where transactions between an enterprise and its related parties do not comply with the arm's length principle, or where the enterprise implements other arrangements without reasonable business purpose, the tax authorities have the right to make tax adjustments within 10 years from the tax year in which the transactions occurred.
征 收 管 理
Tax Collection Management
企业所得税法第五十条所称企业登记注册地，是指企业依照国家有关规定登记注册的住所地。
The place of registration of an enterprise as referred to in Article 50 of the Enterprise Income Tax Law means the place of domicile where the enterprise is registered in accordance with the relevant provisions of the state.
企业汇总计算并缴纳企业所得税时，应当统一核算应纳税所得额，具体办法由国务院财政、税务主管部门另行制定。
When an enterprise calculates and pays enterprise income tax on a consolidated basis, it shall uniformly calculate the taxable income amount. The specific measures shall be separately formulated by the finance and tax authorities of the State Council.
企业所得税法第五十一条所称主要机构、场所，应当同时符合下列条件：
The main establishment or place as referred to in Article 51 of the Enterprise Income Tax Law shall simultaneously meet the following conditions:
(一)对其他各机构、场所的生产经营活动负有监督管理责任；
(1) It is responsible for supervising and managing the production and business activities of other establishments or places;
(二)设有完整的账簿、凭证，能够准确反映各机构、场所的收入、成本、费用和盈亏情况。
(2) It maintains complete account books and vouchers, and can accurately reflect the income, costs, expenses, and profit or loss of each establishment or place.
企业所得税分月或者分季预缴，由税务机关具体核定。
The monthly or quarterly prepayment of enterprise income tax shall be specifically determined by the tax authorities.
企业根据企业所得税法第五十四条规定分月或者分季预缴企业所得税时，应当按照月度或者季度的实际利润额预缴；按照月度或者季度的实际利润额预缴有困难的，可以按照上一纳税年度应纳税所得额的月度或者季度平均额预缴，或者按照经税务机关认可的其他方法预缴。预缴方法一经确定，该纳税年度内不得随意变更。
When an enterprise prepays enterprise income tax on a monthly or quarterly basis in accordance with Article 54 of the Enterprise Income Tax Law, it shall prepay based on the actual profit amount for the month or quarter. If it is difficult to prepay based on the actual profit amount for the month or quarter, it may prepay based on the monthly or quarterly average of the taxable income amount of the preceding tax year, or by other methods approved by the tax authorities. Once the prepayment method is determined, it shall not be changed arbitrarily during the tax year.
企业在纳税年度内无论盈利或者亏损，都应当依照企业所得税法第五十四条规定的期限，向税务机关报送预缴企业所得税纳税申报表、年度企业所得税纳税申报表、财务会计报告和税务机关规定应当报送的其他有关资料。
Regardless of whether an enterprise is profitable or loss-making during the tax year, it shall, within the time limit specified in Article 54 of the Enterprise Income Tax Law, submit to the tax authorities the prepayment enterprise income tax return, the annual enterprise income tax return, the financial and accounting reports, and other relevant materials that the tax authorities require to be submitted.
企业所得以人民币以外的货币计算的，预缴企业所得税时，应当按照月度或者季度最后一日的人民币汇率中间价，折合成人民币计算应纳税所得额。年度终了汇算清缴时，对已经按照月度或者季度预缴税款的，不再重新折合计算，只就该纳税年度内未缴纳企业所得税的部分，按照纳税年度最后一日的人民币汇率中间价，折合成人民币计算应纳税所得额。
If the income of an enterprise is calculated in a currency other than Renminbi, when prepaying enterprise income tax, the taxable income amount shall be converted into Renminbi at the central parity rate of Renminbi on the last day of the month or quarter. At the end of the year, when conducting the final settlement, the tax already prepaid on a monthly or quarterly basis shall not be recalculated; only the portion of enterprise income tax not paid during the tax year shall be converted into Renminbi at the central parity rate of Renminbi on the last day of the tax year to calculate the taxable income amount.
经税务机关检查确认，企业少计或者多计前款规定的所得的，应当按照检查确认补税或者退税时的上一个月最后一日的人民币汇率中间价，将少计或者多计的所得折合成人民币计算应纳税所得额，再计算应补缴或者应退的税款。
If it is confirmed through tax authority inspection that the enterprise has understated or overstated the income referred to in the preceding paragraph, the understated or overstated income shall be converted into Renminbi at the central parity rate of Renminbi on the last day of the month preceding the month when the tax supplement or refund is confirmed, and the taxable income amount shall be calculated, and then the tax to be supplemented or refunded shall be calculated.
附 则
Supplementary Provisions
企业所得税法第五十七条第一款所称本法公布前已经批准设立的企业，是指企业所得税法公布前已经完成登记注册的企业。
Enterprises approved to be established before the promulgation of the Enterprise Income Tax Law as mentioned in Article 57, Paragraph 1 of the Enterprise Income Tax Law refer to enterprises that have completed registration before the promulgation of the Enterprise Income Tax Law.
在香港特别行政区、澳门特别行政区和台湾地区成立的企业，参照适用企业所得税法第二条第二款、第三款的有关规定。
Enterprises established in the Hong Kong Special Administrative Region, Macao Special Administrative Region, and Taiwan Region shall refer to the relevant provisions of Article 2, Paragraphs 2 and 3 of the Enterprise Income Tax Law.
本条例自2008年1月1日起施行。1991年6月30日国务院发布的《中华人民共和国外商投资企业和外国企业所得税法实施细则》和1994年2月4日财政部发布的《中华人民共和国企业所得税暂行条例实施细则》同时废止。
These Regulations shall come into effect as of January 1, 2008. The Detailed Rules for the Implementation of the Enterprise Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises promulgated by the State Council on June 30, 1991, and the Detailed Rules for the Implementation of the Interim Regulations on Enterprise Income Tax of the People's Republic of China promulgated by the Ministry of Finance on February 4, 1994, shall be abolished simultaneously.