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Order of the President of the People's Republic of China
(No. 63)
The Enterprise Income Tax Law of the People's Republic of China, which was adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007, is hereby promulgated and shall come into force as of January 1, 2008.
President of the People's Republic of China Hu Jintao
March 16, 2007
Enterprise Income Tax Law of the People's Republic of China
(Adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007)
| | 中華人民共和國主席令
(第六十三號)
《中華人民共和國企業所得稅法》已由中華人民共和國第十屆全國人民代表大會第五次會議于2007年3月16日通過，現予公布，自2008年1月1日起施行。
中華人民共和國主席 胡錦濤
2007年3月16日
中華人民共和國企業所得稅法
（2007年3月16日第十屆全國人民代表大會第五次會議通過）
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Contents
| | 目錄
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Chapter I General Provisions
| | 第一章 總則
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Chapter II Taxable Amount of Income
| | 第二章 應納稅所得額
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Chapter III Amount of Payable Taxes
| | 第三章 應納稅額
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Chapter IV Preferential Tax Treatments
| | 第四章 稅收優惠
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Chapter V Withholding by Sources
| | 第五章 源泉扣繳
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Chapter VI Special Adjustments to Tax Payments
| | 第六章 特別納稅調整
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Chapter VII Administration of Tax Collection
| | 第七章 征收管理
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Chapter VIII Supplementary Provisions
| | 第八章 附則
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Chapter I General Provisions
| | 第一章 總則
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Article 1 Within the territory of the People's Republic of China, the enterprises and other organizations that have incomes (hereinafter referred to as the enterprises) shall be payers of the enterprise income tax and shall pay their enterprise income taxes in accordance with this Law.
This Law does not apply to the sole individual proprietorship enterprises and partnership enterprises.
| | 第一條 在中華人民共和國境內，企業和其他取得收入的組織（以下統稱企業）為企業所得稅的納稅人，依照本法的規定繳納企業所得稅。
個人獨資企業、合夥企業不適用本法。
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Article 2 Enterprises are classified into resident and non-resident enterprises.
The term "resident enterprise" as mentioned in this Law refers to an enterprise that is established inside China, or which is established under the law of a foreign country (region) but whose actual office of management is inside China.
The term "non-resident enterprise" as mentioned in this Law refers to an enterprise established under the law of a foreign country (region) , whose actual institution of management is not inside China but which has offices or establishments inside China; or which does not have any offices or establishments inside China but has incomes sourced in China.
| | 第二條 企業分為居民企業和非居民企業。
本法所稱居民企業，是指依法在中國境內成立，或者依照外國（地區）法律成立但實際管理機構在中國境內的企業。
本法所稱非居民企業，是指依照外國（地區）法律成立且實際管理機構不在中國境內，但在中國境內設立機構、場所的，或者在中國境內未設立機構、場所，但有來源于中國境內所得的企業。
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Article 3 A resident enterprise shall pay the enterprise income tax on its incomes derived from both inside and outside China.
For a non-resident enterprise having offices or establishments inside China, it shall pay enterprise income tax on its incomes derived from China as well as on incomes that it earns outside China but which has real connection with the said offices or establishments.
For a non-resident enterprise having no office or establishment inside China, or for a non-resident enterprise whose incomes have no actual connection to its institution or establishment inside China, it shall pay enterprise income tax on the incomes derived from China.
| | 第三條 居民企業應當就其來源于中國境內、境外的所得繳納企業所得稅。
非居民企業在中國境內設立機構、場所的，應當就其所設機構、場所取得的來源于中國境內的所得，以及發生在中國境外但與其所設機構、場所有實際聯系的所得，繳納企業所得稅。
非居民企業在中國境內未設立機構、場所的，或者雖設立機構、場所但取得的所得與其所設機構、場所沒有實際聯系的，應當就其來源于中國境內的所得繳納企業所得稅。
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Article 4 The enterprise income tax rate shall be 25%.
The tax rate that applies to a non-resident enterprise's incomes as mentioned in paragraph 3, Article 3 of this Law shall be 20%.
| | 第四條 企業所得稅的稅率為25%。
非居民企業取得本法第三條第三款規定的所得，適用稅率為20%。
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Chapter II Taxable Amount of Income
| | 第二章 應納稅所得額
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Article 5 The balance after deducting the tax-free incomes, tax-exempt incomes, all deduction items as well as the permitted remedies for losses of the previous year(s) from an enterprise's total amount of incomes of each tax year shall be the taxable amount of incomes.
| | 第五條 企業每一納稅年度的收入總額，減除不征稅收入、免稅收入、各項扣除以及允許彌補的以前年度虧損後的余額，為應納稅所得額。
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Article 6 An enterprise's monetary and non-monetary incomes from various sources shall be the total amount of incomes, including:
| | 第六條 企業以貨幣形式和非貨幣形式從各種來源取得的收入，為收入總額。包括：
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(1) income from the sale of goods;
| | （一）銷售貨物收入；
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(2) income from the provision of labor services;
| | （二）提供勞務收入；
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(3) income from the transaction of property;
| | （三）轉讓財產收入；
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(4) dividend, bonus and other equity investment proceeds;
| | （四）股息、紅利等權益性投資收益；
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(5) income from interests;
| | （五）利息收入；
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(6 ) income from rentals;
| | （六）租金收入；
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(7) income from royalties;
| | （七）特許權使用費收入；
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(8) income from accepted donations; and
| | （八）接受捐贈收入；
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(9) other incomes.
| | （九）其他收入。
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Article 7 The following incomes included in the total amount of incomes shall be tax-free incomes:
| | 第七條 收入總額中的下列收入為不征稅收入：
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(1) The appropriations from the treasury;
| | （一）財政撥款；
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(2) The administrative fees and the governmental funds that are charged according to the law and fall under the treasury administration; and
| | （二）依法收取並納入財政管理的行政事業性收費、政府性基金；
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(3) Other tax-free incomes as prescribed by the State Council.
| | （三）國務院規定的其他不征稅收入。
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Article 8 The reasonable disbursements that are actually incurred and in which have actual connection with the business operations of an enterprise, including the costs, expenses, taxes, losses, etc., may be deducted in the calculation of the taxable amount of incomes.
| | 第八條 企業實際發生的與取得收入有關的、合理的支出，包括成本、費用、稅金、損失和其他支出，准予在計算應納稅所得額時扣除。
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Article 9 With regard to an enterprise's disbursements for public welfare donations, the portion that accounts for 12% of the total annual profits or less is allowed to be deducted.
| | 第九條 企業發生的公益性捐贈支出，在年度利潤總額12%以內的部分，准予在計算應納稅所得額時扣除。
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Article 10 None of the following disbursements may be deducted in the calculation of the taxable amount of incomes:
| | 第十條 在計算應納稅所得額時，下列支出不得扣除：
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(1) Dividend, bonus and other equity investment proceeds paid to the investors;
| | （一）向投資者支付的股息、紅利等權益性投資收益款項；
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(2) Payment for enterprise income tax;
| | （二）企業所得稅稅款；
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(3) Late fee for taxes;
| | （三）稅收滯納金；
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(4) Pecuniary punishment, fines, and losses of properties confiscated;
| | （四）罰金、罰款和被沒收財物的損失；
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(5) Disbursements for donations other than those provided for in Article 9;
| | （五）本法第九條規定以外的捐贈支出；
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(6) Sponsorship disbursements;
| | （六）贊助支出；
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(7) Unverified reserve disbursements;
| | （七）未經核定的准備金支出；
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(8) Other disbursements that have nothing to do with the obtainment of revenues;
| | （八）與取得收入無關的其他支出。
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Article 11 When calculating the taxable amount of incomes, an enterprise is allowed to deduct the depreciations of fixed assets calculated under the relevant provisions.
No depreciation may be calculated for any of the following fixed assets:
| | 第十一條 在計算應納稅所得額時，企業按照規定計算的固定資產折舊，准予扣除。
下列固定資產不得計算折舊扣除：
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(1) The fixed assets that have not yet been put into use, excluding houses and buildings;
| | （一）房屋、建築物以外未投入使用的固定資產；
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(2) The fixed assets rented in by way of commercial lease;
| | （二）以經營租賃方式租入的固定資產；
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(3) The fixed assets rented out by way of finance leasing;
| | （三）以融資租賃方式租出的固定資產；
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(4) The fixed assets for which depreciation has been allocated in full amount but which remain in use;
| | （四）已足額提取折舊仍繼續使用的固定資產；
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(5) The fixed assets that have nothing to do with the business operations;
| | （五）與經營活動無關的固定資產；
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(6) The land that is separately appraised and entered into account as an item of fixed asset; and
| | （六）單獨估價作為固定資產入賬的土地；
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(7) Other fixed assets for which no depreciation may be calculated.
| | （七）其他不得計算折舊扣除的固定資產。
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Article 12 When calculating the taxable amount of incomes, an enterprise is allowed to deduct the amortized expenses of intangible assets calculated according to the relevant provisions.
No amortized expense may be calculated for the following intangible assets:
| | 第十二條 在計算應納稅所得額時，企業按照規定計算的無形資產攤銷費用，准予扣除。
下列無形資產不得計算攤銷費用扣除：
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(1) The intangible assets, for which the self-development expenses have been deducted in the calculation of the taxable amount of incomes;
| | （一）自行開發的支出已在計算應納稅所得額時扣除的無形資產；
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(2) The self-created business reputation;
| | （二）自創商譽；
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(3) The intangible assets that have nothing to do with the business operations; and
| | （三）與經營活動無關的無形資產；
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(4) Other intangible assets for which no amortized expense may be calculated.
| | （四）其他不得計算攤銷費用扣除的無形資產。
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Article 13 The following expenses incurred by an enterprise shall, in the calculation of the taxable amount of incomes, be treated as long-term deferred expenses. Those amortized under the relevant provisions are allowed to be deducted:
| | 第十三條 在計算應納稅所得額時，企業發生的下列支出作為長期待攤費用，按照規定攤銷的，准予扣除：
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(1) The expenses for the rebuilding of a fixed asset, for which depreciation has been prepared in full amount;
| | （一）已足額提取折舊的固定資產的改建支出；
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(2) The expenses for the rebuilding of a rented fixed asset;
| | （二）租入固定資產的改建支出；
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(3) The expenses for the heavy repair of a fixed asset; and
| | （三）固定資產的大修理支出；
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(4) Other expenses that shall be treated as long-term deferred expenses.
| | （四）其他應當作為長期待攤費用的支出。
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Article 14 During the period of external investment, an enterprise shall not deduct the costs of the investment assets when it calculates the taxable amount of incomes.
| | 第十四條 企業對外投資期間，投資資產的成本在計算應納稅所得額時不得扣除。
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Article 15 Where an enterprise uses or sells its inventories, it is allowed to deduct the costs of the inventories calculated according to the relevant provisions in the calculation of the taxable amount of incomes.
| | 第十五條 企業使用或者銷售存貨，按照規定計算的存貨成本，准予在計算應納稅所得額時扣除。
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Article 16 Where an enterprise transfers an asset, it is allowed to deduct the net value of the asset in the calculation of the taxable amount of incomes.
| | 第十六條 企業轉讓資產，該項資產的淨值，准予在計算應納稅所得額時扣除。
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Article 17 When an enterprise calculates its enterprise income taxes on a consolidated basis, it shall not offset the losses of its overseas business institutions against the profits of its domestic business institutions.
| | 第十七條 企業在彙總計算繳納企業所得稅時，其境外營業機構的虧損不得抵減境內營業機構的盈利。
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Article 18 The losses incurred by an enterprise during a tax year may be carried forward and subtracted from the incomes during subsequent years for a maximum carry-forward period of 5 years.
| | 第十八條 企業納稅年度發生的虧損，准予向以後年度結轉，用以後年度的所得彌補，但結轉年限最長不得超過五年。
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Article 19 Where a non-resident enterprise obtains incomes as described in paragraph 3, Article 3 of this Law, it shall calculate the taxable amount of income through following approaches:
| | 第十九條 非居民企業取得本法第三條第三款規定的所得，按照下列方法計算其應納稅所得額：
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(1) The taxable amount of incomes from dividends, bonuses and other equity investment proceeds, interests, rentals and royalties shall be based on the total amount of incomes;
| | （一）股息、紅利等權益性投資收益和利息、租金、特許權使用費所得，以收入全額為應納稅所得額；
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(2) The taxable amount of incomes from the assignment of property shall be the balance of the total amount of incomes less the net value of the property; and
| | （二）轉讓財產所得，以收入全額減除財產淨值後的余額為應納稅所得額；
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(3) The taxable amount of any other income shall be calculated by reference to the approaches as mentioned in the preceding items.
| | （三）其他所得，參照前兩項規定的方法計算應納稅所得額。
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Article 20 The specific measures for the scope and criterions of revenues and deductions, as well as the tax treatment of assets as provided for in the present Chapter shall be formulated by the treasury and tax administrative departments of the State Council.
| | 第二十條 本章規定的收入、扣除的具體範圍、標准和資產的稅務處理的具體辦法，由國務院財政、稅務主管部門規定。
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Article 21 When calculating the taxable amount of incomes, if the enterprise's financial or accounting treatment method does not conform to any tax law or administrative regulation, the taxable amount shall be calculated in accordance with the tax law or administrative regulation.
| | 第二十一條 在計算應納稅所得額時，企業財務、會計處理辦法與稅收法律、行政法規的規定不一致的，應當依照稅收法律、行政法規的規定計算。
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Chapter III Amount of Payable Taxes
| | 第三章 應納稅額
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Article 22 The amount of payable taxes shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as provided for in this Law.
| | 第二十二條 企業的應納稅所得額乘以適用稅率，減除依照本法關于稅收優惠的規定減免和抵免的稅額後的余額，為應納稅額。
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Article 23 An enterprise may deduct from the taxable amount of incomes of the current period the amount of income tax that the enterprise has already paid overseas for the following incomes. The limit of tax credit shall be the payable amount of taxes on such incomes computed according to this Law. The portion exceeding the limit of tax credit may, during the five subsequent years, be offset by way of deducting the limit of tax credit of each year from the balance after the deduction of the limit of tax credit of the current year:
| | 第二十三條 企業取得的下列所得已在境外繳納的所得稅稅額，可以從其當期應納稅額中抵免，抵免限額為該項所得依照本法規定計算的應納稅額；超過抵免限額的部分，可以在以後五個年度內，用每年度抵免限額抵免當年應抵稅額後的余額進行抵補：
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(1) A resident enterprise's taxable incomes derived outside China; and
| | （一）居民企業來源于中國境外的應稅所得；
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(2) Taxable incomes earned outside China by a non-resident enterprise having offices or establishments in China, but which have no actual connection with the said offices or establishments.
| | （二）非居民企業在中國境內設立機構、場所，取得發生在中國境外但與該機構、場所有實際聯系的應稅所得。
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Article 24 For the dividends, bonuses and other equity investment proceeds derived outside China, which a resident enterprise obtains from its directly or indirectly controlled foreign enterprise, the portion of income tax on this income paid by the foreign enterprise outside China may be treated as the allowable tax credit of overseas income tax amount of the resident enterprise and be deducted within the limit of tax credit as prescribed in Article 23 of this Law.
| | 第二十四條 居民企業從其直接或者間接控制的外國企業分得的來源于中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬于該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。
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Chapter IV Preferential Tax Treatments
| | 第四章 稅收優惠
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Article 25 Preferential in enterprise income tax treatments are granted to the important industries and projects whose development is supported and encouraged by the state.
| | 第二十五條 國家對重點扶持和鼓勵發展的產業和項目，給予企業所得稅優惠。
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Article 26 The following incomes of an enterprise shall be tax-free incomes:
| | 第二十六條 企業的下列收入為免稅收入：
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(1) The income from treasury bonds;
| | （一）國債利息收入；
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(2) Dividends, bonuses and other equity investment proceeds distributed between qualified resident enterprises;
| | （二）符合條件的居民企業之間的股息、紅利等權益性投資收益；
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(3) Dividends, bonuses and other equity investment proceeds that a non-resident enterprise with institutions or establishments in China obtains from a resident enterprise and which have actual connection with such institutions or establishments; and
| | （三）在中國境內設立機構、場所的非居民企業從居民企業取得與該機構、場所有實際聯系的股息、紅利等權益性投資收益；
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(4) Incomes of qualified not-for-profit organizations.
| | （四）符合條件的非營利組織的收入。
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Article 27 The enterprise income tax on the following incomes may be exempted or reduced:
| | 第二十七條 企業的下列所得，可以免征、減征企業所得稅：
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(1) The incomes incurred from projects of agriculture, forestry, husbandry and fishery;
| | （一）從事農、林、牧、漁業項目的所得；
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(2) The incomes incurred from business operations of the important public infrastructure investment projects supported by the state;
| | （二）從事國家重點扶持的公共基礎設施項目投資經營的所得；
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(3) The income incurred from the projects of environmental protection, energy and water saving, which meet the relevant requirements;
| | （三）從事符合條件的環境保護、節能節水項目的所得；
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(4) The incomes incurred from the transfer of technologies, which meets the relevant requirements; and
| | （四）符合條件的技術轉讓所得；
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(5) The income as prescribed in paragraph 3, Article 3 of this Law.
| | （五）本法第三條第三款規定的所得。
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Article 28 The enterprise income tax on a small meagre-profit enterprise that meets the prescribed conditions shall be levied at a reduced tax rate of 20%.
The enterprise income tax on important high- and new-tech enterprises that are necessary to be supported by the state shall be levied at the reduced tax rate of 15%.
| | 第二十八條 符合條件的小型微利企業，減按20%的稅率征收企業所得稅。
國家需要重點扶持的高新技術企業，減按15％的稅率征收企業所得稅。
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Article 29 The autonomous organ of an autonomous region of ethnic minorities may decide the reduction or exemption of the local portion of the enterprise income tax to be paid by enterprises within the said autonomous region. The decisions of deduction or exemption made an autonomous prefecture or county shall be submitted to the people's government of the province, autonomous region, or municipality directly under the Central Government for approval.
| | 第二十九條 民族自治地方的自治機關對本民族自治地方的企業應繳納的企業所得稅中屬于地方分享的部分，可以決定減征或者免征。自治州、自治縣決定減征或者免征的，須報省、自治區、直轄市人民政府批准。
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Article 30 The following expenses of an enterprise may be additionally calculated and deducted:
| | 第三十條 企業的下列支出，可以在計算應納稅所得額時加計扣除：
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(1) The expenses for the research and development of new technologies, new products and new techniques; and
| | （一）開發新技術、新產品、新工藝發生的研究開發費用；
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(2) The wages paid to the disabled employees or other employees whom the state encourages to hire.
| | （二）安置殘疾人員及國家鼓勵安置的其他就業人員所支付的工資。
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Article 31 A startup investment enterprise engaged in important startup investments that are necessary to be supported and encouraged by the state may deduct from the taxable amount of incomes a certain proportion of the amount of investment.
| | 第三十一條 創業投資企業從事國家需要重點扶持和鼓勵的創業投資，可以按投資額的一定比例抵扣應納稅所得額。
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Article 32 Where it is surely necessary to accelerate the depreciation of any fixed asset of an enterprise because of technological progress or due to any other cause, it may shorten the term of depreciation or adopt an approach to accelerate the depreciation.
| | 第三十二條 企業的固定資產由于技術進步等原因，確需加速折舊的，可以縮短折舊年限或者采取加速折舊的方法。
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Article 33 The incomes generated by an enterprise from producing products conforming to the industrial policies of the state in the way of comprehensive utilization of resources may be downsized in the calculation of the amount of taxable incomes.
| | 第三十三條 企業綜合利用資源，生產符合國家產業政策規定的產品所取得的收入，可以在計算應納稅所得額時減計收入。
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Article 34 The amount of an enterprise's investment in the purchase of special equipment for environmental protection, energy and water saving, work safety, etc. may be deducted from the tax amount at a certain rate.
| | 第三十四條 企業購置用于環境保護、節能節水、安全生產等專用設備的投資額，可以按一定比例實行稅額抵免。
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Article 35 The specific measures for the preferential tax treatments as mentioned in this Law shall be formulated by the State Council.
| | 第三十五條 本法規定的稅收優惠的具體辦法，由國務院規定。
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Article 36 Where the national economic and social development so requires, or the business operations of enterprises have been seriously affected by emergencies and other factors, the State Council may formulate special preferential policies concerning the enterprise income tax and submitted them to the Standing Committee of the National People's Congress for archival purposes.
| | 第三十六條 根據國民經濟和社會發展的需要，或者由于突發事件等原因對企業經營活動產生重大影響的，國務院可以制定企業所得稅專項優惠政策，報全國人民代表大會常務委員會備案。
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Chapter V Withholding by Income Sources
| | 第五章 源泉扣繳
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Article 37 The payable income taxes on the incomes as described in paragraph 3, Article 3 of this Law that a non-resident enterprise earns shall be withheld by income sources, with the payer acting as the obligatory withholder. The tax amount shall be withheld by the obligatory withholder from each payment or payment due.
| | 第三十七條 對非居民企業取得本法第三條第三款規定的所得應繳納的所得稅，實行源泉扣繳，以支付人為扣繳義務人。稅款由扣繳義務人在每次支付或者到期應支付時，從支付或者到期應支付的款項中扣繳。
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Article 38 For the payable income taxes on the incomes that a non-resident enterprise obtains from undertaking an engineering project or providing labor services inside China, the tax organ may designate the payer of the project price or remuneration as the obligatory withholder.
| | 第三十八條 對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。
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Article 39 For the income tax that shall be withheld under Articles 37 and 38 of this Law but the obligatory withholder has failed to withhold or is unable to perform the withholding obligation, the taxpayer shall pay them at the place where the income has occurred. If the taxpayer fails to do so, the tax organ may recover the payable tax of the enterprise from its other income items inside China for which the payer should pay.
| | 第三十九條 依照本法第三十七條、第三十八條規定應當扣繳的所得稅，扣繳義務人未依法扣繳或者無法履行扣繳義務的，由納稅人在所得發生地繳納。納稅人未依法繳納的，稅務機關可以從該納稅人在中國境內其他收入項目的支付人應付的款項中，追繳該納稅人的應納稅款。
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Article 40 An obligatory withholder shall turn over the withheld taxes to the state treasury within 7 days after the date of withholding and submit to the local tax organ a form of report on the withheld enterprise income taxes.
| | 第四十條 扣繳義務人每次代扣的稅款，應當自代扣之日起七日內繳入國庫，並向所在地的稅務機關報送扣繳企業所得稅報告表。
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Chapter VI Special Adjustments to Tax Payments
| | 第六章 特別納稅調整
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Article 41 With regard to a transaction between an enterprise and its affiliate, if the taxable revenue or income of the enterprise or its affiliate decreases due to inconformity with the arms length principle, the tax organ may make an adjustment through a reasonable method.
The costs of an enterprise and its affiliate for joint development or accepting the assignment of intangible assets, or jointly providing or accepting labor services shall, according to the arms length principle, be apportioned in the calculation of the taxable amount of incomes.
| | 第四十一條 企業與其關聯方之間的業務往來，不符合獨立交易原則而減少企業或者其關聯方應納稅收入或者所得額的，稅務機關有權按照合理方法調整。
企業與其關聯方共同開發、受讓無形資產，或者共同提供、接受勞務發生的成本，在計算應納稅所得額時應當按照獨立交易原則進行分攤。
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Article 42 An enterprise may file with the tax organ the pricing principles and computation approaches for the transactions between it and its affiliates, the tax organ and the enterprise shall enter into an advance pricing arrangement upon negotiations and confirmation.
| | 第四十二條 企業可以向稅務機關提出與其關聯方之間業務往來的定價原則和計算方法，稅務機關與企業協商、確認後，達成預約定價安排。
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Article 43 When an enterprise submits to the tax organ its annual enterprise income tax returns, the enterprise shall enclose an annual report on the related transactions with its affiliates.
When the tax organ investigates into the affiliated transactions, the enterprise and its affiliates, as well as other enterprises relating to the affiliated transactions under investigation, shall provide the pertinent materials according to the relevant provisions.
| | 第四十三條 企業向稅務機關報送年度企業所得稅納稅申報表時，應當就其與關聯方之間的業務往來，附送年度關聯業務往來報告表。
稅務機關在進行關聯業務調查時，企業及其關聯方，以及與關聯業務調查有關的其他企業，應當按照規定提供相關資料。
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Article 44 Where any enterprise refuses to provide the materials of transactions with its affiliates, or provides any false or incomplete materials that cannot reflect the true information about the affiliated transactions, the tax organ may decide a taxable income after an investigation.
| | 第四十四條 企業不提供與其關聯方之間業務往來資料，或者提供虛假、不完整資料，未能真實反映其關聯業務往來情況的，稅務機關有權依法核定其應納稅所得額。
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Article 45 With regard to an enterprise that is established by a resident enterprise, controlled by a resident enterprise, or by a Chinese resident who is located in a country (region) where the actual tax burden is obviously lower than the tax rate as prescribed in paragraph 1 of Article 4 of this Law, if the profits are not distributed or are distributed partially for a cause that is not a reasonable business operation, the portion of the aforesaid profits attributable to this resident enterprise shall be included in its incomes of the current period.
| | 第四十五條 由居民企業，或者由居民企業和中國居民控制的設立在實際稅負明顯低于本法第四條第一款規定稅率水平的國家（地區）的企業，並非由于合理的經營需要而對利潤不作分配或者減少分配的，上述利潤中應歸屬于該居民企業的部分，應當計入該居民企業的當期收入。
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Article 46 The interest disbursement for any debt investments and equity investments, which an enterprise accepts from its affiliates, in excess of the prescribed criterion shall not be deducted in the calculation of the taxable amount of income.
| | 第四十六條 企業從其關聯方接受的債權性投資與權益性投資的比例超過規定標准而發生的利息支出，不得在計算應納稅所得額時扣除。
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Article 47 Where an enterprise makes any other arrangement not for any reasonable business purpose, if its taxable revenue or income decreases, the tax organ has the power to make an adjustment through a reasonable method.
| | 第四十七條 企業實施其他不具有合理商業目的的安排而減少其應納稅收入或者所得額的，稅務機關有權按照合理方法調整。
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Article 48 If the tax organ makes an adjustment to a tax payment under the provisions of this Chapter and if it is necessary to recover the tax payment in arrears, it shall do so and charge an additional interest under the provisions of the State Council.
| | 第四十八條 稅務機關依照本章規定作出納稅調整，需要補征稅款的，應當補征稅款，並按照國務院規定加收利息。
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Chapter VII Administration of Tax Collection
| | 第七章 征收管理
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Article 49 The administration of the collection of enterprise income taxes shall be governed by the Law of the People's Republic of China on the Administration of Tax Collection in addition to this Law.
| | 第四十九條 企業所得稅的征收管理除本法規定外，依照《中華人民共和國稅收征收管理法》的規定執行。
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Article 50 Unless it is otherwise provided for in any tax law or administrative regulation, the tax payment place of a resident enterprise shall be the registration place of the said enterprise. But if its registration place is outside China, the tax payment place shall be the place where its office of actual management is located.
A resident enterprise that has established an operational institution that has no legal person status in China shall calculate and pay its enterprise income taxes on a consolidated basis.
| | 第五十條 除稅收法律、行政法規另有規定外，居民企業以企業登記注冊地為納稅地點；但登記注冊地在境外的，以實際管理機構所在地為納稅地點。
居民企業在中國境內設立不具有法人資格的營業機構的，應當彙總計算並繳納企業所得稅。
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Article 51 Where a non-resident enterprise obtains any income as described in paragraph 2, Article 3 of this Law, the tax payment place shall be the place where the institution or establishment is located. Where a non-resident enterprise has established two or more institutions or establishments within China, it may, subject to the examination and approval of the tax organ, choose to have its main institution or establishment pay the enterprise income tax on a consolidated basis.
For a non-resident enterprise that obtains any income as described in paragraph 3, Article 3 of this Law, the place where the obligatory withholder is located shall be the place for the payment of enterprise income taxes.
| | 第五十一條 非居民企業取得本法第三條第二款規定的所得，以機構、場所所在地為納稅地點。非居民企業在中國境內設立兩個或者兩個以上機構、場所的，經稅務機關審核批准，可以選擇由其主要機構、場所彙總繳納企業所得稅。
非居民企業取得本法第三條第三款規定的所得，以扣繳義務人所在地為納稅地點。
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Article 52 Unless it is otherwise provided for by the State Council, enterprises shall not pay their enterprise income taxes on a consolidated basis.
| | 第五十二條 除國務院另有規定外，企業之間不得合並繳納企業所得稅。
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Article 53 Enterprise income taxes shall be calculated on the basis of a tax year. A tax year commences on January 1 and ends on December 31 of the Gregorian calendar year.
Where an enterprise starts or terminates its business operations in the middle of a tax year so that its actual business operation period in this tax year is shorter than 12 months, its actual business operation period shall constitute its tax year.
At the time of liquidation of an enterprise, the liquidation period shall be the tax year for the enterprise.
| | 第五十三條 企業所得稅按納稅年度計算。納稅年度自公曆1月1日起至12月31日止。
企業在一個納稅年度中間開業，或者終止經營活動，使該納稅年度的實際經營期不足十二個月的，應當以其實際經營期為一個納稅年度。
企業依法清算時，應當以清算期間作為一個納稅年度。
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Article 54 Enterprise income taxes shall be paid in advance on the monthly or quarterly basis.
An enterprise shall, within 15 days after the end of a month or quarter, submit to the tax organ an enterprise income tax return for advance payment and pay the tax in advance.
An enterprise shall, within 5 months after the end of each year, submit to the tax organ an annual enterprise income tax return for the settlement of tax payments and settle the payable or refundable amount of taxes.
When an enterprise submits an enterprise income tax return, it shall attach to it the financial statements and other relevant materials according to the relevant provisions.
| | 第五十四條 企業所得稅分月或者分季預繳。
企業應當自月份或者季度終了之日起十五日內，向稅務機關報送預繳企業所得稅納稅申報表，預繳稅款。
企業應當自年度終了之日起五個月內，向稅務機關報送年度企業所得稅納稅申報表，並彙算清繳，結清應繳應退稅款。
企業在報送企業所得稅納稅申報表時，應當按照規定附送財務會計報告和其他有關資料。
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Article 55 When an enterprise terminates its business operation in the middle of a year, it shall, within 60 days after the actual date of termination of its business operations, apply to the tax organ for calculating and paying the enterprise income taxes of the current period.
Before an enterprise goes through the deregistration formalities, it shall make a declaration to the tax organ on the liquidation and shall pay the enterprise income taxes.
| | 第五十五條 企業在年度中間終止經營活動的，應當自實際經營終止之日起六十日內，向稅務機關辦理當期企業所得稅彙算清繳。
企業應當在辦理注銷登記前，就其清算所得向稅務機關申報並依法繳納企業所得稅。
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Article 56 Enterprise income taxes to be paid under this law shall be calculated on the basis of RMB. For any income calculated on the basis of a currency other than RMB, the amount of taxes shall be calculated and paid after this income is converted into RMB.
| | 第五十六條 依照本法繳納的企業所得稅，以人民幣計算。所得以人民幣以外的貨幣計算的，應當折合成人民幣計算並繳納稅款。
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Chapter VIII Supplementary Provisions
| | 第八章 附則
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Article 57 For the enterprises that were established prior to the promulgation of this Law and enjoyed lower tax rates according to the provisions of the previous tax laws and administrative regulations, their income tax rates shall, according to the provisions of the State Council, be gradually transferred to the tax rate provided in this Law within five years after this Law is promulgated. The enterprises that have enjoyed the preferential treatment of tax exemption for a fixed term may, according to the provisions of the State Council, continue to enjoy such treatment after the promulgation of this Law until the fix term expires. However, for those that have failed to enjoy the preferential treatment due to failure to make profits, the term of preferential treatment may be counted as of the year when this Law is promulgated.
The high- and new-tech enterprises that need the key support of the state newly established in the particular areas established by law for developing foreign economic cooperation and technological exchanges or in the areas where the State Council has provided for the implementation of the abovementioned special policies may continue to enjoy transitional preferential tax treatments, according to the specific measures to be formulated by the State Council.
Other enterprises falling in the encouraged category as already determined by the State Council may enjoy the preferential treatment of tax reduction or exemption according to the provisions of the State Council.
| | 第五十七條 本法公布前已經批准設立的企業，依照當時的稅收法律、行政法規規定，享受低稅率優惠的，按照國務院規定，可以在本法施行後五年內，逐步過渡到本法規定的稅率；享受定期減免稅優惠的，按照國務院規定，可以在本法施行後繼續享受到期滿為止，但因未獲利而尚未享受優惠的，優惠期限從本法施行年度起計算。
法律設置的發展對外經濟合作和技術交流的特定地區內，以及國務院已規定執行上述地區特殊政策的地區內新設立的國家需要重點扶持的高新技術企業，可以享受過渡性稅收優惠，具體辦法由國務院規定。
國家已確定的其他鼓勵類企業，可以按照國務院規定享受減免稅優惠。
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Article 58 Where any provision in a tax treaty concluded between the government of the People's Republic of China and a foreign government is different from the provisions in this Law, the provision in the treaty shall prevail.
| | 第五十八條 中華人民共和國政府同外國政府訂立的有關稅收的協定與本法有不同規定的，依照協定的規定辦理。
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Article 59 The State Council shall formulate a regulation on the implementation of this Law.
| | 第五十九條 國務院根據本法制定實施條例。
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| Article 60 This law shall come into force as of August 1, 2008. The Income Tax Law of the People's Republic of China on Foreign-funded Enterprises and Foreign Enterprises adopted at the 4th Session of the Standing Committee of the 7th National People's Congress on April 9, 1991 and the Interim Regulation of the People's Republic of China on Enterprise Income Tax promulgated by the State Council on December 13, 1993 shall be repealed simultaneously. | | 第六十條 本法自2008年1月1日起施行。1991年4月9日第七屆全國人民代表大會第四次會議通過的《中華人民共和國外商投資企業和外國企業所得稅法》和1993年12月13日國務院發布的《中華人民共和國企業所得稅暫行條例》同時廢止。
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