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（二）

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1、精品文档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（二）Article62“Theamountofpayment”mentionedinArticle19，paragraph2oftheTaxLawmeanscashpayments，paymentbyremittances，andamountspaidbyaccounttransfers，aswellasamountsinequivalentcashvaluepaidinnon-cashassetsorrightsandinterests.Articl

2、e63“Profitsobtainedfromanenterprisewithforeigninvestment”mentionedinArticle19，paragraph3，Item（1）oftheTaxLawmeansincomeobtainedfromprofitsofanenterprisewithforeigninvestmentfollowingthepaymentorthereductionoforexemptionfromincometaxinaccordancewiththeprovision

3、softheTaxLaw.Article64“Internationalfinanceorganizations”mentionedinArticle19，paragraph3，Item（2）oftheTaxLawmeansfinancialinstitutionssuchastheInternationalMonetaryFund，theWorldBank，theAsianDevelopmentBank，theInternationalDevelopmentAssociation，andtheInternati

4、onalFundforAgricultural2016全新精品资料-全新公文范文-全程指导写作–独家原创39/39精品文档Development.Article65“ChineseStatebanks”mentionedinArticle19，paragraph3，Item（2）andItem（3）oftheTaxLawmeansthePeople’sBankofChina，theIndustrialandCommercialBankofChina，theAgriculturalBankofChina，theBa

5、nkofChina，thePeople’sConstructionBankofChina，theBankofCommunicationsofChina，theInvestmentBankofChina，andotherfinancialinstitutionsauthorizedbytheStateCounciltoengageincreditbusinessessuchasforeignexchangedepositsandloans.Article66Thescopeofthereductionoforexe

6、mptionfromincometaxonroyaltiesprovidedforinArticle19，paragraph3，Item（4）oftheTaxLawisasfollows：（1）royaltiesreceivedinprovidingproprietarytechnologyforthedevelopmentoffarming，forestry，animalhusbandryandfisheries：（a）technologyprovidedtoimprovesoilandgrasslands，d

7、evelopbarrenmountainousregionsandmakefulluseofnaturalconditions；（b）technologyprovidedforthesupplyingofnewvarietiesofanimalsandplantsandfortheproduction2016全新精品资料-全新公文范文-全程指导写作–独家原创39/39精品文档ofpesticidesofhigheffectivenessandlowtoxicity；（c）technologyprovidedsuc

8、hastoadvancescientificproductionmanagementinrespectoffarming，forestry，fisheriesandanimalhusbandry，topreservetheecologicalbalance，andtostrengthenresistancetonaturalcalamities；（2）royaltiesr