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（一）

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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（一）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RULESFORTHEIMPLEMENTATIONOFTHEINCOMETAXLAWOFTHEPEOPLE’SREPUBLICOFCHINAFORENTERPRISESWITHFOREIGNINVESTMENTANDFOREIGNENTERPRISES国务院令第85号（PromulgatedbyDecreeNo.85oftheStateCouncilofthePeople’sRepublicofChinaonJune30，1991.andeffectivea

2、sofJuly1，1991）颁布日期：19910630实施日期：19910701颁布单位：国务院ChapterIGeneralProvisionsArticle1TheseRulesareformulatedinaccordancewiththeprovisionsofArticle29oftheIncomeTaxLawofthePeople’sRepublicofChinaforEnterpriseswithForeignInvestmentandForeignEnterprises（hereinafterreferredtoastheTaxLaw）。Article2In

3、comefromproductionandbusinessoperationsmentionedinArticle1，paragraph1andparagraph2oftheTaxLawmeansincomefromproduction2016全新精品资料-全新公文范文-全程指导写作–独家原创33/33精品文档andbusinessoperationsinmanufacturing，mining，communicationsandtransportation，constructionandinstallation，agriculture，forestry，animalhus

4、bandry，fishery，waterconservation，commerce，finance，serviceindustries，explorationandexploitation，andinothertrades.IncomefromothersourcesmentionedinArticle1，paragraph1andparagraph2oftheTaxLawmeansprofits（dividends），interest，rents，incomefromthetransferofproperty，incomefromtheprovisionortransfe

5、rofpatents，proprietarytechnology，incomefromtrademarkrightsandcopyrightsaswellasothernon-businessincome.Article3EnterpriseswithforeigninvestmentmentionedinArticle2，paragraph1oftheTaxLawandforeigncompanies，enterprisesandothereconomicorganizationswhichhaveestablishmentsorplacesinChinaandengag

6、einproductionorbusinessoperationsmentionedinArticle2，paragraph2oftheTaxLaware，unlessotherwiseespeciallyspecified，generallyallreferredtoasenterprisesintheseRules.EstablishmentsorplacesmentionedinArticle2，2016全新精品资料-全新公文范文-全程指导写作–独家原创33/33精品文档paragraph2oftheTaxLawreferstomanagementorganizati

7、ons，businessorganizations，administrativeorganizationsandplacesforfactoriesandtheexploitationofnaturalresources，placesforcontractingofconstruction，installation，assembly，andexplorationwork，placesfortheprovisionoflaborservices，andbusinessagents.Article4Businessag