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1、TheReleaseofRegulationsontheImplementationofEnterpriseIncomeTaxLawofthePeople'sRepublicofChinabytheStateCouncil 发文日期12-06-2007 内容分类TaxLaw 发文机关theStateCouncil 文号OrderoftheStateCouncil[2007]No.512 时效性Effective 生效日期2008-01-01 有效范围National TheReleaseofRegulat
2、ionsontheImplementationofEnterpriseIncomeTaxLawofthePeople'sRepublicofChinabytheStateCouncilOrderoftheStateCouncil[2007]No.512December6,2007RegulationsontheImplementationofEnterpriseIncomeTaxLawofthePeople'sRepublicofChina,approvedatthe197thExecutiveMeetin
3、goftheStateCouncilonNovember28,2007,areherebypromulgatedandshallcomeintoeffectasofJanuary1,2008.Premier:WenJiabaoAttachment:RegulationsontheImplementationofEnterpriseIncomeTaxLawofthePeople'sRepublicofChinaChapterIGeneralProvisionsArticle1Inaccordancewitht
4、heprovisionsoftheEnterpriseIncomeTaxLawofthePeople'sRepublicofChina(hereinaftercalledthe"EnterpriseIncomeTaxLaw"),thisRegulationisherebyformulated.Article2TheindividualproprietorshipenterprisesandthepartnershipenterprisesindicatedintheArticle1oftheEnterpri
5、seIncomeTaxLawrefertotheindividualproprietorshipenterprisesandthepartnershipenterprisesestablishedinaccordancewiththeprovisionsofChineselawsandadministrativerules.Article3TheenterprisesestablishedinaccordancewithChineselawsandadministrativeruleswithinChina
6、'sterritory,asindicatedintheArticle2oftheEnterpriseIncomeTaxLaw,includethecompanies,theinstitutions,thesocialorganizations,andotherorganizationswithincomesources.Theenterprisesestablishedinaccordancewiththeforeign(regional)laws,asindicatedintheArticle2ofth
7、eEnterpriseIncomeTaxLaw,refertoenterprisesandotherorganizationswithincomesourceswhichareestablishedinaccordancewiththeforeign(regional)law.Article4Thein-factadministrativeorganizationsindicatedintheArticle2oftheEnterpriseIncomeTaxLawrefertotheorganizations
8、thatactuallyandcomprehensivelymanageandcontroltheproductionandoperation,staff,account,propertyandotheraspectsofenterprises.Article5TheorganizationsandplacesindicatedintheClause3oftheArticle2oftheEnterpriseInc
