《企业所得税法英》word版

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1、TheLawofthePeople’sRepublicofChinaonEnterpriseIncomeTax中华人民共和国企业所得税法OrderofthePresident[2007]No.6316March,2007(Adoptedatthe5thSessionofthe10thNationalPeople’sCongresson16March2007,promulgatedbyOrderNo.63ofthePresidentofthePeople’sRepublicofChinaandeffectiveasof1January

2、2008)　TableofContentChapterOne:GeneralProvisionsChapterTwo:TaxableIncomeChapterThree:PayableTaxChapterFour:PreferentialTaxTreatmentChapterFive:TaxWithheldatSourceChapterSix:SpecialTaxPaymentAdjustmentChapterSeven:AdministrationofTaxLevyingandCollectionChapterEight:Supp

3、lementaryProvisionsChapterOne:GeneralProvisionsArticle1:TaxpayersofenterpriseincometaxshallbeenterprisesandotherorganizationsthatobtainincomewithinthePeople’sRepublicofChina(hereinafterreferredtoas“Enterprises”)andshallpayenterpriseincometaxinaccordancewiththeprovision

4、softhisLaw.ThisLawshallnotapplytowhollyindividually-ownedenterprisesandpartnershipenterprises.Article2:Enterprisesaredividedintoresidententerprisesandnon-residententerprises.ForthepurposesofthisLaw,theterm“residententerprises”shallrefertoEnterprisesthataresetupinChinai

5、naccordancewiththelaw,orthataresetupinaccordancewiththelawoftheforeigncountry(region)whoseactualadministrationinstitutionisinChina.ForthepurposesofthisLaw,theterm“non-residententerprises”shallrefertoEnterprisesthataresetupinaccordancewiththelawoftheforeigncountry(regio

6、n)whoseactualadministrationinstitutionisoutsideChina,buttheyhavesetupinstitutionsorestablishmentsinChinaortheyhaveincomeoriginatingfromChinawithoutsettingupinstitutionsorestablishmentsinChina.Article3:Residententerprisesshallpayenterpriseincometaxoriginatingbothwithina

7、ndoutsideChina.Non-residententerprisesthathavesetupinstitutionsorpremisesinChinashallpayenterpriseincometaxinrelationtotheincomeoriginatingfromChinaobtainedbytheirinstitutionsorestablishments,andtheincomeincurredoutsideChinabutthereisanactualrelationshipwiththeinstitut

8、ionsorestablishmentssetupbysuchenterprises.Wherenon-residententerprisesthathavenotsetupinstitutionsorestablishmentsin