企业所得税税前扣除管理办法(国税发[2000]No.84)(英文版)

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1、MeasuresforPre-taxDeductionsfromIncomeTaxforEnterprises企业所得税税前扣除管理办法（国税发[2000]No.84）(英文版) 2009-05-05                                                                  GuoShuiFa[2000]No.84To：thebureausofstatetaxationandlocaltaxbureausofeachprovince，autonomousreg

2、ion，municipalityandthecitiesunderseparatestateplanning：（Thecircularisomitted）    MeasuresforPre-taxDeductionsfromIncomeTaxforEnterprises    ChapterI GeneralProvisions    Article1 TheseMeasuresareherebyformulatedinaccordancewiththeInterimRegulationsofthePeople'

3、sRepublicofChinaonIncomeTaxforEnterprises（the"Regulations"）andimplementingrulesthereof（the"Rules"）。    Article2 AccordingtoArticle4oftheRegulations，thebalanceoftotalannualincometothetaxpayerineachtaxyearlessthealloweddeductionsshallbethetaxableincome.Theallowe

4、ddeductionsmeanallnecessaryandnormalcosts，expenses，taxesandlossesofthetaxpayerineachtaxyeararisinginconnectionwiththeacquisitionoftaxableincome.    Article3 Thedeductionsdeclaredbythetaxpayershallbetrueandlegitimate.Truthfulnessmeanstheevidenceisavailablethatr

5、elatedexpenditurehasarisen.Legitimacymeansconformitywiththestatetaxregulations.Incaseofdiscrepancybetweenotherregulationsandthetaxregulations，thelattershallprevail.    Article4 Unlessotherwisestipulatedbythetaxlawsandregulations，theconfirmationofpre-taxdeducti

6、onsshallcomplywiththefollowingprinciples：    （1）Accrualbasisprinciple：Thetaxpayershallconfirmthedeductionsatthetimewhentheexpenseaccruesratherthanatthetimeofpayment.    （2） Matchingprinciple：Theexpensesofthetaxpayershallbedeclaredfordeductionintheperiodwhenthe

7、expenseshallbematchedordistributed.Thedeductibleexpensesthatthetaxpayershalldeclareinacertaintaxyearshallnotbedeductedearlierorlater.    （3） Principleofrelevance：Theexpensesthatthetaxpayermaydeductshallberelevanttothetaxableincomeinnatureandatroot.    （4） Prin

8、cipleofcertainty：Nomatterwhenthedeductibleexpensesofthetaxpayerarepaid，theamountshallbecertain.    （5）Principleofreasonableness：Thecomputinganddistributionmethodsforthedeductibleex