英文所得税法实施条例

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1、ImplementationRegulationsoftheCorporateIncomeTaxLawofthePeople，sRepublicofChina6December2007Chapter1一GeneralProvisionsChapter2一TaxableIncomeSectionSectionSectionSection1-GeneralRules2一Income3一Deductions4-TaxTrcatmentofAssctsChapter3-TaxPayableChapter4-P

2、referentialTaxTreatmentChapter5一WithholdingatSourceChapter6一SpecialTaxAdjustmentsGuowyuanlin[2007]No.512Chapter7-AdministrationofAssessmentandCollectionChapter8一SupplementaryProvisionsChapter1一GeneralProvisionsArticle1.TheImplementationRegulationsarefor

3、mulatedinaccordancewiththeCorporateIncomeTaxLawofthePeople'sRepublicofChina(hcreinaftcrreferredtoasthe"CorporateIncomeTaxLaw").Article2."SoleProprietorshipEnterprisesz/and^PartnershipEnterprisesz/asstatedinArticle1oftheCorporateIncomeTaxLawshallrefertos

4、oleproprietorshipenterprisesandpartnershipcntcrpriscsthatarcestablishedinaccordancewiththelawsandadministrativeregulationsofChina.Article3.〃AnEntcrpriscwhichiscstablishcdinaccordancewiththelawsinChinaz，asstatedinArticle2oftheCorporateIncomeTaxLawshallin

5、cludeenterprises,publicinstitutions,socialorganizationsandotherincomegeneratingorganizationsthatareestablishcdinChinainaccordancewiththelawsandadministrativeregulationsofChina.〃AnEnterprisewhichisestablishedinaccordancewiththelawsofforeigncountries(regi

6、ons)"asstatedinArticle2oftheCorporateIncomeTaxLawshallineludeenterpriscsandotherincomegeneratingorganizationswhichareestablishedinaccordancewiththelawsofforeigncountries(regions).Article4."Placeofeffectivemanagement"asstatedinArticle2oftheCorporateIncom

7、eTaxLawshallrefertoanestablishmentthatexercises,insubstance,overallmanagementandcontrolovertheproductionandbusiness,personnel,accounting,properties,etc.ofanEnterprise.Article5.〃AnEstablishmentandaPlace"asstatedinArticle2Paragraph3oftheCorporateIncomeTax

8、LawshallrefertoestablishmentsandplacesinChinaengaginginproductionandbusinessoperations,including:(1)Managementorganizations,businessorganizations,representativeoffices;(2)Factories,farms,placeswherenaturalresourcesareexploited;(1