欢迎来到天天文库
浏览记录
ID:49937610
大小:55.00 KB
页数:15页
时间:2020-03-03
《企业所得税法英文版.doc》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
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’sRepublicofChinaandeffectiveasof1January2008) TableofC
2、ontentChapterOne:GeneralProvisionsChapterTwo:TaxableIncomeChapterThree:PayableTaxChapterFour:PreferentialTaxTreatmentChapterFive:TaxWithheldatSourceChapterSix:SpecialTaxPaymentAdjustmentChapterSeven:AdministrationofTaxLevyingandCollectionChapterEight:SupplementaryProvisionsChapterOn
3、e:GeneralProvisionsArticle1:TaxpayersofenterpriseincometaxshallbeenterprisesandotherorganizationsthatobtainincomewithinthePeople’sRepublicofChina(hereinafterreferredtoas“Enterprises”)andshallpayenterpriseincometaxinaccordancewiththeprovisionsofthisLaw.ThisLawshallnotapplytowhollyind
4、ividually-ownedenterprisesandpartnershipenterprises.Article2:Enterprisesaredividedintoresidententerprisesandnon-residententerprises.ForthepurposesofthisLaw,theterm“residententerprises”shallrefertoEnterprisesthataresetupinChinainaccordancewiththelaw,orthataresetupinaccordancewiththel
5、awoftheforeigncountry(region)whoseactualadministrationinstitutionisinChina.ForthepurposesofthisLaw,theterm“non-residententerprises”shallrefertoEnterprisesthataresetupinaccordancewiththelawoftheforeigncountry(region)whoseactualadministrationinstitutionisoutsideChina,buttheyhavesetupi
6、nstitutionsorestablishmentsinChinaortheyhaveincomeoriginatingfromChinawithoutsettingupinstitutionsorestablishmentsinChina.Article3:ResidententerprisesshallpayenterpriseincometaxoriginatingbothwithinandoutsideChina.Non-residententerprisesthathavesetupinstitutionsorpremisesinChinashal
7、lpayenterpriseincometaxinrelationtotheincomeoriginatingfromChinaobtainedbytheirinstitutionsorestablishments,andtheincomeincurredoutsideChinabutthereisanactualrelationshipwiththeinstitutionsorestablishmentssetupbysuchenterprises.Wherenon-residententerprisesthathavenotsetupinstitution
8、sorestablishmentsin
此文档下载收益归作者所有