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1、中华人民共和国外商投资企业和外国企业所得税法（英文版）INCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINAFORENTERPRISESWITHFOREIGNINVESTMENTANDFOREIGNENTERPRISES(AdoptedattheFourthSessionoftheSeventhNationalPeople'sCongressonApril9,1991,promulgatedbyOrderNo.45ofthePresidentofthePeople'sRepublicofChinaonApril9,1991andeffectiveas
2、ofJuly1,1991)ImportantNotice:Incaseofdiscrepancy,theoriginalversioninChineseshallprevail.WholeDocumentINCOMETAXLAWOFTHEPEOPLE'SREPUBLICOFCHINAFORENTERPRISESWITHFOREIGNINVESTMENTANDFOREIGNENTERPRISES(AdoptedattheFourthSessionoftheSeventhNationalPeople'sCongressonApril9,1991,promulgatedbyOrde
3、rNo.45ofthePresidentofthePeople'sRepublicofChinaonApril9,1991andeffectiveasofJuly1,1991)Article1IncometaxshallbepaidinaccordancewiththeprovisionsofthisLawbyenterpriseswithforeigninvestmentwithintheterritoryofthePeople'sRepublicofChinaontheirincomederivedfromproduction,businessoperationsando
4、thersources.IncometaxshallbepaidinaccordancewiththeprovisionsofthisLawbyforeignenterprisesontheirincomederivedfromproduction,businessoperationsandothersourceswithintheterritoryofthePeople'sRepublicofChina.Article2"Enterpriseswithforeigninvestment"referredtointhisLawmeanChinese-foreignequity
5、jointventures,Chinese-foreigncontractualjointventuresandforeign-capitalenterprisesthatareestablishedinChina."Foreignenterprises"referredtointhisLawmeanforeigncompanies,enterprisesandothereconomicorganizationswhichhaveestablishmentsorplacesinChinaandengageinproductionorbusinessoperations,and
6、which,thoughwithoutestablishmentsorplacesinChina,haveincomefromsourceswithinChina.Article3AnyenterprisewithforeigninvestmentwhichestablishesitsheadofficeinChinashallpayitsincometaxonitsincomederivedfromsourcesinsideandoutsideChina.Anyforeignenterpriseshallpayitsincometaxonitsincomederivedfr
7、omsourceswithinChina.Article4ThetaxableincomeofanenterprisewithforeigninvestmentandanestablishmentoraplacesetupinChinatoengageinproductionorbusinessoperationsbyaforeignenterprise,shallbetheamountremainingfromitsgrossincomeinataxyearafterthecosts,expenses
