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时间:2018-05-13
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1、TheLawofthePeople’sRepublicofChinaonEnterpriseIncomeTax OrderofthePresident[2007]No.63 16March,2007 (Adoptedatthe5thSessionofthe10thNationalPeople’sCongresson16March2007,promulgatedbyOrderNo.63ofthePresidentofthePeople’sRepublicofChinaandeffectiveasof1January2008) TableofC
2、ontent ChapterOneGeneralProvisionsChapterTwoTaxableIncomeChapterThreePayableTaxChapterFourPreferentialTaxTreatmentChapterFiveTaxWithheldatSourceChapterSixSpecialTaxPaymentAdjustmentChapterSevenAdministrationofTaxLevyingandCollectionChapterEightSupplementaryProvisions Chapte
3、rOneGeneralProvisions Article1TaxpayersofenterpriseincometaxshallbeenterprisesandotherorganizationsthatobtainincomewithinthePeople’sRepublicofChina(hereinafterreferredtoas“Enterprises”)andshallpayenterpriseincometaxinaccordancewiththeprovisionsofthisLaw.ThisLawshallnotapply
4、towhollyindividually-ownedenterprisesandpartnershipenterprises. Article2Enterprisesaredividedintoresidententerprisesandnon-residententerprises.ForthepurposesofthisLaw,theterm“residententerprises”shallrefertoEnterprisesthataresetupinChinainaccordancewiththelaw,orthataresetup
5、inaccordancewiththelawoftheforeigncountry(region)whoseactualadministrationinstitutionisinChina. ForthepurposesofthisLaw,theterm“non-residententerprises”shallrefertoEnterprisesthataresetupinaccordancewiththelawoftheforeigncountry(region)whoseactualadministrationinstitutionis
6、outsideChina,buttheyhavesetupinstitutionsorestablishmentsinChinaortheyhaveincomeoriginatingfromChinawithoutsettingupinstitutionsorestablishmentsinChina. Article3ResidententerprisesshallpayenterpriseincometaxoriginatingbothwithinandoutsideChina.Non-residententerprisesthathav
7、esetupinstitutionsorpremisesinChinashallpayenterpriseincometaxinrelationtotheincomeoriginatingfromChinaobtainedbytheirinstitutionsorestablishments,andtheincomeincurredoutsideChinabutthereisanactualrelationshipwiththeinstitutionsorestablishmentssetupbysuchenterprises.Whereno
8、n-residententerprisesthathavenotsetupinstitutionsorestablishmentsinChina,orwherein
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