法律文本

中華人民共和國企業所得稅法（2018修正）

Enterprise Income Tax Law of the People's Republic of China (Revision 2018)

（2007年3月16日第十屆全國人民代表大會第五次會議通過 根據2017年2月24日第十二屆全國人民代表大會常務委員會第二十六次會議《關於修改〈中華人民共和國企業所得稅法〉的決定》第一次修正 根據2018年12月29日第十三屆全國人民代表大會常務委員會第七次會議《關於修改〈中華人民共和國電力法〉等四部法律的決定》第二次修正）

(Adopted at the 5th Session of the 10th National People 's Congress on March 16, 2007; amended for the first time according to the Decision on Revising the Enterprise Income Tax Law of the People's Republic of China at the 26th Session of the Standing Committee of the 12th National People's Congress on February 24, 2017; and amended for the second time according to the Decision on Revising Four Laws including the Electric Power Law of the People's Republic of China at the 7th Session of the Standing Committee of the 13th National People's Congress on December 29, 2018)

第一章 總 則

Chapter 1 General Provisions

第一條   在中華人民共和國境內，企業和其他取得收入的組織（以下統稱企業）為企業所得稅的納稅人，依照本法的規定繳納企業所得稅。

Article 1 Enterprises and other organisations that derive income from or have income accruing in the People's Republic of China (hereinafter collectively referred to as "enterprises") shall be corporate income tax payers with corporate income tax payable pursuant to the provisions of this Law.

個人獨資企業、合夥企業不適用本法。

This Law shall not apply to sole proprietorship enterprises and partnership enterprises.

第二條   企業分為居民企業和非居民企業。

Article 2 Enterprises are divided into resident enterprises and non- resident enterprises.

本法所稱居民企業，是指依法在中國境內成立，或者依照外國（地區）法律成立但實際管理機構在中國境內的企業。

A resident enterprise referred to in this Law shall mean, an enterprise lawfully incorporated in China, or an enterprise lawfully incorporated pursuant to the laws of a foreign country (region) but with actual management functions in China.

本法所稱非居民企業，是指依照外國（地區）法律成立且實際管理機構不在中國境內，但在中國境內設立機構、場所的，或者在中國境內未設立機構、場所，但有來源於中國境內所得的企業。

Non- resident enterprises referred to in this Law shall mean enterprises incorporated pursuant to the laws of the foreign country (region) whose actual management organisation is not located in China but which have an organisation or premises in China, or enterprises which have not established an organisation or premises in China but which derive income from China.

第三條   居民企業應當就其來源於中國境內、境外的所得繳納企業所得稅。

Article 3 Resident enterprises shall pay enterprise income tax for their income sourced in and outside China.

非居民企業在中國境內設立機構、場所的，應當就其所設機構、場所取得的來源於中國境內的所得，以及發生在中國境外但與其所設機構、場所有實際聯系的所得，繳納企業所得稅。

Non- resident enterprises that have set up institutions or establishments in China shall pay enterprise income tax in relation to income originating from China obtained by the set up institutions or establishments, and income occurring outside China but having an actual connection with the set up institutions or establishments.

非居民企業在中國境內未設立機構、場所的，或者雖設立機構、場所但取得的所得與其所設機構、場所沒有實際聯系的，應當就其來源於中國境內的所得繳納企業所得稅。

Non- resident enterprises that have not set up institutions or establishments in China, or have set up institutions or establishments but the income obtained by the said enterprises has no actual connection with the set up institutions or establishments, shall pay enterprise income tax in relation to their income originating from China.

第四條   企業所得稅的稅率為25％。

Article 4 The enterprise income tax shall be levied at the rate of 25%.

非居民企業取得本法第三條第三款規定的所得，適用稅率為20％。

In case a non- resident enterprise obtains incomes as mentioned in Paragraph 3, Article 3 of the present Law, the tax rate shall be 20%.

第二章 應納稅所得額

Chapter 2 Taxable Income

第五條   企業每一納稅年度的收入總額，減除不征稅收入、免稅收入、各項扣除以及允許彌補的以前年度虧損後的餘額，為應納稅所得額。

Article 5 The balance of an Enterprise's total income in each taxable year deducted by non-taxable income, tax-exempted income, various deductions and permitted offset of losses in previous year (s) shall be the taxable income.

第六條   企業以貨幣形式和非貨幣形式從各種來源取得的收入，為收入總額。包括：

Article 6 The total income of an enterprise is the monetary and non-monetary incomes from various sources. Including:

（一）銷售貨物收入；

1. income from sales of goods;

（二）提供勞務收入；

(II) income from provision of labour services;

（三）轉讓財產收入；

(III) income from transfer of property;

（四）股息、紅利等權益性投資收益；

(IV) income from equity investment such as dividends and bonuses;

（五）利息收入；

(V) interest income;

（六）租金收入；

(VI) rental income;

（七）特許權使用費收入；

(VII) income from royalties;

（八）接受捐贈收入；

(VIII) Income of donations received;

（九）其他收入。

(IX) Other incomes.

第七條   收入總額中的下列收入為不征稅收入：

Article 7 The non-taxable income shall include:

（一）財政撥款；

1. Financial allocation;

（二）依法收取並納入財政管理的行政事業性收費、政府性基金；

(II) administrative charges and government funds that are collected in accordance with the law and included under financial administration; and

（三）國務院規定的其他不征稅收入。

(III) other non-taxable income specified by the State Council.

第八條   企業實際發生的與取得收入有關的、合理的支出，包括成本、費用、稅金、損失和其他支出，準予在計算應納稅所得額時扣除。

Article 8 Reasonable expenses actually incurred by an enterprise and related to income derived, including costs, expenses, taxes, losses and other expenses, may be deducted when computing the taxable amount of income.

第九條   企業發生的公益性捐贈支出，在年度利潤總額12％以內的部分，準予在計算應納稅所得額時扣除；超過年度利潤總額12％的部分，準予結轉以後三年內在計算應納稅所得額時扣除。

Article 9 As regards the expenditures for public welfare donations incurred by an enterprise, when calculating the taxable income, the portion within 12% of the total annual profit may be deducted, and the portion in excess of 12% thereof may be carried forward to be deducted in the following three years.

第十條   在計算應納稅所得額時，下列支出不得扣除：

Article 10 The following expenses shall not be deducted from taxable income:

（一）向投資者支付的股息、紅利等權益性投資收益款項；

1. income from equity investment paid to investors such as dividends and bonuses;

（二）企業所得稅稅款；

2. payment of enterprise income tax;

（三）稅收滯納金；

(III) tax overdue fine;

（四）罰金、罰款和被沒收財物的損失；

(IV) fines, penalties and losses of confiscated property;

（五）本法第九條規定以外的捐贈支出；

5. donation payments other than those prescribed in Article 9 hereof;

（六）贊助支出；

(VI) sponsorship expenditures;

（七）未經核定的準備金支出；

(VII) Unverified reserve expenditures;

（八）與取得收入無關的其他支出。

(VIII) Other expenditures in no relation to the obtainment of incomes.

第十一條   在計算應納稅所得額時，企業按照規定計算的固定資產折舊，準予扣除。

Article 11 Fixed asset depreciation computed by an enterprise pursuant to provisions may be deducted when computing the taxable amount of income.

下列固定資產不得計算折舊扣除：

No depreciation shall be computed and deducted for the following fixed assets:

（一）房屋、建築物以外未投入使用的固定資產；

1. fixed assets, other than houses and buildings, that have not yet been used;

（二）以經營租賃方式租入的固定資產；

(II) fixed assets acquired under operating leases;

（三）以融資租賃方式租出的固定資產；

(III) fixed assets leased out under finance leases;

（四）已足額提取折舊仍繼續使用的固定資產；

(IV) fixed assets that have been depreciated in full but are still in use; and

（五）與經營活動無關的固定資產；

(V) fixed assets that are unrelated to business activities;

（六）單獨估價作為固定資產入賬的土地；

(VI) The land that is separately evaluated and entered into account as fixed asset; and

（七）其他不得計算折舊扣除的固定資產。

(VII) Other fixed assets for which no depreciation may be calculated for deduction.

第十二條   在計算應納稅所得額時，企業按照規定計算的無形資產攤銷費用，準予扣除。

Article 12 Amortisation of intangible asset expenses computed by an enterprise pursuant to provisions may be deducted when computing the taxable amount of income.

下列無形資產不得計算攤銷費用扣除：

For the following intangible assets, no amortized expense may be calculated:

（一）自行開發的支出已在計算應納稅所得額時扣除的無形資產；

1. intangible assets of which the self-development expenses have been deducted from taxable income;

（二）自創商譽；

(II) The self-created goodwill;

（三）與經營活動無關的無形資產；

(III) intangible assets that are unrelated to business activities;

（四）其他不得計算攤銷費用扣除的無形資產。

(IV) Other intangible assets for which no amortized expense may be calculated for deduction.

第十三條   在計算應納稅所得額時，企業發生的下列支出作為長期待攤費用，按照規定攤銷的，準予扣除：

Article 13 The following expenses incurred by an enterprise as long-term prepayments at the time of computation of taxable amount of income amount shall be allowed for deduction if they are amortised pursuant to the provisions:

（一）已足額提取折舊的固定資產的改建支出；

1. reconstruction expenses for fixed assets that have been depreciated in full;

（二）租入固定資產的改建支出；

(II) reconstruction expenses for fixed assets leased from other parties;

（三）固定資產的大修理支出；

3. expenditures for major repairs of fixed assets; and

（四）其他應當作為長期待攤費用的支出。

(IV) Other expenditures which shall be deemed as long-term deferred expenses.

第十四條   企業對外投資期間，投資資產的成本在計算應納稅所得額時不得扣除。

Article 14 During the period when an Enterprise invests outside the territory, the cost of investment in assets must not be deducted from taxable income.

第十五條   企業使用或者銷售存貨，按照規定計算的存貨成本，準予在計算應納稅所得額時扣除。

Article 15 Inventory costs computed by an enterprise pursuant to the provisions for inventory used or sold by the enterprise may be deducted when computing the taxable amount of income.

第十六條   企業轉讓資產，該項資產的淨值，準予在計算應納稅所得額時扣除。

Article 16 The net value of an asset transferred by an enterprise may be deducted when computing the taxable amount of income.

第十七條   企業在匯總計算繳納企業所得稅時，其境外營業機構的虧損不得抵減境內營業機構的盈利。

Article 17 When an enterprise computes and pays enterprise income tax on a consolidated basis, the losses of its overseas business organisations shall not be offset against the profits of its domestic business organisations.

第十八條   企業納稅年度發生的虧損，準予向以後年度結轉，用以後年度的所得彌補，但結轉年限最長不得超過五年。

Article 18 Losses incurred in a tax year may be carried forward to subsequent years and made up by income of subsequent years, provided that the carry-forward period shall not exceed five years.

第十九條   非居民企業取得本法第三條第三款規定的所得，按照下列方法計算其應納稅所得額：

Article 19 In case a non- resident enterprise obtains incomes as prescribed in Paragraph 3, Article 3 of the present Law, its taxable income shall be calculated according to the following methods:

（一）股息、紅利等權益性投資收益和利息、租金、特許權使用費所得，以收入全額為應納稅所得額；

1. for dividends, bonuses and other equity investment gains, interests, rentals and royalties, the total income shall be the taxable income;

（二）轉讓財產所得，以收入全額減除財產淨值後的餘額為應納稅所得額；

(II) The taxable income amount for income from transfer of property shall be the balance after deducting the net value of the property from the total income amount;

（三）其他所得，參照前兩項規定的方法計算應納稅所得額。

(III) As regards other incomes, the taxable income amount shall be calculated according to the prescriptions in the preceding two items by analogy.

第二十條   本章規定的收入、扣除的具體範圍、標準和資產的稅務處理的具體辦法，由國務院財政、稅務主管部門規定。

Article 20 The income, the specific scope and standards of deduction and the specific methods of assets taxation treatment required in this Chapter shall be prescribed by the departments in charge of finance and taxation under the State Council.

第二十一條   在計算應納稅所得額時，企業財務、會計處理辦法與稅收法律、行政法規的規定不一致的，應當依照稅收法律、行政法規的規定計算。

Article 21 In computing taxable income, where an Enterprise's financial or accounting treatment method is inconsistent with any tax law or administrative regulation, the tax law or administrative regulation shall prevail.

第三章 應 納 稅 額

Chapter 3 Tax Payable

第二十二條   企業的應納稅所得額乘以適用稅率，減除依照本法關於稅收優惠的規定減免和抵免的稅額後的餘額，為應納稅額。

Article 22 The payable tax of an Enterprise is the balance derived from the taxable income of Enterprises multiplied by the applicable tax rate minus the amount of tax reduction and exemption pursuant to the provisions of this Law regarding preferential tax treatment.

第二十三條   企業取得的下列所得已在境外繳納的所得稅稅額，可以從其當期應納稅額中抵免，抵免限額為該項所得依照本法規定計算的應納稅額；超過抵免限額的部分，可以在以後五個年度內，用每年度抵免限額抵免當年應抵稅額後的餘額進行抵補：

Article 23 The income tax that has been paid outside the territory for the following income obtained by an enterprise may be offset from the payable tax of the current period. The limit of offset is the payable tax calculated for such income according to the provisions of this Law. The portion in excess of the limit of offset may be made up by the balance of the limit of offset within the next five years out of the limit of offset for each year:

（一）居民企業來源於中國境外的應稅所得；

(1) taxable income sourced outside China by a resident enterprise;

（二）非居民企業在中國境內設立機構、場所，取得發生在中國境外但與該機構、場所有實際聯系的應稅所得。

(II) the taxable income obtained outside the territory of China by non- resident enterprises' institutions or establishments set up within the territory of China but having actual connection with such institutions or establishments.

第二十四條   居民企業從其直接或者間接控制的外國企業分得的來源於中國境外的股息、紅利等權益性投資收益，外國企業在境外實際繳納的所得稅稅額中屬於該項所得負擔的部分，可以作為該居民企業的可抵免境外所得稅稅額，在本法第二十三條規定的抵免限額內抵免。

Article 24 Where dividends, bonus issues or other returns on equity investment gains from sources outside China are distributed to a resident enterprise from a foreign enterprise controlled directly or indirectly by the resident enterprise, the portion of overseas income tax paid by the foreign enterprise for the said gains which is borne by the foreign enterprise may be offset against the overseas income tax amount of the resident enterprise within the credit limit stipulated in Article 23.

第四章 稅 收 優 惠

Chapter 4 Preferential Tax Treatment

第二十五條   國家對重點扶持和鼓勵發展的產業和項目，給予企業所得稅優惠。

Article 25 The industries and projects with key support and under encouraged development by the State may be given preferential enterprise income tax treatment.

第二十六條   企業的下列收入為免稅收入：

Article 26 The following income of an enterprise shall be tax-exempt income:

（一）國債利息收入；

1. The interest incomes from treasury bonds;

（二）符合條件的居民企業之間的股息、紅利等權益性投資收益；

(II) income from equity investment between qualified resident enterprises such as dividends and bonuses;

（三）在中國境內設立機構、場所的非居民企業從居民企業取得與該機構、場所有實際聯系的股息、紅利等權益性投資收益；

(III) Dividends, bonuses and other equity investment income which are obtained from a resident enterprise by a non- resident enterprise with organs or establishments inside China and have actual connection with such organs or establishments; and

（四）符合條件的非營利組織的收入。

(IV) Incomes of qualified non-profit organizations.

第二十七條   企業的下列所得，可以免征、減征企業所得稅：

Article 27 The following income of Enterprises may be subject to exemption or reduction of enterprise income tax:

（一）從事農、林、牧、漁業項目的所得；

1. income from engaging in projects of agriculture, forestry, animal husbandry and fishing;

（二）從事國家重點扶持的公共基礎設施項目投資經營的所得；

(II) income from investment and operation of public infrastructure projects under key state support;

（三）從事符合條件的環境保護、節能節水項目的所得；

(III) income from engaging in qualified projects of environmental protection and energy and water conservation;

（四）符合條件的技術轉讓所得；

(IV) income from qualified transfer of technology; and

（五）本法第三條第三款規定的所得。

(V) income stipulated in the third paragraph of Article 3 of this Law.

第二十八條   符合條件的小型微利企業，減按20％的稅率征收企業所得稅。

Article 28 Qualified small -scale and low-profit enterprises are entitled to a reduced enterprise income tax rate of 20%.

國家需要重點扶持的高新技術企業，減按15％的稅率征收企業所得稅。

High and new technology enterprises that require key state support are subject to the reduced enterprise income tax rate of 15%.

第二十九條   民族自治地方的自治機關對本民族自治地方的企業應繳納的企業所得稅中屬於地方分享的部分，可以決定減征或者免征。自治州、自治縣決定減征或者免征的，須報省、自治區、直轄市人民政府批準。

Article 29 The autonomous organ of an ethnic autonomous region may decide on the reduction or exemption of the portion of enterprise income tax shared by the region that shall be paid by enterprises of the said region. Where an autonomous prefecture or autonomous county decides on the reduction or exemption, it must report the same to the people's government of the province, autonomous region or municipality directly under the central government for approval.

第三十條   企業的下列支出，可以在計算應納稅所得額時加計扣除：

Article 30 An enterprise may additionally calculate and deduct the following expenditures when calculating the taxable income amount:

（一）開發新技術、新產品、新工藝發生的研究開發費用；

1. research and development expenses incurred by enterprises in the development of new technologies, products and techniques;

（二）安置殘疾人員及國家鼓勵安置的其他就業人員所支付的工資。

(II) wages paid for job placement of disabled persons and other persons whose employment is encouraged by the State.

第三十一條   創業投資企業從事國家需要重點扶持和鼓勵的創業投資，可以按投資額的一定比例抵扣應納稅所得額。

Article 31 Venture capital enterprises engaging in key venture capital investments supported and encouraged by the State may offset the taxable income amount based on a certain ratio of the investment amount.

第三十二條   企業的固定資產由於技術進步等原因，確需加速折舊的，可以縮短折舊年限或者采取加速折舊的方法。

Article 32 Where there is a need for accelerated depreciation of an enterprise's fixed assets due to technological advancement etc, the enterprise may shorten the depreciation period or adopt the accelerated depreciation method.

第三十三條   企業綜合利用資源，生產符合國家產業政策規定的產品所取得的收入，可以在計算應納稅所得額時減計收入。

Article 33 Income derived by an enterprise from manufacturing products which comply with the provisions of industrial policies of the State for comprehensive utilisation of resources may be deducted from the taxable income amount.

第三十四條   企業購置用於環境保護、節能節水、安全生產等專用設備的投資額，可以按一定比例實行稅額抵免。

Article 34 The investment by Enterprises on procurement of special equipment for environmental protection, energy and water conservation and safe production may be subject to a certain percentage of tax credit.

第三十五條   本法規定的稅收優惠的具體辦法，由國務院規定。

Article 35 The specific measures for preferential tax treatment prescribed in this Law shall be formulated by the State Council.

第三十六條   根據國民經濟和社會發展的需要，或者由於突發事件等原因對企業經營活動產生重大影響的，國務院可以制定企業所得稅專項優惠政策，報全國人民代表大會常務委員會備案。

Article 36 Where there is a significant impact on the business activities of Enterprises pursuant to the needs of national economy and social development, or due to unexpected incidents and other reasons, the State Council may formulate the special preferential policies for corporate income tax and submit the same to the Standing Committee of the National People's Congress for the record.

第五章 源 泉 扣 繳

Chapter 5 Source Spring Withholding

第三十七條   對非居民企業取得本法第三條第三款規定的所得應繳納的所得稅，實行源泉扣繳，以支付人為扣繳義務人。稅款由扣繳義務人在每次支付或者到期應支付時，從支付或者到期應支付的款項中扣繳。

Article 37 Income tax payable on income derived by a non- resident enterprise pursuant to the provisions of the third paragraph of Article 3 shall be subject to withholding at source, and the payor shall be the withholding agent. The tax amount for each payment made or due shall be withheld by the withholding agent from the amount paid or payable.

第三十八條   對非居民企業在中國境內取得工程作業和勞務所得應繳納的所得稅，稅務機關可以指定工程價款或者勞務費的支付人為扣繳義務人。

Article 38 In respect of the payable income tax from income obtained by non- resident enterprises from project works and labor services in China, the tax authority may designate the payer of project price or labor fees as withholding agent.

第三十九條   依照本法第三十七條、第三十八條規定應當扣繳的所得稅，扣繳義務人未依法扣繳或者無法履行扣繳義務的，由納稅人在所得發生地繳納。納稅人未依法繳納的，稅務機關可以從該納稅人在中國境內其他收入項目的支付人應付的款項中，追繳該納稅人的應納稅款。

Article 39 In respect of the income tax that shall be withheld in accordance with Articles 37 and 38 hereof, where the withholding agent has not withheld or failed to perform the withholding obligation in accordance with the law, the taxpayer shall pay in the place where the income generates. In case the taxpayer fails to do so, the tax organ may recover the payable tax of the taxpayer from its other income items within the territory of China which ought to be paid by the payer.

第四十條   扣繳義務人每次代扣的稅款，應當自代扣之日起七日內繳入國庫，並向所在地的稅務機關報送扣繳企業所得稅報告表。

Article 40 Withholding agents shall turn over tax withheld to the Treasury within seven days from the date of withholding, and submit a corporate income tax withholding report to the tax authorities at their location.

第六章 特別納稅調整

Chapter 6 Special Tax Adjustment

第四十一條   企業與其關聯方之間的業務往來，不符合獨立交易原則而減少企業或者其關聯方應納稅收入或者所得額的，稅務機關有權按照合理方法調整。

Article 41 Where the business transactions between an enterprise and its related parties do not comply with the independent transaction principle and reduce the taxable income amount of the enterprise or its related parties, the tax authorities shall have the right to make adjustment in accordance with reasonable methods.

企業與其關聯方共同開發、受讓無形資產，或者共同提供、接受勞務發生的成本，在計算應納稅所得額時應當按照獨立交易原則進行分攤。

Where intangible assets are jointly developed or transferred by an enterprise and its related parties, or labour services are jointly provided or received by an enterprise and its related parties, costs shall be apportioned in accordance with the independent transaction principle when computing the taxable amount of income.

第四十二條   企業可以向稅務機關提出與其關聯方之間業務往來的定價原則和計算方法，稅務機關與企業協商、確認後，達成預約定價安排。

Article 42 An enterprise may propose the pricing principle and computation method for business transactions between the enterprise and its related parties to the tax authorities; upon negotiation and confirmation with the enterprise, the tax authorities shall enter into an advance pricing agreement.

第四十三條   企業向稅務機關報送年度企業所得稅納稅申報表時，應當就其與關聯方之間的業務往來，附送年度關聯業務往來報告表。

Article 43 When an enterprise submits its annual enterprise income tax returns to the tax authorities, an annual report on the affiliated transactions shall be attached.

稅務機關在進行關聯業務調查時，企業及其關聯方，以及與關聯業務調查有關的其他企業，應當按照規定提供相關資料。

Where the tax authority conducts affiliated business investigation, Enterprises and their affiliates, and other enterprises relevant to the affiliated business investigation shall provide the relevant information in accordance with provisions.

第四十四條   企業不提供與其關聯方之間業務往來資料，或者提供虛假、不完整資料，未能真實反映其關聯業務往來情況的，稅務機關有權依法核定其應納稅所得額。

Article 44 Where an enterprise fails to provide information on business transactions with its associated parties, or provides false or incomplete information which is not able to genuinely reflect its associated business transactions, the taxation authority has the right to determine the amount of taxable income in accordance with the law.

第四十五條   由居民企業，或者由居民企業和中國居民控制的設立在實際稅負明顯低於本法第四條第一款規定稅率水平的國家（地區）的企業，並非由於合理的經營需要而對利潤不作分配或者減少分配的，上述利潤中應歸屬於該居民企業的部分，應當計入該居民企業的當期收入。

Article 45 Where resident enterprises or enterprises controlled by resident enterprises and Chinese residents and established and in the country (region) where the actual tax burden is evidently lower than the tax rate stipulated in the first paragraph of Article 4 of this Law do not distribute profits or reduce profits to be distributed due to reasons other than reasonable business needs, the portion of the aforesaid profits attributable to the resident enterprise shall be included in the income of the resident enterprise for the current period.

第四十六條   企業從其關聯方接受的債權性投資與權益性投資的比例超過規定標準而發生的利息支出，不得在計算應納稅所得額時扣除。

Article 46 Interest expenses incurred by an enterprise on debt securities investments and equity investments accepted by the enterprise from its related parties which exceed the stipulated standard shall not be deducted for computation of taxable income amount.

第四十七條   企業實施其他不具有合理商業目的的安排而減少其應納稅收入或者所得額的，稅務機關有權按照合理方法調整。

Article 47 Where the taxable income or amount of income of an enterprise is reduced as a result of arrangements without reasonable commercial objective implemented by the enterprise, the tax authorities shall have the right to make adjustment in accordance with reasonable methods.

第四十八條   稅務機關依照本章規定作出納稅調整，需要補征稅款的，應當補征稅款，並按照國務院規定加收利息。

Article 48 Where additional tax payment is required by a tax authority in respect of the tax payment adjustment made in accordance with the provisions of this Chapter, such additional tax shall be collected, and the interest thereon shall be collected in accordance with the provisions of the State Council.

第七章 征 收 管 理

Chapter 7 Collection and Management

第四十九條   企業所得稅的征收管理除本法規定外，依照《中華人民共和國稅收征收管理法》的規定執行。

Article 49 Administration of levying and collection of enterprise income tax shall comply with the provisions of this Law and the Administrative Law of the People's Republic of China on the Levying and Collection of Taxes.

第五十條   除稅收法律、行政法規另有規定外，居民企業以企業登記注冊地為納稅地點；但登記注冊地在境外的，以實際管理機構所在地為納稅地點。

Article 50 Unless otherwise stipulated by tax laws and administrative regulations, the place of registration of an enterprise shall be the place of tax payment by the resident enterprise; where the place of registration is overseas, the location of the actual management organisation shall be the place of tax payment by the resident enterprise.

居民企業在中國境內設立不具有法人資格的營業機構的，應當匯總計算並繳納企業所得稅。

Where a resident enterprise has established business organisations in China without legal person status, enterprise income tax shall be computed and paid on a consolidated basis.

第五十一條   非居民企業取得本法第三條第二款規定的所得，以機構、場所所在地為納稅地點。非居民企業在中國境內設立兩個或者兩個以上機構、場所，符合國務院稅務主管部門規定條件的，可以選擇由其主要機構、場所匯總繳納企業所得稅。

Article 51 Where a non- resident enterprise derives income pursuant to the second paragraph of Article 3, the office or premises of the entity shall be the location for tax payment. Where a non- resident enterprise has two or more establishments or places in China, and the establishment meets the conditions prescribed by the competent tax department under the State Council, the non-resident enterprise may select its main establishment or place to pay the corporate income tax on a consolidated basis.

非居民企業取得本法第三條第三款規定的所得，以扣繳義務人所在地為納稅地點。

Where a non- resident enterprise derives income pursuant to the third paragraph of Article 3, the location of the withholding agent shall be the place of tax payment.

第五十二條   除國務院另有規定外，企業之間不得合並繳納企業所得稅。

Article 52 Unless otherwise stipulated by the State Council, enterprises shall not make combined payments of enterprise income tax.

第五十三條   企業所得稅按納稅年度計算。納稅年度自公曆1月1日起至12月31日止。

Article 53 Enterprise income tax shall be calculated on the basis of a tax year. A tax year commences on January 1 and ends on December 31 of a calendar year.

企業在一個納稅年度中間開業，或者終止經營活動，使該納稅年度的實際經營期不足十二個月的，應當以其實際經營期為一個納稅年度。

Where an enterprise commences business or terminates business activities in the middle of a tax year and the actual period of business operations within the tax year is less than 12 months, the actual period of business operations shall be deemed as a tax year.

企業依法清算時，應當以清算期間作為一個納稅年度。

When an enterprise undergoes liquidation pursuant to law, the liquidation period shall be a tax year.

第五十四條   企業所得稅分月或者分季預繳。

Article 54 Enterprise income tax shall be prepaid on a monthly or quarterly basis.

企業應當自月份或者季度終了之日起十五日內，向稅務機關報送預繳企業所得稅納稅申報表，預繳稅款。

Enterprises shall submit a prepaid enterprise income tax return to the tax authority within 15 days from the end of a month or quarter to make tax prepayment.

企業應當自年度終了之日起五個月內，向稅務機關報送年度企業所得稅納稅申報表，並匯算清繳，結清應繳應退稅款。

Enterprises shall submit an annual enterprise income tax return to the tax authorities within five months from year-end, compute and settle tax payable and refund.

企業在報送企業所得稅納稅申報表時，應當按照規定附送財務會計報告和其他有關資料。

Enterprises shall attach the financial accounting report and other relevant materials pursuant to the provisions when filing corporate income tax returns.

第五十五條   企業在年度中間終止經營活動的，應當自實際經營終止之日起六十日內，向稅務機關辦理當期企業所得稅匯算清繳。

Article 55 In the event of termination of business activities during the year, the enterprise shall complete computation and settlement of enterprise income tax for the current period with the tax authorities within 60 days from the date of actual termination of business.

企業應當在辦理注銷登記前，就其清算所得向稅務機關申報並依法繳納企業所得稅。

Before going through the formalities for deregistration, an enterprise shall declare to the tax authority and pay enterprise income tax on the basis of the income of liquidation.

第五十六條   依照本法繳納的企業所得稅，以人民幣計算。所得以人民幣以外的貨幣計算的，應當折合成人民幣計算並繳納稅款。

Article 56 Enterprise income tax paid pursuant to this Law shall be computed in Renminbi. Where the computation is made in a currency other than Renminbi, a Renminbi conversion shall be made for tax payment purpose.

第八章 附 則

Chapter 8 Supplementary Provisions

第五十七條   本法公布前已經批準設立的企業，依照當時的稅收法律、行政法規規定，享受低稅率優惠的，按照國務院規定，可以在本法施行後五年內，逐步過渡到本法規定的稅率；享受定期減免稅優惠的，按照國務院規定，可以在本法施行後繼續享受到期滿為止，但因未獲利而尚未享受優惠的，優惠期限從本法施行年度起計算。

Article 57 Enterprises approved for establishment prior to the promulgation of this Law and subject to low tax rates pursuant to the provisions of the prevailing tax laws and administrative regulations may implement a gradual transition to the tax rates stipulated in this Law within five years from the implementation of this Law pursuant to the provisions of the State Council; enterprises entitled to tax reduction and exemption incentives for a fixed period may, upon implementation of this Law pursuant to the provisions of the State Council, continue to enjoy the incentives until the fixed period expires; but the preferential treatment period shall commence from the year of implementation of this Law for enterprises which have yet to make a profit to enjoy the incentives.

法律設置的發展對外經濟合作和技術交流的特定地區內，以及國務院已規定執行上述地區特殊政策的地區內新設立的國家需要重點扶持的高新技術企業，可以享受過渡性稅收優惠，具體辦法由國務院規定。

High and new technology enterprises that are set up in a specific zone in accordance with the law for the purpose of external economic cooperation and technology exchange and that are newly set up and need key state support in the region of special policy of such region specified by the State Council may be eligible for transitional treatment, and the specific measures shall be provided by the State Council.

國家已確定的其他鼓勵類企業，可以按照國務院規定享受減免稅優惠。

Other enterprises falling within the encouraged category as already determined by the State may be eligible for tax relief in accordance with the provisions of the State Council.

第五十八條   中華人民共和國政府同外國政府訂立的有關稅收的協定與本法有不同規定的，依照協定的規定辦理。

Article 58 Where any tax treaty concluded between the Government of the People's Republic of China and a foreign government contains provisions which differ from the provisions of this Law, the provisions of the relevant tax treaty shall prevail.

第五十九條   國務院根據本法制定實施條例。

Article 59 The State Council shall, in accordance with this Law, formulate rules for its implementation.

第六十條   本法自2008年1月1日起施行。1991年4月9日第七屆全國人民代表大會第四次會議通過的《中華人民共和國外商投資企業和外國企業所得稅法》和1993年12月13日國務院發布的《中華人民共和國企業所得稅暫行條例》同時廢止。

Article 60 This Law shall go into effect as of January 1, 2008. The Income Tax Law of the People's Republic of China on Foreign-invested Enterprises and Foreign Enterprises adopted at the Fourth Session of the Seventh National People 's Congress on April 9, 1991 and the Interim Regulations of the People's Republic of China on Enterprise Income Tax promulgated by the State Council on December 13, 1993 shall be repealed simultaneously.