China Income tax law

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个人所得税英文参考文献

个人所得税英文参考文献个人所得税英语参考文献一：[1]José Félix Sanz-Sanz. The Laffer curve in schedular multi-rate income taxes with non-genuine allowances: An application to Spain[J]. Economic Modelling,2019,.[2]Craig Brett,John A. Weymark. Voting over selfishly optimal nonlinear income tax schedules[J]. Games and Economic Behavior,2019,.[3]Mónica Unda Gutiérrez. A Tale of Two Taxes: the Diverging Fates of the Federal Property and Income Tax Decrees in post-Revolutionary Mexico[J]. Investigaciones de Historia Económica - Economic History Research,2019,.[4]Sim Choon Ling,Abdullah Osman,Safizal Muhammad,Sin Kit Yeng,Lim Yi Jin. Goods and Services Tax （GST） Compliance among Malaysian Consumers: The Influence of Price, Government Subsidies and Income Inequality[J]. Procedia Economics and Finance,2019,35.[5]Martin Lopez-Daneri. NIT Picking: The Macroeconomic Effects of a Negative Income Tax[J]. Journal of Economic Dynamics and Control,2019,.[6]Tad Miller,Lindsay Miller,Jeffrey Tolin. Provision for income tax expense ASC 740: A teaching note[J]. Journal of Accounting Education,2019,35.[7]Petr David,Lucie Formanová。

Unit 4 税法 Taxation Law

Unit 4 税法Taxation LawUnit 4 税法 Taxation Law1.企业所得税 Corporate Income Tax（1）符合条件的技术转让所得 Income from qualified transfer of technology企业所得税法称符合条件的技术转让所得免征、减征企业所得税,是指一个纳税年度内,居民企业转让技术所有权所得不超过500万元的部分,免征企业所得税;超过500万元的部分,减半征收企业所得税。

The income from qualified transfer of technology eligible for tax exemption or tax reduction refers to the part of income from qualified transfer of technology that is no more than 5 million yuan is eligible for tax exemption and the part that exceed 5 million yuan is subject to income tax with a reduction of 50%.（2）高新技术企业优惠 High and new technology Enterprises国家需要重点扶持的高新技术企业减按15%的税率征收企业所得税。

High and new technology enterprises that require key state support are subject to the applicable enterprise income tax rate of 15%.（3）研究开发费 Research and development expenses研究开发费是指企业为开发新技术、新产品、新工艺发生的研究开发费用,未形成无形资产计入当期损益的,在按照规定据实扣除的基础上,按照研究开发费用的50%加计扣除;形成无形资产的,按照无形资产成本的150% 摊销。

外国企业在华取得收入的纳税问题

外国企业在华取得收入的纳税问题Company Document number：WTUT-WT88Y-W8BBGB-BWYTT-19998外国企业在华取得收入的纳税问题随着经济的全球化和我国经济的持续发展，特别是中国加入WTO后，越来越多的外国企业参与到中国的经济建设之中。

外国企业在中国取得的收入，从形式上来看，大体上可以分为两种情况。

一是从事生产、经营取得的收入，主要是劳务收入（service income）；二是来源于中国境内的利润、利息、租金、特许权使用费和其他收入（passive income）。

那么，外国企业在中国境内取得上述相关的收入时，应如何纳税呢(鉴于文章的篇幅，本文只讨论营业税和所得税问题，其他相关的税种，如印花税、房地产税等等，请参阅相关的税收法规) 一、劳务收入（service income）（一）劳务收入的划分：1、劳务收入是指外国企业在我国境内从事建筑、安装、监督、施工、运输、装饰、维修、设计、调试、咨询、审计、培训、代理、管理、承包工程等活动所取得的收入。

2、区分境内外劳务收入：外国企业提供的应税劳务，应以劳务发生地为原则，如果有发生在中国境外的部分，根据税收管辖权，这部分劳务对应的收入并不需要在中国纳税，包括所得税和营业税（相关税收协定有特别规定的除外）。

因此外国企业提供的劳务若包含有境外部分，应进行合理的划分，划分的依据主要是根据劳务合同和境内外实际的工作量及外国企业在提供劳务的过程中是否有派员工入境进行从事咨询、指导、管理等的工作。

如果外国企业未能明确区分境内外的劳务比例，税务机关将按不低于50%的比例确定境内劳务。

但以下三种劳务，国家税务总局有明确的规定：（1）咨询业务（包括会计、审计、法律、税务）：境外咨询企业单独为国内客户提供劳务，若同时涉及境内外劳务的，一般情况下，按不低于60%的收入划分为境内劳务收入；境外咨询企业与其境内关联企业或代表机构共同为国内客户提供咨询业务的，应按不低于60%的比例确认为境内机构的收入，全额纳税，若境外咨询企业也派人来华参与客户的咨询业务，应再按劳务发生地原则，就该项业务中划为该境外企业的收入部分，以不低于50％为标准，再行确定该境外企业的境内业务收入，并按规定申报缴纳营业税和企业所得税。

Law of the People's Republic of China on Income Tax of Enterprises with Foreign Investment

中华人民共和国外商投资企业和外国企业所得税法Law of the People's Republic of China on Income Tax of Enterprises with Foreign Investment and Foreign Enterprises第一条中华人民共和国境内的外商投资企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。

Article 1 The income originating in the production and business operations and other income of enterprises with foreign investment in the territory of the People's Republic of China shall be subject to income tax in accordance with the provisions of this Law.在中华人民共和国境内，外国企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。

Foreign enterprises shall pay income tax for their income arising in production and business operations and other income in the territory of the People's Republic of China in accordance with the provisions of this Law.第二条本法所称外商投资企业，是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。

Article 2 The term "enterprises with foreign investment" as is used in this Law means Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-capital enterprises, which are established in China.本法所称外国企业，是指在中国境内设立机构、场所，从事生产、经营和虽未设立机构、场所，而有来源于中国境内所得的外国公司、企业和其他经济组织。

企业所得税法英文版

The Law of the People’s Republic of China on Enterprise Income Tax中华人民共和国企业所得税法Order of the President [2007] No.6316 March, 2007(Adopted at the 5th Session of the 10th National People’s Congress on 16 March 2007, promulgated by Order No. 63 of the President of the People’s Republic of China and effective as of 1 January 2008)Table of ContentChapter One: General ProvisionsChapter Two: Taxable IncomeChapter Three: Payable TaxChapter Four: Preferential Tax TreatmentChapter Five: Tax Withheld at SourceChapter Six: Special Tax Payment AdjustmentChapter Seven: Administration of Tax Levying and CollectionChapter Eight: Supplementary ProvisionsChapter One: General ProvisionsArticle 1: Taxpayers of enterprise income tax shall be enterprises and other organizations that obtain income within the People’s Republic of China (hereinafter referred to as “Enterprises”) and shall pay enterprise income tax in accordance with the provisions of this Law.This Law shall not apply to wholly individually-owned enterprises and partnership enterprises.Article 2: Enterprises are divided into resident enterprises and non-resident enterprises.For the purposes of this Law, the term “resident enterprises” shall refer to Enterprises that are set up in China in accordance with the law, or that are set up in accordance with the law of the foreign country (region) whose actual administration institution is in China.For the purposes of this Law, the term “non-resident enterprises” shall refer to Enterprises that are se t up in accordance with the law of the foreign country (region) whose actual administration institution is outside China, but they have set up institutions or establishments in China or they have income originating from China without setting up institutions or establishments in China.Article 3: Resident enterprises shall pay enterprise income tax originating both within and outside China. Non-resident enterprises that have set up institutions or premises in China shall pay enterprise income tax in relation to the income originating from China obtained by their institutions or establishments, and the income incurred outside China but there is an actual relationship with the institutions or establishments set up by such enterprises.Where non-resident enterprises that have not set up institutions or establishments in China, or where institutions or establishments are set up but there is no actual relationship with the income obtained by theinstitutions or establishments set up by such enterprises, they shall pay enterprise income tax in relation to the income originating from China.Article 4: The rate of enterprise income tax shall be 25%.Non-resident enterprises that have obtained income in accordance with the provisions of Paragraph Three of Article 3 hereof, the applicable tax rate shall be 20%.Chapter Two: Taxable IncomeArticle 5: The balance derived from the total income in each taxable year of Enterprises, after deduction of the non-taxable income, tax exempted income, other deductions and the making up of losses of previous years shall be the taxable income.Article 6: Income obtained by Enterprises from various sources in monetary and non-monetary terms shall be the total income, including:1.income from sale of goods;2.income from provision of labour services;3.income from transfer of property;4.income from equity investment such as dividend and bonus;5.interest income;6.rental income;7.income from royalties;8.income from donations; and9.other income.Article 7: The following income from the total income shall not be taxable:1.financial funding;2.administrative fees and government funds obtained and included in financial management in accordance with the law; and3.other non-taxable income prescribed by the State Council.Article 8: Reasonable expenses that are relevant to the income actually incurred and obtained by Enterprises, including costs, fees, tax payments, losses and other fees may be deducted from the taxable income.Article 9: In relation to the expenses from charitable donations incurred by Enterprises, the portion within 12% of the total annual profit may be deducted from the taxable income.Article 10: The following expenses may not be deducted from the taxable income:1.income from equity investment paid to investors such as dividend and bonus;2.payment of enterprise income tax;te payment fines;4.penalties; fines and losses from confiscated property;5.expenses from donations other than those prescribed in Article 9 hereof;6.sponsorship fees;7.expenses for non-verified provisions; and8.other expenses irrelevant to the income obtained.Article 11: Where Enterprises compute the taxable income, the depreciation of fixed assets calculated in accordance with provisions may be deducted.No depreciation may be deducted for the following fixed assets:1.fixed assets other than premises and buildings that have not yet been used;2.fixed assets leased from other parties by means of business lease;3.fixed assets leased to other parties by means of lease financing;4.fixed assets that have been depreciated in full but are still in use;5.fixed assets that are irrelevant to business activities;nd credited as fixed assets after independent price valuation;7.other fixed assets whose depreciation may not be calculated.Article 12: In Enterprises compute the taxable income, the amortization of intangible assets calculated in accordance with provisions may be deducted.The amortization of the following intangible assets may not be deducted:1.the fees for self development of intangible assets that have been deducted from the taxable income;2.self-created goodwill;3.intangible assets that are irrelevant to business activities; and4.other intangible assets whose amortization fee may not be calculated.Article 13: Where Enterprises calculate taxable income, the following expenses incurred by Enterprises as long-term fees to be amortized and that are amortized in accordance with provisions may be deducted:1.reconstruction expenses for fixed assets that have been depreciated in full;2.reconstruction expenses for fixed assets leased from other parties;3.heavy repair expenses of fixed assets; and4.other expenses that shall be treated as long-term amortization fees.Article 14: During the period when Enterprises invest outside the territory, the cost of investment in assets may not be deducted from the taxable income.Article 15: The inventory used or sold by Enterprises whose cost is calculated in accordance with provisions may be deducted from the taxable income.Article 16: Where Enterprises transfer assets, the net value thereof may be deducted from the taxable income.Article 17: Where Enterprises compute the consolidated enterprise income tax, the losses of business institutions outside the territory may not be offset by the profits of business institutions inside the territory.Article 18: Where there is a loss in a taxable year of Enterprises, it may be brought forward to thesucceeding years and made up by the income of succeeding years, but the limit of bringing forward may not exceed five years.Article 19: Where non-resident enterprises obtain income provided in Paragraph Three of Article 3 hereof, the taxable income shall be calculated in accordance with the following methods:1.income from equity investment such as dividend and bonus and interest income, rental income and royalties, the total income shall be the taxable income;2.income from property transfer, the balance derived from the deduction of net asset value from the total income shall be the taxable income;3.other income whose taxable income shall be calculated with reference to the previous two methods.Article 20: The income, specific scope and standard of deduction and the specific method of taxation treatment of assets prescribed in this Chapter shall be provided by the departments in charge of finance and taxation under the State Council.Article 21: In computing the taxable income, where financial and accounting treatment methods of Enterprises are inconsistent with tax laws and administrative regulations, such taxable income shall be computed in accordance with tax laws and administrative regulations.Chapter Three: Payable TaxArticle 22: The taxable income of Enterprises shall be the balance derived from the taxable income of Enterprises multiplies the applicable rate and minus the tax amount of tax reduction and exemption pursuant to the preferential tax treatment hereof.Article 23: The income tax that has been paid outside the territory for the following income obtained by Enterprises may be offset from the payable tax of the current period. The offset limit is the payable tax calculated in accordance with provisions hereof in respect of the income of such item, the portion in excess of the offset limit may be made up by the balance of the offset amount of the current year out of the annual offset limit within the next five years:1.The taxable income originating outside China by resident enterprises;2.The taxable income incurred outside China that is obtained by institutions or establishments of non-resident enterprises set up in China with an actual relationship with such institution or establishment.Article 24: Where income from equity investment such as dividend and bonus originating outside the territory of China is shared by foreign enterprises directly or indirectly controlled by resident enterprises, the portion undertaken by foreign enterprises in the actual income tax actually paid outside the territory by foreign enterprises may be offset in the offset limit prescribed in Article 23 hereof as the income tax that may be offset outside the territory by such resident enterprises.Chapter Four: Preferential Tax TreatmentArticle 25: The industries and projects with key support and under encouraged development by the State may be given preferential enterprise income tax treatment.Article 26: The following income of Enterprises shall be tax-exempted income:1.income from interests on government bonds;2.income from equity investment income such as dividend and bonus between qualified resident enterprises;3.income from equity investment such as dividend and bonus obtained from resident enterprises by non-resident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments;4.income of qualified non-profit organizations.Article 27: The following income may be subject to exempted or reduced enterprise income tax:1.income from engaging in projects of agriculture, forestry, animal husbandry and fisheries by Enterprises;2.income from investment and operation of infrastructure projects with key state support such as habour, pier, airport, railway, highway, electricity and hydroelectricity by Enterprises;3.income from engaging in qualified projects of environmental protection and energy and water conservation;4.income from qualified transfer of technology by Enterprises; and5.income prescribed by Paragraph Three of Article 3 hereof.Article 28: Small-scale Enterprises with minimal profits that are qualified are subject to the applicable enterprise income tax rate with a reduction of 20%.High and new technology Enterprises that require key state support are subject to the applicable enterprise income tax rate with a reduction of 15%.Article 29: The autonomous authority of ethnic autonomous locality may decide on the reduction or exemption of the portion of enterprise income tax shared by the locality that shall be paid by Enterprises of the ethnic autonomous locality. Where an autonomous prefecture or autonomous county decides on the reduction or exemption, they must report to the people’s government of province, autonomous region or municipality directly under the central government for approval.Article 30: Weighted deduction may be computed in taxable income for the following expenses of Enterprises:1.research and development fees incurred by Enterprises in the development of new technology, new products and new skills; and2.the wages paid by Enterprises for job placement of the disabled and of other personnel encouraged by the State.Article 31: Venture investment enterprises that engage in venture investment requiring key state support and encouragement may offset the taxable income at a certain ratio of the investment amount.Article 32: Where the fixed assets of Enterprises actually require accelerated depreciation due to technology advancement, the years of depreciation may be shortened or the accelerated depreciationmethod may be adopted.Article 33: The income obtained by Enterprises from the production of products in line with state industrial policies through comprehensive use of resources may be deducted from the taxable income.Article 34: The investment by Enterprises on procurement of special facilities for environmental protection, energy and water conservation and safe production may be subject to an offset tax amount at a certain ratio.Article 35: The specific measures of preferential tax treatment prescribed by this Law shall be formulated by the State Council.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 public incidents, the State Council may formulate the special preferential policy of enterprise income tax and report to the Standing Committee of the National People’s Congress for the record.Chapter Five: Tax Withheld at SourceArticle 37: The payable income tax from income obtained by non-resident enterprises in accordance with Paragraph Three of Article 3 hereof shall be subject to tax withheld at source, with the payer as the withholding agent. The tax payment shall be withheld from the amount paid or the payable amount due from each tax payment and payable amount of the withholding agent.Article 38: In respect of the payable income tax from income obtained by non-resident enterprises from project works and labour services in China, the tax authority may designate the payer of project price or labour fee as withholding agent.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 fails to perform the withholding obligation in accordance with the law, the taxpayer shall pay in the place where the tax is incurred. Where the taxpayer does not pay in accordance with the law, the tax authority may pursue the payable tax amount of such taxpayer from the amount payable by the payer of other income projects in China of such taxpayer.Article 40: The withholding agent shall turn the tax payment withheld to the treasury within 7 days from the day of withholding, and submit a statement of withholding enterprise income tax to the tax authority of the place where it is located.Chapter Six: Special Tax Payment AdjustmentArticle 41: The business transactions between Enterprises and their affiliates that reduce the taxable income or income of such Enterprises and their affiliates not in compliance with independent transaction principle, the taxation authority has the right to make an adjustment in accordance with reasonablemethods.The cost incurred in joint development and transfer of intangible assets, or joint provision and acceptance of labour services by Enterprises and their affiliates shall be shared under the independent transaction principle in computing the taxable income.Article 42: Enterprises may report to the tax authority the pricing principle and calculation method of the transactions between their affiliates. Upon negotiation and confirmation with the Enterprises, the tax authority may reach the advance pricing arrangement.Article 43: Where Enterprises submit to the tax authority the annual enterprise income tax return, they shall enclose a statement of the annual business transactions between affiliates in respect of the business transactions of the Enterprises and their affiliates.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.Article 44: Where Enterprises fail to provide the information of business transactions of affiliates, or provide false and incomplete information that cannot faithfully reflect the actual affiliated business transaction, the tax authority has the right to verify its taxable income.Article 45: Where Enterprises controlled by resident enterprises or resident enterprises and Chinese residents in the country (region) where the actual tax burden is obviously lower than the tax rate prescribed by Paragraph One of Article 4 hereof, and profits are not distributed or distributed at a reduced rate due to reasons other than reasonable business needs, the portion of the above profits belonged to such resident enterprises shall be included in the income of such resident enterprises of the current period.Article 46: The interest fee incurred in excess of the prescribed standard obtained by Enterprises from the loan investment and equity investment of their affiliates may not be deducted from the taxable income.Article 47: Where Enterprises implement other arrangement without reasonable business objectives to reduce the payable income or income, the tax authority has the right to adjust in accordance with reasonable methods.Article 48: Where tax payment requires to be levied additionally by tax authority in respect of the tax payment adjustment made in accordance with the provisions of this Chapter, such tax payment shall be levied additionally and interest shall be levied in accordance with the provisions of the State Council.Chapter Seven: Administration of Tax Levying and CollectionArticle 49: The administration of levy and collection of enterprise income tax shall follow the provisions hereof in addition to the Law of the People’s Republic of China on the Administration of Levying and Collection of Tax.Article 50: Unless otherwise specified by tax laws and administrative regulations, resident enterprises whose place of tax payment is the place of registration of the Enterprise but the place of registration is outside the territory, the place of tax payment shall be the place where the actual administration institution is located.Where resident enterprises establish business institutions in China without legal person qualification, it shall consolidate the calculation and payment of enterprise income tax.Article 51: In respect of non-resident enterprises that obtain the income prescribed in Paragraph Two of Article 3 hereof, the place of tax payment shall be the place where the institution or the establishment is located. Non-resident enterprises that set up two or more institutions or establishments in China may, upon the examination and approval of the tax authority, select its main institution or establishment to pay the consolidated enterprise income tax.Where non-resident enterprises obtain the income prescribed in Paragraph Three of Article 3 hereof, the place of tax payment shall be the place where the withholding agent is located.Article 52: Enterprises may not pay consolidated enterprise income tax unless otherwise prescribed by the State Council.Article 53: Enterprise income tax shall be calculated in accordance with the taxable year which starts from 1 January to 31 December of a calendar year.If an Enterprise commences business or terminates its business activities during the taxable year and the actual business period of such taxable year is less than 12 months, the actual business period shall be treated as a taxable year.Where the Enterprise is liquidated in accordance with the law, the liquidation period shall be a taxable year.Article 54: Enterprise income tax shall be prepaid on a monthly or quarterly basis.Enterprises shall submit a prepaid enterprise income tax return to the tax authority within 15 days of the completion of the month or the quarter to make tax prepayment.Enterprises shall submit an annual enterprise income tax return to the tax authority within five months of the completion of the year and make the settlement of the payable and refundable tax payment. Enterprises that submit the enterprise income tax return shall enclose a financial report and other relevant information in accordance with provisions.Article 55: Where Enterprises terminate business activities in the interim of the year, they shall handle with the tax authority the settlement and payment of enterprise income tax of the current period within 60 days from the actual termination of business.Enterprises shall, prior to handling registration cancellation, file a return of the income settled and pay enterprise income tax in accordance with the law.Article 56: Enterprise income tax paid in accordance with this Law shall be calculated in Renminbi. Where the income is calculated in a currency other than Renminbi, it shall be converted into Renminbi for tax payment.Chapter Eight: Supplementary ProvisionsArticle 57: Enterprises set up with approval prior to the promulgation of this Law that enjoy low preferential tax rate in accordance with the tax laws and administrative regulations at the current period may, pursuant to the provisions of the State Council, gradually transit to the tax rate provided herein within five years of the implementation of this Law. Where such enterprises enjoy regular tax exemption and reduction, the treatment continues to apply until expiry after the implementation of this Law. However, those that fail to be entitled to this treatment by reason of not making any profits, the preferential period shall be calculated from the year this Law is implemented.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 require key state support in the region of special policy of such region specified by the State Council may eligible for transitional treatment and the specific measures shall be provided by the State Council.Other enterprises under the encouraged category confirmed by the state may eligible for tax exemption and reduction in accordance with the provisions of the State Council.Article 58: Where agreements on taxation concluded by the People’s Republic of China and foreign governments contain different provisions, such agreements shall prevail.Article 59: The implementing regulations shall be formulated by the State Council on the basis of this Law.Article 60: This Law shall come into effect as of 1 January 2008. The Law of the People’s Republic of China on the Enterprise Income Tax of Foreign-invested Enterprises and Foreign Enterprises adopted at the 4th session of the 7th National People’s Congress on 9 April 1991 and the Tentative Regulations of the People’s Republic of China on Enterprise Income Tax promulgated by the State Council on 13 December 1993 shall be repealed simultaneously.。

Individual Income Tax Law of the People's Republic of China 2011

operations;3. incomes from contracting or leasing enterprises and institutions;4. incomes from remuneration for labor services;5. incomes from authors' remuneration;6. incomes from royalties;7. incomes from interest, stocks dividends and bonuses;8. incomes from lease of property;9. incomes from transfer of property;10. occasional incomes; and11. other incomes specified as taxable by the department of the State Council for finance.Article 3 Individual income tax rates:1. income from wages and salaries that is applicable to progressive tax rate shall be taxed at rates ranging from 3 percent to 45 percent (see the appended tax rate schedule)2. incomes of private industrial and commercial households from their productions and business operations and incomes from contracting or leasing enterprises and institutions, which is applicable to progressive tax rate, shall be taxed at the rates ranging from 5 percent to 35 percent (see the appended tax rate schedule).3. incomes from author's remuneration that is applicable to flat tax rate shall be taxed at the rate of 20 percent, and 30 percent of taxable income shall be deducted.4. incomes from remuneration for labor services that is applicable to the flat tax rate shall be taxed at the rate of 20 percent. If a single payment of remuneration for labor service is excessively high, an additional proportion of tax may be levied thereon, and the specific measures shall be provided by the State Council.5. incomes from royalties, incomes from interest, stocks dividend and bonuses, incomes from lease of property, incomes from transfer of property, occasional incomes and other incomes, which is applicable to flat tax rate, shall be taxed at the rate of 20 percent.Article 4 Individual incomes set forth below shall be exempt from individual income tax:1. prizes in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions under the State Council and units of the People's Liberation Army at or above the army level, as well as by foreign organizations and international organizations;2. interest accruing from treasury bonds and financial bonds issued by the State;3. subsidies and allowances distributed according to the unified regulations of the State;4. welfare benefits, pensions for the disabled or for the family of the deceased and relief payment;5. insurance compensation;6. military severance pay and demobilization pay for military personnel;7. settling-in allowance, severance pay, retirement wages, retirement wages for veteran cadres, and living allowances and subsidies for retired veteran cadres distributed to cadres and workers according to the unified regulations of the State;8. incomes of diplomatic representatives, consular officers and other personnel of foreign embassies and consulates in China, which, pursuant to the provisions of relevant laws of China, shall be exempt from tax;9. incomes which shall be exempt from tax under the international conventions to which the Chinese Government is a member or agreements which the Chinese Government has signed; and10. incomes which are approved to be exempt from tax by the department of the State Council for finance.Article 5 Upon approval, individual income tax may be reduced under any of the following circumstances:1. incomes of the disabled, the widowed lonely old people and the families of martyrs;2. those suffering heavy losses caused by serious natural calamities; or3. other tax reductions approved by the department of the State Council for finance.Article 6 Calculation of income amount taxable:1. for income from wages and salaries, the balance after deducting RMB 3, 500 from the monthly revenue shall be the taxable income.2. for incomes of private industrial and commercial households from their productions and business operations, the income amount taxable shall be the remainder after deducting costs, expenses and losses from the gross incomes in a tax year.3. for incomes from contracting or leasing enterprises and institutions, the income amount taxable shall be the remainder after deducting necessary expenses from the gross income in a tax year.4. for incomes from remuneration for labor services, incomes from author's remuneration, incomes from royalties and incomes from lease of property, the income amount taxable shall be the remainder after deducting RMB 800 if a single payment does not exceed RMB 4,000; and be the remainder after deducting 20 percent for expenses if a single payment exceeds RMB 4,000.5. for incomes from transfer of property, the income amount taxable shall be the remainder after deducting the original value of the property and reasonable expenses from proceeds of the transfer of property.6. for incomes from interest, stocks dividends and bonuses, occasional incomes and other incomes, the income amount taxable shall be the amount of income received each time.The part of income donated by the individuals into education and other public welfare causes shall be deducted from the income amount taxable in accordance with the relevant regulations of the State Council.For a taxpayer who has no domicile in the territory of China but has obtained incomes from wages and salaries in the territory of China, or for a taxpayer who has a domicile in the territory of China but has obtained wage and salary incomes from abroad, an additional deduction for expenses may be determined according to his average income level, living standard and the change of exchange rates, and the scope and standard for the additional deduction for expenses shall be provided for by the State Council.Article 7 For a taxpayer who has obtained incomes outside the territory of China, the amount of individual income tax already paid outside China by him may be deducted from the tax amount payable. Nevertheless, the amount so deducted may not exceed the tax amount payable for the taxpayer's incomes from abroad as calculated according to the provisions of this Law.Article 8 The income earner shall be the taxpayer of individual income tax and the unit or person that effects the payment shall be the withholding agent. Where the individual income exceeds the amount as prescribed by the State Council, where a taxpayer has wage or salary incomes from two or more places or has no withholding agent, or where there is any other circumstance as prescribed by the State Council, the taxpayer shall handle the tax payment declaration according to the provisions of the state. A withholding agent shall, according to the provisions of the state, make the withholding declaration for all the taxpayers and in full amount.Article 9 Within the first fifteen days of the following month, all tax amounts withheld each month by the withholding agents and all tax amounts paid each month by the taxpayers who file tax returns themselves shall be turned into the State treasury and tax returns shall be submitted to the tax authorities.For incomes from wages and salaries, the tax amount payable shall be computed and collected on a monthly basis, and the withholding agents or taxpayers shall, within the first seven days of the following month, turn them into the State treasury and submit tax returns to the tax authorities. For incomes from wages and salaries in some specific industries, the tax amount payable may be computed on a yearly basis and be prepaid on a monthly basis, and the concrete measures shall be provided for by the State Council.For incomes of private industrial and commercial households from their productions and business operations, the tax amount payable shall be computed on a yearly basis and be prepaid on a monthly basis, the taxpayers shall make such prepayments within the first seven days of the following month and shall settle it within three months following the end of a year, and the amount in excess shall be refunded and any amount in deficiency shall be made up.For incomes from contracting or leasing enterprises and institutions, the tax amount payable shall be computed on a yearly basis, and the taxpayers shall, within 30 days following the end of a year, turn them into the State treasury and submit tax returns to the tax authorities. In case where a taxpayer receives incomes in separate installments within a year from contracted or leased operations, prepayment shall be made within the first seven days following receipt of each installment of income, and the tax amount payable shall be settled within three months following the end of a year, and the amount in excess shall be refunded and any amount in deficiency shall be made up.A taxpayer who has incomes outside the territory of China shall, within 30 days following the end of a year, turn the tax amount payable into the State treasury and submit the tax return to the tax authority.Article 10 Renminbi shall be the unit for calculation of all types of incomes. If incomes are in foreign currencies, they shall be converted into Renminbi according to the foreign exchange rates quoted by the State administration of foreign exchanges for tax payment.Article 11 A service fee equivalent to 2 percent of the amount of tax withheld shall be paid to the withholding agent.Article 12 The detailed procedures for collection, deduction and exemption on the individual income tax earned on the interests of saving deposits shall be stipulated by the State Council.Article 13 The administration of individual income tax collection shall be governed by the provisions of the Law of the People's Republic of China on the Administration of Tax Collection.Article 14 The State Council shall, pursuant to the provisions of this Law, formulate the regulation for its implementation.Article 15 This Law shall enter into force on the day of its promulgation.Attachment 1:Table 1 Individual Income Tax Rates (Applicable to income of wages and salaries)LevelMonthly Taxable IncomeTax Rate (%)1if not exceeding RMB1, 50032for the part exceeding RMB1, 500 but no more than RMB4, 500103for the part exceeding RMB4, 500 but no more than RMB9, 000204for the part exceeding RMB9, 000 but no more than RMB35, 000355for the part exceeding RMB35, 000 but no more than RMB55, 000306for the part exceeding RMB55, 000 but no more than RMB80, 000357for the part exceeding RMB80, 00045(Note: The "Monthly Taxable Income" as mentioned in this Schedule refers to the balance after deducting RMB3, 500 from the monthly revenue and any additional deductible fee in accordance with the provisions of Article 6 hereof.)Attachment 2:Table 2 Individual Income Tax Rates(Applicable to income gained by self-employed industrial and commercial households from production or business operations and income gained by enterprises and institutions from contracting or leasing operations)LevelAnnual Taxable IncomeTax Rate (%)1not exceeding RMB15, 00052for the part exceeding RMB15, 000 but no more than RMB30,000103for the part exceeding RMB30, 000 but no more than RMB60, 000204for the part exceeding RMB60, 000 but no more than RMB100, 000305for the part exceeding RMB100, 00035(Note: The "Annual Taxable Income" as mentioned in this Schedule refers to the balance after deducting the costs, fees and losses from the total revenue of each taxable year.)2011 LexisNexis, a division of Reed Elsevier Inc. All rights reserved.。

China Corporate Income Tax Law

China Corporate Income Tax Law1 Chinese Law1.1China Corporate Income Tax Law" People's Republic of China Corporate Income Tax Law " is a law which is used to make the Chinese domestic enterprises and other organizations to obtain income to pay corporate income tax law. The current law was revised and promulgated on the fifth meeting of General Assembly of the Tenth National People's Congress on March 16, 2007 by the People's Republic of China. It went into effect on January 1, 2008. At present, the corporate income tax in our country occupies more than 75% of the income tax revenue of our country.Basically, the development of the corporate income tax in China experienced three stages. The first stage is in the early 1980s, the second stage is from the middle 1980s to late 1980s, the last stage is from 1990s to nowadays. In the first stage, China set up the system and the law of the income tax, including the personal income tax, domestic corporate tax, and the Sino-foreign joint venture income tax. In the second stage, China set up the state-owned enterprises income tax system in our country, set up a private enterprise income tax system, and perfected the system of collective enterprise income tax. in the last stage, China uphold the principle of the unity government in our country, the fair tax burden, simplifying the tax system, and promoting competition. Meanwhile, china has completed the unification of the foreign capital enterprise income tax law, the unity of the domestic enterprise income tax law, and the unity ofthe individual income tax law, the longevity of the tax law to the new enterprise income tax in 2008, realized the unification of the domestic and foreign enterprise income tax law.1.2Basic information about China corporate income tax.Our country corporate income tax object can be divided into two categories, one kind is resident, impose their worldwide income. Another kind is a non-resident enterprise, and impose its income in China. According to the newly revised corporation income tax law in 2008, we use the flat rate. Our country corporate income tax rate is 25%, conform to the conditions of small miniature enterprise, the corporate income tax rate is 20%. For a non-resident enterprise, if it has no agencies or set up institutions in China, and obtains the source has nothing to do with institutions of income. Its income from China’ part is applied to the tax rate of 20%, but be levied at a reduced 10%. Conform to the conditions of the state council and approved by the new and high technology industries, they have the corporate income tax rate is 15%. In addition, the characteristics of the corporate income tax in China mainly include: (1) the taxable income tax basis;(2) the process of calculating the taxable income amount is complicated;(3) the amount can be a burden, the more income, the more tax, while the less income, the less tax. (4) pay the tax yearly, but can prepay monthly or quarterly.2 American Law2.1 American Corporate Income TaxCorporate income tax is imposed at the federal level[1]. on all entities treated as corporations (see Entity classification below), and by 47 states and the District of Columbia. Certain localities also impose corporate income tax. Corporate income tax is imposed on all domestic corporations and on foreign corporations having income or activities within thejurisdiction. For federal purposes, an entity treated as a corporation and organized under the laws of any state is a domestic corporation. [2]For state purposes, entities organized in that state are treated as domestic, and entities organized outside that state are treated as foreign. [3] 2.2Basic information about American corporate income tax.Here is the chart [4] of the federal American corporate income tax.According to the chart, we know, the tax rate of the American corporate income tax is from 15% to 35 % and using the extra progressive tax rate.3Comparison of the law between America and China3.1 Different Develop of the Corporate Income Tax in HistoryCompared to income tax in China and the United States of the development process, it is not hard to find, America setting up and developing the system of income tax is earlier than the China’s system, and it is nearly half a century in advance. America's corporate income taxemerged and developed in the 1920 s, and in the 80 s became the main tax revenue. In America, the country's corporate income tax is implemented the unified tax inside and outside in the 1990s. In addition, the United States claims that the principle of separation of powers—federalism, is the reason that the income tax system in the United States reflects the combination of democratic principles and the principle of separation of powers. This makes the United States once the corporate income tax reform, can very good and widely recognized, applied at the same time. the income tax revenue also began to make up most of the national fiscal revenue. In today, the corporate income tax system in America is going to be the most perfect system in world, and can be very good to the development as time goes by. Compared with America, the earliest Chinese income tax system is used for the needs of the control class to rule the country, so China's income tax legislation lacks democratic decision-making process, as well as the adaptability and scientific. Although, after the reform and opening-up policy, our country income tax system as learnt a lot from abroad, and has become increasingly perfect. But, in contrast to the United States, China's nearly seventy years behind the America in the income tax law’s establishing, revising and developing. Although, the first time establishing the income tax in two countries in the history had a difference with only fifty years. However, after that our country has been falling behind for 20 years, therefore, our country income tax system still has a lot of space to develop.3.2 Different Tax RateThe corporate income tax rate in China is below 25% and the maximum is 25%, with the flat rate. However, America uses the extra progressive tax rate, and the rate is from 15% to 35%. Meanwhile, America has two or three level of corporate income tax. So combining the local andstate level corporate income tax, we can find the average corporate income tax in America is quite high, and sometimes, it may be higher than China. The United States has the third highest general top marginal corporate income tax rate in the world at 39.1 percent, exceeded only by Chad and the United Arab Emirates. [5]Actually, the different tax rate is because of the economic growth and the country structure. For China is a developing country, we using the flat rate and lower rate to improve our economic and the precise our income tax system. meanwhile, we all know china a is a power- centralized country, so we only using one tax rate across the whole country. On the contrary, America is a federalism country, and according to their federal constitution, federal has no power on the state taxation, as a result, America has a relatively high tax rate, for the company in the different states have to pay different rate of the sates level tax and the federal level at the same time. In addition, America is developed country, and most developed countries using the progressive rate instead of flat rate. To be honest, progressive rate is more complicated than the flat rate but much more fair and equity.3.3 Different Tax Revenue proportionIn china, corporate tax is a heavy part of Chinese tax revenue. As I mentioned before, the corporate income tax in our country occupies more than 75% of the income tax revenue of our country. However, at the federal level, it is different. The biggest single tax is federal individual income tax, the second is the social insurance tax, and the third is the corporate income tax. America only levy the “S” corporation for the corporate income tax, and this corporation only occupies 25% of the total amount of companies. So clearly, that is the reason why the American corporate income tax does not have the same proportion as China has.3.4 Different Tax Problem in These Two CountriesIn China, the mainly problem of the corporate income tax is the incentive policies, there are not too much polices and government using the policy to control the market, as a result there is not a relatively freedom market as the America. However, America has a quite free market, and has an important problem, “race to bottom”. The state level corporate income tax may compete extremely. State government usually like to use tax package to attract big company. For example, the state of Illinois using the Tax package—a combination of the property tax credits, personal tax credits and corporate tax credits, to land the headquarter of the Boeing company in Chicago. And some states even like to eliminate the corporate income tax, and leads some important results, for instance, the deficit on budget. According to a report, the state of Virginia had a 2.6 billions deficit in the fiscal year 2015, and the deficit will expand in the future 3 years.4The Policy from the Chinese Corporate Income TaxThe CIT regime adopts the “predominantly industry-oriented, limited geography-based” tax incentive policy. Key emphasis is placed on “industry-oriented” incentives aiming at directing investments into those industry sectors and projects encouraged and supported by the State. The tax incentive policies mainly include the tax reduction, deductible tax rate, and so on [6].Tax reduction and exemption in the following program, as the chart shows. [7]China still have the policy of tax rate reduction.IC production enterprises with a total investment exceeding RMB8 billion, or which produce integrated circuits with a line-width of less than 0.25um are applicable to the reduced CIT rate of 15%.Key software enterprises and IC design enterprises are eligible for a reduced CIT rate of 10%. An enterprise has to fulfill a set of prescribed criteria and be subject to an assessment in order to qualify as a key software enterprise or key IC design enterprise.From 1 January 2009 to 31 December 2018, qualified technology- advanced service enterprises in 21 cities (such as Beijing, Shanghai, Tianjian, Guangzhou, Shenzhen, etc.) are applicable to a reduced CIT rate of 15%.All these policies are the law of complementariness. In China, we can find the policies are mainly focusing on the small business and high tech business, which shows the country is encouraging the company and industries to develop high tech, and change the company from traditional industry to high tech, long-lasting industry. All the policies are ideal, and rational but not benefit the large group people, so it may have some equity problem in the income tax system.5ConclusionAccording to the comparison and the background, policy of the corporate income tax in these two countries, we find both countries have their own rational income tax law andsystem, while both systems have some problems. Meanwhile, I think China can learn from the America to promote the freedom market competition and create a relatively equity and fair tax systems.Reference and BibliographyREFERENCE[1] Subtitle A of Title 26 of the United States Code, in particular 26 U.S.C. § 11, § 881, and § 882. For a thorough overview of federal income taxation of corporations, see Internal Revenue Service Publication 542, Corporations. See also Willis Hoffman chapters 17-20, Pratt & Kulsrud chapters 19–21, Fox chapter 30 (each fully cited under Further reading). For purely corporate tax matters, the Bittker & Eustice treatise cited fully under Treatises is authoritative and has been cited by the Supreme Court.[2] 26 U.S.C. § 7701(a)(4). Note that a sham entity may be ignored. See Pratt & Kulsrud 2005 p. 19-4.[3] See, e.g., New York State Publication 20, Tax Guide for Business, page 8.[4] Form 1120 Instructions for 2015 page 17[5] Puzzanghera, Jim (15 December 2015). "Corporate Income Tax Rates around the World, 2014". . Retrieved 28 December 2012.[6] [7] PricewaterhouseCoopers Consultants. (2015). The People’s Republic of China Tax Facts and Figures. Hongkong: PWC.Bibliography[1] Willis, Eugene; Hoffman, William H. Jr., et al: South-Western Federal Taxation, published annually. 2013 edition (cited above as Willis|Hoffman) ISBN 978-1-133-18955-8.[2] Pratt, James W.; Kulsrud, William N., et al: Federal Taxation, updated periodically. 2013 edition ISBN 978-1-133-49623-6 (cited above as Pratt & Kulsrud).[3] Fox, Stephen C., Income Tax in the USA, published annually. 2013 edition ISBN 978-0-985-18231-1。

法律法规名称中英对照

法律法规名称中英对照中华人民共和国发票管理办法Measures of the People's Republic of China for the Control of Invoices中华人民共和国澳门特别行政区基本法THE Basic Law of the Macao Special Administrative Region of the People's Republic of China中华人民共和国版权法Copyright Law of the People's Republic of China中华人民共和国保守国家秘密法Law of the People's Republic of China on Guarding State Secrets 中华人民共和国保险法Insurance Law of the People's Republic of China中华人民共和国标准化法Standardization Law of the People's Republic of China中华人民共和国兵役法Military Service Law of the People's Republic of China中华人民共和国草原法Grassland Law of the People's Republic of China中华人民共和国测绘法Surveying and Mapping Law of the People's Republic of China中华人民共和国城市房地产管理法Law of the People's Republic of China on Administration of the Urban Real Estate中华人民共和国城市规划法City Planning Law of the People's Republic of China中华人民共和国城市居民委员会组织法Organic Law of the Urban Residents Committee of the People's Republic of China中华人民共和国村民委员会组织法Organic Law of the Villagers Committees of the People's Republic of China中华人民共和国大气污染防治法Law of the People's Republic of China on the Prevention and Control of Atmospheric Pollution (Amended on 8/29/1995)中华人民共和国大气污染防治法Law of the People's Republic of China on the Prevention and Control of Atmospheric Pollution中华人民共和国地方各级人民代表大会和地方各级人民政府组织法Organic Law of the Local People's Congresses and Local People's Governments of the People's Republic of China (Amended in 1995)中华人民共和国缔结条约程序法Law of the People's Republic of China on the Procedure of the conclusion of Treaties中华人民共和国电力法Electricity Law of the People's Republic of China中华人民共和国对外贸易法Foreign Trade Law of the People's Republic of China中华人民共和国对外贸易法Foreign Trade Law of the People's Republic of China中华人民共和国法官法Judges Law of the People's Republic of China中华人民共和国反不正当竞争法Anti-Unfair Competition Law of the People's Republic of China 中华人民共和国防空法Civil Air Defense Law of the People's Republic of China中华人民共和国妇女权益保护法Law of the People's Republic of China on the Protection of Rights and Interests of Women中华人民共和国个人所得税法Individual Income T ax Law of the People's Republic of China中华人民共和国公民出境入境管理法Law of the People's Republic of China on the Control of the Exit and Entry of Citizens中华人民共和国公民出境入境管理法实施细则Rules for Implementation of the Law of the People's Republic of China on the Control of the Exit and Entry of Citizens (Amended on 7/15/1994) 中华人民共和国公民出入境管理法Law of the People's Republic of China on the Control of the Exitand Entry of Citizens中华人民共和国公司法Company Law of the People's Republic of China中华人民共和国归侨侨眷权益保护法Law of the People's Republic of China on the Protection of the Rights and Interests of Returned Overseas Chinese and the Family Members of Overseas Chinese中华人民共和国国防法National defense law of the People's Republic of China中华人民共和国国徽法Law of the People's Republic of China on the National Emblem中华人民共和国国籍法Nationality Law of the People's Republic of China中华人民共和国国家安全法State Security Law of the People's Republic of China中华人民共和国国家赔偿法Law of the People's Republic of China on State Compensation中华人民共和国国境卫生检疫法Frontier Health and Quarantine Law of the People's Republic of China中华人民共和国国旗法Law of the People's Republic of China on the National Flag中华人民共和国国务院组织法Organic Law of the State Council of the People's Republic of China 中华人民共和国海关法Customs Law of the People's Republic of China中华人民共和国海商法Maritime Code of the People's Republic of China中华人民共和国海上交通安全法Maritime Traffic Safety Law of the People's Republic of China中华人民共和国海洋环境保护法Marine Environment Protection Law of the People's Republic of China中华人民共和国海洋环境保护法Marine Environment Protection Law of the People's Republic of China中华人民共和国海域使用管理法Sea Area Use Management Law of the People's Republic of China中华人民共和国合伙企业登记管理办法Measures of the People's Republic of China for the Administration of Partnership Enterprise Registration中华人民共和国红十字标志使用办法Provisions of the People's Republic of China on the Use of Red Cross Signs中华人民共和国红十字会法Law of the People's Republic of China on Red Cross Society中华人民共和国环境保护法Environmental Protection Law of the People's Republic of China中华人民共和国婚姻法Marriage Law of the People's Republic of China中华人民共和国集会游行示威法Law of the People's Republic of China on Assemblies, Processions and Demonstrations中华人民共和国计量法Metrology Law of the People's Republic of China中华人民共和国继承法Law of Succession of the People's Republic of China中华人民共和国监狱法Prison Law of the People's Republic of China中华人民共和国检察官法Public Procurators Law of the People's Republic of China中华人民共和国节约能源法Energy Conservation Law of the People's Republic of China中华人民共和国戒严法Martial Law of the People's Republic of China中华人民共和国进出口商品检验法Law of The People's Republic of China on Import and Export Com-Modity Inspection中华人民共和国军事设施保护法Law of the People's Republic of China on the Protection of Military Installations中华人民共和国科学技术进步法Law of the People's Republic of China on Science and Technology Progress中华人民共和国矿产资源法Mineral Resources Law of the People's Republic of China中华人民共和国领海及毗连区法Law of the People's Republic of China on the Territorial Sea and the Contiguous Zone中华人民共和国民法通则General Principles of the Civil Law of the People's Republic of China 中华人民共和国民事诉讼法Civil Procedure Law of The People's Republic 0f China中华人民共和国民事诉讼法（1991）Civil Procedure Law of the People's Republic of China中华人民共和国民用航空法Civil Aviation Law of the People's Republic of China中华人民共和国民族区域自治法Law of the People's Republic of China on Regional National Autonomy中华人民共和国拍卖法Auction Law of the People's Republic of China中华人民共和国企业法人登记管理条例Regulations of the People's Republic of China for Controlling the Registration of Enterprises As Legal Persons中华人民共和国全国人民代表大会和地方各级人民代表大会选举法Electoral Law of the National People's Congress and Local People's Congress of the People's Republic of China (Amended in 1995)中华人民共和国全国人民代表大会组织法Organic Law of the National People's Congress of the People's Republic of China中华人民共和国人民警察法People's Police Law of the People's Republic of China中华人民共和国森林法Forestry Law of the People's Republic of China中华人民共和国商标法Trademark Law of the People's Republic of China中华人民共和国商标法（修正）Trademark Law of the People's Republic of China中华人民共和国涉外经济合同法Law of The People's Republic of China on Economic Contracts involving Foreign Interest中华人民共和国食品卫生法（1995）Food Hygiene Law of the People's Republic of China中华人民共和国收养法（1998年11月4日修改）Adoption Law of the People's Republic of China (Amended on 11/4/1998)中华人民共和国水法Water Law of the People's Republic of China中华人民共和国水污染防治法Law of the People's Republic of China on the Prevention and Control of Water Pollution中华人民共和国水污染防治法（1996）Law of the People's Republic of China on the Prevention and Control of Water Pollution (Amended on 5/15/1996)中华人民共和国税收征收管理法（1995）Law of the People's Republic of China on the Administration of T ax Collection (Amended on 2/28/1995)中华人民共和国条约缔结程序法Law of the People's Republic of China on the Procedure of the Conclusion of Treaties中华人民共和国统计法Statistics Law of the People's Republic of China中华人民共和国土地管理法实施条例Regulations on the Implementation of the Land Administration Law of the People's Republic of China (1998)中华人民共和国外国企业所得税法The Foreign Enterprise Income T ax Law of the People's Republic of China中华人民共和国外国人出入境管理法Law of the People's Republic of China on Control of the Entry and Exit of Aliens中华人民共和国外国人入境出境管理法Law of the People's Republic of China on Control of the Entry and Exit of Aliens中华人民共和国外国人入境出境管理法实施细则Rules for Implementation of the Law of the People's Republic of China on Control of the Entry and Exit of Aliens中华人民共和国外商投资企业和外国企业所得税法Income T ax Law of The People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises中华人民共和国外资企业法Law of the People's Republic of China on Foreign-Capital Enterprises中华人民共和国未成年人保护法Law of the People's Republic of China on the Protection of Minors 中华人民共和国文物保护法Law of the People's Republic of China on the Protection of Cultural Relics中华人民共和国宪法Constitution of the People's Republic of China中华人民共和国宪法修正案Amendment to the Constitution of the People's Republic of China 中华人民共和国宪法修正案（1988）Amendment to the Constitution of the People's Republic of China (1988)中华人民共和国献血法Blood Donation Law of the People's Republic of China中华人民共和国香港特别行政区基本法The Basic Law of the Hong Kong Special Administrative Region of the People's Republic of China中华人民共和国香港特别行政区选举第九届全国人民代表大会代表的办法Procedures for the Election of Delegates of the Hong Kong SAR of the People's Republic of China to the Ninth NPC中华人民共和国香港特别行政区驻军法Garrison Law of the Hong Kong Special Administrative Region of the People's Republic of China中华人民共和国香港特别行政区驻军法Law of the People's Republic of China on Garrisoning the Hong Kong Special Administrative Region中华人民共和国消费者权益保护法Law of the People's Republic of China on the Protection of Consumers' Rights and Interests中华人民共和国刑法Criminal Law of the People's Republic of China中华人民共和国行政处罚法The Law of the People's Republic of China on Administrative Punishments中华人民共和国行政诉讼法Administrative Procedure Law of the People's Republic of China中华人民共和国烟草专卖法Law of the People's Republic of China on Tobacco Monopoly中华人民共和国药品管理法Pharmaceutical Administration Law of the People's Republic of China中华人民共和国药品管理法实施办法Measures for the Implementation of the Pharmaceutical Administration Law of the People's Republic of China中华人民共和国野生动物保护法Law of the People's Republic of China on the Protection of Wild Life中华人民共和国野生动物保护法Law of the People's Republic of China on the Protection of Wildlife中华人民共和国义务教育法Compulsory Education Law of the People's Republic of China中华人民共和国邮政法Postal Law of the People's Republic of China中华人民共和国预备役军官法Reserve Officers Law of the People's Republic of China中华人民共和国中国人民银行法Law of the People's Republic of China on the People's Bank of China中华人民共和国中外合资经营企业法Law of the People's Republic of China on Chinese-Foreign Equity Joint Ventures中华人民共和国中外合作经营企业法Law of the People's Republic of China on Chinese Foreign Contractual Joint Ventures中华人民共和国仲裁法Arbitration Law of the People's Republic of China中华人民共和国著作权法Copyright Law of the People's Republic of China中华人民共和国专利法（修正）Patent Law of the People's Republic of China中华人民共和国专属经济区和大陆架法Law of the People's Republic of China on the Exclusive Economic Zone and the Continental Shelf。

中华人民共和国个人所得税法（2018年修正）-中华人民共和国主席令第九号

中华人民共和国个人所得税法（2018年修正）正文：----------------------------------------------------------------------------------------------------------------------------------------------------中华人民共和国个人所得税法（1980年9月10日第五届全国人民代表大会第三次会议通过根据1993年10月31日第八届全国人民代表大会常务委员会第四次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第一次修正根据1999年8月30日第九届全国人民代表大会常务委员会第十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第二次修正根据2005年10月27日第十届全国人民代表大会常务委员会第十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第三次修正根据2007年6月29日第十届全国人民代表大会常务委员会第二十八次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第四次修正根据2007年12月29日第十届全国人民代表大会常务委员会第三十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第五次修正根据2011年6月30日第十一届全国人民代表大会常务委员会第二十一次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第六次修正根据2018年8月31日第十三届全国人民代表大会常务委员会第五次会议《关于修改〈中华人民共和国个人所得税法〉的决定》第七次修正）第一条在中国境内有住所，或者无住所而一个纳税年度内在中国境内居住累计满一百八十三天的个人，为居民个人。

居民个人从中国境内和境外取得的所得，依照本法规定缴纳个人所得税。

在中国境内无住所又不居住，或者无住所而一个纳税年度内在中国境内居住累计不满一百八十三天的个人，为非居民个人。

非居民个人从中国境内取得的所得，依照本法规定缴纳个人所得税。

中国税收居民身份认定规则

中国税收居民身份认定规则一、个人在中国境内有住所，或者无住所而在境内居住满一年的个人应认定为中国税收居民。

在中国境内有住所是指因户籍、家庭、经济利益关系而在中国境内习惯性居住。

所谓习惯性居住，是判定纳税义务人是居民或非居民的一个法律意义上的标准，不是指实际居住或在某一个特定时期内的居住地。

如因学习、工作、探亲、旅游等而在中国境外居住的，在其原因消除之后，必须回到中国境内居住的个人，则中国即为该纳税人习惯性居住地。

居住满一年是指在一个纳税年度居住365日，一次不超过30日或多次累计不超过90日的临时离境，不扣减天数。

相关法律法规：中华人民共和国个人所得税法第一条/guoshui/action/GetArticleView1.do?id=157488&flag=1中华人民共和国个人所得税实施条例第二、三条/guoshui/action/GetArticleView1.do?id=157773&flag=1 国家税务总局关于印发《征收个人所得税若干问题的规定》的通知（国税发[1994]89号）/guoshui/action/GetArticleView1.do?id=1183&flag=1二、实体依法在中国境内成立，或者依照外国（地区）法律成立但实际管理机构在中国境内的企业，应认定为中国税收居民。

依法在中国境内成立的企业，包括依照中国法律、行政法规在中国境内成立的企业、事业单位、社会团体以及其他取得收入的组织。

依照外国（地区）法律成立的企业，包括依照外国（地区）法律成立的企业和其他取得收入的组织。

实际管理机构是指对企业的生产经营、人员、账务、财产等实施实质性全面管理和控制的机构。

相关法律法规：中华人民共和国企业所得税第二条/guoshui/action/GetArticleView1.do?id=3468&flag=1中华人民共和国企业所得税实施条例第三、四条/guoshui/action/GetArticleView1.do?id=25088&flag=1三、不视为税收居民的实体合伙企业、个人独资企业不属于税收居民实体。

个人所得税实施条例英文版

中华人民共和国个人所得税法实施条例(英文版)类别: 部门: 未知地区: 全国颁布时间: 1994年1月28日阅读次数: 366REGULATIONS FOR THE IMPLEMENTATION OF THE INDIVIDUAL INCOME TAXLAW OF THE PEOPLE'S REPUBLIC OF CHINA(State Council: 28 January 1994)Whole Doc.Article 1These Regulations are formulated in accordance with the IndividualIncome Tax law of the People's Republic of China (the "Tax Law").Article 2For the Purposes of the first paragraph of Article 1 of the Tax Law,the term "individuals who have domicile in China" shall mean individualswho by reason of their permanent registered address, family or economicinterests, habitually reside in the People's Republic of China.Article 3For the purposes of the first paragraph of Article 1 of the Tax Law,the term "have resided for one year or move in China" shall mean to haveresided within the People's Republic of China for 365 days in a Tax Year.No deductions shall be made from that number of days for Temporary Tripsout of the People's Republic of China.For the purposes of preceding paragraph, the term "Temporary Tripsout of the People's Republic of China" shall mean absence from thePeople's Republic of China for not more than 30 days during a single trip,or not more than a cumulative total of 90 days over a number of trips,within the same Tax Year.Article 4For the purposes of the first and second paragraphs of Article 1 ofthe Tax Law, the term "income derived from sources within China" shallmean income the source of which is inside the People's Republic of China,and the term "from sources outside China" shall mean income the source ofwhich is outside the People's Republic of China.Article 5The following income, whether the place of payment is inside thePeople's Republic of China or not, shall be income derived from sourcesinside the People's Republic of China.(1) income from personal services provided inside the People'sRepublic of China because of the tenure of an office, employment, theperformance of a contract, etc.;(2) income from the lease of property to a lessee for use inside thePeople's Republic of China;(3) income from the assignment of property such as buildings, land use rights, etc. inside the People's Republic of China or the assignment inside the People's Republic of China of any other property;(4) Income from the licensing for use inside the People's Republic of China of any kind of licensing rights;(5) income from interest, dividends and extra dividends derived from companies, enterprises and other economic organizations or individuals inside the People's Republic of China.Article 6For income derived from sources outside the People's Republic of China of individuals not domiciled in the People's Republic of China, but resident for more than one year and less than five years, subject to the approval of the tax authorities-in-charge, individual income tax may be paid on only that part which was paid by companies, enterprises or other economic organizations or individuals which are inside the People's Republic of China. Individuals who reside for more than five years shall, commencing from the sixth year, pay individual income tax on the whole amount of income derived from sources outside the People's Republic of China.Article 7For individuals who are not domiciled in the People's Republic of China, but who reside inside the People's Republic of China consecutively or accumulatively for not more than 90 days in any one Tax Year, their income derived from sources inside the People's Republic of China which is paid by an employer outside the People's Republic of China, and which is not borne by the employer's establishment or business place within the People's Republic of China, shall be exempt from individual income tax.Article 8The scope of the categories of income mentioned in Article 2 of the Tax Law shall be as set forth below;(1) The term "income from wages and salaries" shall mean wages, salaries, bonuses, year-end extras, profit shares, subsidies, allowances and other income related to the tenure of an office or employment that is derived by individuals by virtue of the tenure of an office or employment.(2) The term "income from production or business operation derived by individual industrial and commercial households" shall mean the following:(a) income derived by individual industrial and commercial households from engagement in industry, handicrafts, construction, transportation, commerce, the food and beverage industry, the service industry, the repair industry and production and business in other industries;(b) income derived by individuals from engagement, with approval from the relevant government authorities and after having obtained licenses, inthe provision of educational. medical, advisory and other services activities for consideration;(c) other income derived by individuals from engagement in individual industrial and commercial production and business;(d) all taxable income related to production and business of the above individual industrial and commercial households and individuals.(3) The term "income from contracted or leased operation of enterprises or institutions" shall mean income derived by individuals from contracted or leased operations, or from assigning such contracts or leases, including income of a wage or salary nature derived by individuals on a monthly basis or from time to time.(4) The term "income from remuneration for personal services" shall mean income derived by individuals from engagement in design, decoration, installation, drafting, laboratory testing, other testing, medical treatment, legal accounting, advisory, lecturing, news, broadcasting, translation, proofreading, painting and calligraphic, carving, moving picture and television, sound recording, video recording, show, performance, advertising, exhibition and technical services, introduction services, brokerage services, agency services and other personal services.(5) The term "income from author's remuneration" shall mean income derived by individuals by virtue of the publication of their works in books, newspapers and periodicals.(6) The term "income from royalties" shall mean income derived by individuals from provision of the right to use patent rights, trademark rights, copyrights, non-patented technology and other licensing rights, Income from provision of the fight to use copyrights shall not include income from author's remuneration.(7) The term "income from interest, dividends and extra dividends" shall mean income from interest, dividends and extra dividends that is derived by individuals by virtue of their possession of creditor's rightsand share rights.(8) The term "income from lease of property" shall mean income derived by individuals from the lease of buildings, land use rights, machinery, equipment, means of transportation and other property.(9) The term "income from transfer of properly" shall mean income derived by individuals from the assignment of negotiable securities, share rights, structures, land use rights, machinery, equipment, means of transportation and other property.(10) The term "contingent income" shall mean income derived by individuals from winning awards, prizes and lotteries and other income of an occasional nature.Income derived by individuals for which the taxable category is difficult to determine shall be decided upon by the taxauthorities-in-charge.Article 9Measures for the levy and collection if individual income tax on income from the transfer of shares shall be separately formulated by the Ministry of Finance and implemented upon approval by the State Council. Article 10Taxable income derived by individuals shall include cash, physical objects and negotiable securities. If the income is in the form of physical objects, the amount of taxable income shall be determined according to the price specified on the voucher obtained. If there is no receipt for the physical objects or if the price specified on the voucheris obviously on the low side, the tax authorities-in-charge shall determine the amount of taxable income by reference to the local market price, If the income is in the form of negotiable securities, the amountof taxable income shall be determined by the tax authorities-in-charge according to the face value and the market price.Article 11For the purposes of item (4) of Article 3 of the Tax Law, the phrase"a specific payment of income from remuneration for personal service is excessively high" shall mean a payment received as remuneration for personal service with an amount of taxable income exceeding RMB 20000.That part of taxable income as mentioned in the preceding paragraph which exceeds RMB 20000 but does not exceed RMB 50000 shall, after the amount of tax payable is calculated in accordance with the Tax Law. be subject to an additional levy at the rate of 50 percent of the amount oftax payable. That part which exceeds RMB 50000 shall be subject to an additional levy at the rate of 100 percent of tax payable.Article 12For the purposes of item (2) of Article 4 of the Tax Law, the term "interest on national debt obligations" shall mean interest income derivedby individuals by virtue of holding bonds issued by the Ministry of Finance of the People's Republic of China, and the term "interest on financial debentures issued by the state" shall mean interest income derived by individuals by viture of holding financial bonds issued with State Council approval.Article 13For the purposes of item (3) of Article 4 of the Tax Law, the term "subsidies and allowances paid in accordance with uniform regulations of the state" shall mean special government subsidies issued in accordance with State Council regulations and allowances and subsidies that are exempt from individual income tax by State Council regulations.Article 14For the purposes of item (4) of Article 4 of the Tax Law, the term"welfare benefits" shall mean cost-of-living subsidies paid to individuals according to relevant state regulations out of the welfare benefits orlabor union funds allocated by enterprises, institutions, government agencies and social organizations, and the term "relief payments" shall mean hardship subsidies paid to individuals by civil affairs authoritiesof the state.Article 15For the purposes of item (8) of Article 4 of the Tax Law, the "income derived by the diplomatic agents, consular officers and other personnel who are exempt from tax under the provisions of the relevant Laws of China" shall mean income that is tax-exempt under the Regulations of the People's Republic of China Concerning Diplomatic Privileges and Immunities and the Regulations of the People's Republic of China concerning Consular Privileges and Immunities.Article 16The ranges and periods of the reductions in individual income tax referred to in Article 5 of the Tax Law shall be stipulated by the People's Governments of the provinces, autonomous regions and municipalities directly under the central government.Article 17For the purposes of item (2) of the first paragraph of Article 6 ofthe Tax Law, the terms "costs" and "expenses" shall mean all direct expenditures, indirect expenses allocated as costs, as well as marketing expenses, administrative expenses and financial expenses incurred by taxpayers while engaging in production and business, and the term "losses" shall mean all non-operating expenditures incurred by taxpayers in the course of production and business.If a taxpayer engaging in production or business fails to provide complete and accurate tax information and is unable to correctly calculate the amount of taxable income, his amount of taxable income shall be determined by the tax authorities-in-charge.Article 18For the purposes of item (3) of the first paragraph of Article 6 ofthe Tax Law, the term "the gross income in a tax year" shall mean the share of the operating profit or the income of a wage or salary nature derived by the taxpayer according to the contract for the contracted or leased operation and the term "deduction of necessary expenses" shall mean a monthly deduction of RMB 800.Article 19For the purposes of item (5) of the first paragraph of Article 6 ofthe Tax Law, the term "the original value of the property" shall mean:(1) in the case of negotiable securities, the price for which theywere purchased and related expenses paid according to regulations at thetime of purchase;(2) in the case of buildings, the construction expenses or purchase price, and other related expenses;(3) in the case of land use rights, amount paid to acquire the landuse rights, land development expenses and other related expenses;(4) in the case of machinery, equipment, vehicles and vessels, the purchase, freight, installation expenses and other related expenses;(5) in the case of other property, the original value shall be determined by reference of the above methods.If a taxpayer fails to provide complete and accurate vouchers concerning the original value of the property and is unable to correctly calculate the original value of the property, the original value of the property shall be determined by the tax authorities-in-charge.Article 20For the purposes of item (5) of the first paragraph of Article 6 ofthe Tax Law, the term "reasonable expenses" shall mean relevant expenses paid in accordance with regulations at the time of sale.Article 21For the purposes of items (4) and (6) of the first paragraph of Article 6 of the Tax Law, the term "each payment" shall mean:(1) in the case of income from remuneration for personal services, the amount, if the income is derived in a lump sum, of that lump sum; and, if the income is of a continuing nature and pertains to the same project, the income derived during one month;(2) in the case of income from author's remuneration, the income derived on each instance of publication;(3) in the case of income from royalties, the income derived from each instance of licensing a licensing right;(4) in the ease of income from the lease of property, the income derived during one month;(5) in the case of income from interest, dividends and extra dividends, the income derived each time interest, dividends or extra dividends are paid;(6) in the case of contingent income, each payment of such income obtained.Article 22Tax on income from the assignment of property shall be calculated and paid on the proceeds of a single assignment of property less the original value of the property and reasonable expenses.Article 23If the same item of income is derived by two or more individuals, tax thereon shall be calculated and paid separately on the income derived by each individual after the deduction of expenses respectively in accordancewith the Tax Law.Article 24For the purposes of the second paragraph of Article 6 of the Tax Law,the term "individual income donated to educational and other public welfare undertakings" refers to the donation by individuals of their income to educational and other public welfare undertakings, and to areas suffering from serious natural disasters or poverty, through social organizations or government agencies in the People's Republic of China.That part of the amount of donations which does not exceed 30 percentof the amount of taxable income declared by the taxpayer may be deducted from his amount of taxable income.Article 25For the purposes of the third paragraph of Article 6 of the Tax Law,the term "income from wages and salaries from sources outside China" shall mean income from wages and salaries derived from the tenure of an officeor employment outside the People's Republic of China.Article 26For the purposes of the third paragraph of Article 6 of the Tax Law,the term: "additional deductions for expenses" shall mean a monthly deduction for expenses in the amount specified in Article 28 hereof in addition to the deduction for expenses of RMB 800.Article 27For the purposes of the third paragraph of Article 6 of the Tax Law,the term "the scope of applicability of such additional deductions for expenses" shall mean:(1) foreign nationals working in foreign investment enterprises and foreign enterprises in the People's Republic of China;(2) foreign experts hired to work in enterprises, institutions,social organizations and government agencies in the People's Republic of China;(3) individuals who are domiciled in the People's Republic of Chinaand derive income from wages and salaries by virtue of their tenure of an office or employment outside the People's Republic of China; and(4) other personal as determined by the Ministry of Finance.Article 28The standard for the additional deductions for expenses mentioned inthe third paragraph of Article 6 of the Tax Law shall be RMB 3200.Article 29Overseas Chinese and Hong Kong, Macao and Taiwan compatriots shall be treated by reference to Article 26, 27 and 28 hereof.Article 30Individuals who are domiciled in the People's Republic of China, orwho are not domiciled but have resided in the People's Republic of Chinafor at least one year shall calculate the amounts of tax payable for income derived from sources within and outside the People's Republic of China separately.Article 31For the purposes of Article 7 of the Tax Law, the term "income tax paid to foreign authorities" shall mean the amount of income tax payable, and actually paid, on income derived by a taxpayer from sources outside the People's Republic of China, according to the laws of the country or region from which that income was derived.Article 32For the purposes of Article 7 of the Tax Law, the term "the amount of tax otherwise payable under this Law" shall mean the amount of tax payable on income derived by a taxpayer from sources outside the People's Republic of China, computed separately for each different country or region and for each different income category, in accordance with the standards for the deduction of expenses and the applicable tax rates stipulated in the Tax Law. The sum of the amounts of tax payable in the different income categories within the same country or region shall be the limit for deductions for that country or region.If the actual amount of individual income tax paid by a taxpayer in a country or region outside the People's Republic of China is less than the limit for deductions for that country or region computed in accordance with the provisions of the preceding paragraph, the balance shall be paidin the People's Republic of China. If the amount exceeds the limit for deductions for that country or areas, the excess portion may not be deducted from the amount of tax payable for that Tax Year; however, such excess portion may be deducted from any unused portion of the limit for deductions for that country or region during subsequent Tax Years, for a maximum period of five years.Article 33When taxpayers apply for approval to deduct the amounts of individual income tax paid outside the People's Republic of China in accordance with Article 7 of the Tax Law, they shall provide the original tax payment receipts issued by the tax authorities outside the People's Republic of China.Article 34When withholding agents make taxable payments to individuals, they shall withhold tax in accordance with the Tax Law, pay the tax over to the treasury in a timely manner, and keep special records for future inspection.For the purposes of the preceding paragraph, the term "payments" shall include payments in cash, payments by remittance, payments byaccount transfer, and payments in the form of negotiable securities, physical objects and other forms.Article 35Taxpayers who personally file tax returns shall file the returns withand pay tax to the tax authorities-in-charge of the place where their income is derived. Taxpayers who derive income from sources outside the People's Republic of China, or who derive income in two or more places inside the People's Republic of China, may select one place in which to file tax returns and pay tax. Taxpayers who wish to change the location in which they file tax returns and pay tax shall obtain the approval of the original tax authorities-in-charge.Article 36When taxpayers who personally file tax returns file their returns,tax payments that have been withheld inside the People's Republic of China may be deducted from the amount of tax payable, in accordance with relevant regulations.Article 37Taxpayers who concurrently derive income under two or more of the categories listed in Article 2 of the Tax Law shall compute and pay tax separately for each category. Taxpayers who derive income under items (1), (2) or (3) of Article 2 of the Tax Law in two or more places insidethe People's Republic of China shall combine the income under the same category for the computation and payment of tax.Article 38For the purposes of the second paragraph of Article 9 of the Tax Law, the term "specified industries" shall mean the excavation industry, ocean-shipping industry, deepsea fishing industry and other industries as determined by the Ministry of Finance.Article 39For the purposes of the second paragraph of Article 9 of the Tax Law, the term "tax computed on an annual basis and paid in advance in monthly installments" shall mean the monthly prepayment of the tax payable on the income from wages and salaries of staff and workers in the specified industries listed in Article 38 hereof, and the computation of the actualtax payment due, within 30 days from the last day of the year, by averaging over 12 months the total wages and salary income for the whole year, at which time excess payments shall be refunded and deficiencies shall be made good.Article 40For the purposes of the fourth paragraph of Article 9 of the Tax Law, the phrase "the tax shall be paid into the state treasury within 30 days after the end of each tax year" shall mean that taxpayers who derive their income from contracted or leased operation of enterprises in a lump sumpayment at the end of the year, shall pay the tax payable thereon into theState treasury within 30 days of the date on which the income is derived. Article 41In accordance with Article 10 of the Tax Law, foreign currency income shall be converted into Renminbi for the computation of the amount of taxable income at the exchange rate published by the People's Bank of China on the last day of the month preceding that in which the tax payment receipt is issued. At the time of the annual settlement after the end ofthe year in accordance with the Tax Law, the amounts of foreign currency income on which tax has been prepaid on a monthly basis or each time the income was derived shall not be converted again. As for the portion of income the tax on which is to be made up, the amount of taxable income shall be computed by converting such portion of income into Renminbi according to the exchange rate published by the People's Bank of China onthe last day of the preceding Tax Year.Article 42When tax authorities pay commissions to withholding agents in accordance with Article 11 of the Tax Law, they shall issue to the withholding agents monthly refund certificate, on the strength of whichthe withholding agent shall carry out treasury refund procedures with designated banks.Article 43The models for individual income tax returns, individual income tax withholding returns and individual income tax payment receipts shall be formulated by the State Administration of Taxation in a unified manner. Article 44For the purposes of the Tax Law and these Regulations, the term "Tax Year" shall mean the period commencing on January 1 and ending on December 31 on the Gregorian calendar.Article 45Commencing with the 1994 Tax Year, individual income tax shall be computed, levied and collected in accordance with the Tax Law and these Regulations.Article 46These Regulations shall be interpreted by the Ministry of Finance andthe State Administration of Taxation.Article 47These Regulations shall be implemented as from the date of promulgation. The Provisional Regulations of the State Council of the People's Republic of China Concerning the Reduction of Individual Income Tax on the Income From Wages and Salaries Derived by Foreign Personnel Working in China promulgated by the State Council on August 8, 1987 shall be repealed at the same time.。

Law_of_the_People's_Republic_of_China_on_Wholly_Foreign-owned_Enterprises-外资企业法

中华⼈民共和国外资企业法（2000年修订版）Law of the People's Republic of China on Wholly Foreign-owned Enterprises (Revised in 2000)发文日期: 2000-10-31Promulgation date: 2000-10-31地域: 全国Effective region: NATIONAL颁布机关: 全国⼈民代表⼤会常务委员会Promulgator: Standing Committee of the National People's Congress文号: 中华⼈民共和国主席令第41号Document no: Order of the President No.41时效性: 现行有效Effectiveness: Effective生效日期: 2000-10-31Effective date: 2000-10-31所属分类: 外商投资 ( 投资法->外商投资 ) Category: Foreign Investment ( Investment Law->Foreign Investment )中华⼈民共和国外资企业法Law of the People's Republic of China on Wholly Foreign-owned Enterprises (Revised in 2000)中华⼈民共和国主席令第41号Order of the President of the People's Republic of China No. 41 2000年10月31日October 31, 20001986年4月12日第六届全国⼈民代表⼤会第四次会议通过，根据2000年10月31日第九届全国⼈民代表⼤会常务委员会第十⼋次会议《关于修改〈中华⼈民共和国外资企业法〉的决定》修正）Adopted at the 4th Session of the 6th National People's Congress on April 12, 1986 and amended according to the Decision on Revising the Wholly Foreign-owned Enterprise Law made at the 18th Session of the Standing Committee of the 9th National People's Congress on October 31, 2000. 第⼀条为了扩⼤对外经济合作和技术交流，促进中国国民经济的发展，中华⼈民共和国允许外国的企业和其他经济组织或者个⼈（以下简称外国投资者）在中国境内举办外资企业，保护外资企业的合法权益。

中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税的协定-英文

德国[GERMANY]中华人民共和国和德意志联邦共和国关于对所得和财产避免双重征税的协定AGREEMENT BETWEEN THE PEOPLE'S REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL (Unofficial translation)议定书PROTOCOLAGREEMENT BETWEEN THE PEOPLE'S REPUBLIC OF CHINA AND THE FEDERAL REPUBLIC OF GERMANY FOR THE AVOIDANCE OF DOUBLE TAXATION WITH RESPECT TO TAXES ON INCOME AND CAPITAL (Unofficial translation)The People's Republic of China and the Federal Republic of Germany;Desiring to further their economic relations and to avoid double taxation of income as well as to eliminate tax evasion;Have, following amicable negotiations by the representatives of each Government, agreed as follows:Article 1Personal ScopeThis Agreement shall apply to persons who are residents of one or both of the Contracting States.Article 2Taxes Covered1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.3. The existing taxes to which the Agreement shall apply are:(a) in the People's Republic of China:(i) the individual income tax;(ii) the income tax concerning joint ventures with Chinese and foreign investment;(iii) the income tax concerning foreign enterprises; and(iv) the local income tax(hereinafter referred to as "Chinese tax" ) ;(b) in the Federal Republic of Germany:(i) the individual income tax (die Einkommensteuer) ;(ii) the corporate income tax (die Korperschaftsteuer) ;(iii) the capital tax (die Vermgensteuer) ; and(iv) the trade tax (die Gewerbesteuer)(hereinafter referred to as "German tax" ) .4. The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. Within reasonable periods of time, the competent authorities of the Contracting States shall notify each other of changes which have been made in their respective taxation laws.Article 3General Definitions1. For the purposes of this Agreement, unless the context otherwise requires:(a) the terms "a Contracting State" and "the other Contracting State" mean, as the context requires, the People's Republic of China or the Federal Republic of Germany, and when used in a geographical sense, the territory in which the tax laws of the relevant Contracting State are in force, including the territorial sea and areas beyond the territorial sea within which the relevant Contracting State may, in accordance with international law, exercise the right of exploration for and exploitation of the natural resources of the seabed and its subsoil;(b) the term "person" includes an individual, a company and any other body of persons;(c) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes;(d) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;(e) the term "national" means an individual who under the laws of a Contracting State possesses the nationality of that Contracting State, as well as a legal person, partnership and association deriving itsstatus as such from the laws in force in a Contracting State;(f) the term "international traffic" means any transport by a ship or aircraft operated by an enterprise which has its place of head office in a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;(g) the term "competent authority" means in the case of the People's Republic of China the Ministry of Finance or its authorised representative and in the case of the Federal Republic of Germany the Federal Ministry of Finance.2. As regards the application of the Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.Article 4Resident1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of head office or any other criterion of a similar nature.2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:(a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States; he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests) ;(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;(d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which its place of head office is situated.Article 5Permanent Establishment1. For the purposes of this Agreement, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.2. The term "permanent establishment" includes especially:(a) a place of management;(b) a branch;(c) an office;(d) a factory;(e) a workshop; and(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.3. The term "permanent establishment" shall also include:(a) a building site or assembly project or any supervising activities connected therewith, if the construction, assembly or supervising activities last for more than 6 months;(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through its employees or other personnel, when the activities in the other Contracting State (for the same or a connected project) continue for a period or periods aggregating more than 6 months within any 12-month period.4. Notwithstanding paragraphs 1 to 3 of this Article, the term "permanent establishment" shall be deemed not to include:(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.5. Notwithstanding the provisions of paragraphs 1 and 2, where a person-other than an agent of an independent status to whom paragraph 6 applies-is acting on behalf of an enterprise and has, and habitualy exercises in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterpise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, wouldnot make this fixed place of business a permanent establishment under the provisions of that paragraph.6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.Article 6Income from Immovable Property1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other State.2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State in which the property is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agricultural and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, leasing, or use in any other form of immovable property.4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.Article 7Business Profits1. The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries onbusiness in the other Contracting State through a permanent establishment situated therein, there shallin each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which itis a permanent establishment.3. In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.6. For the purposes of paragraphs 1 to 5, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.7. Where profits include items of income which are dealt with in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.Article 8Shipping and Air Transport1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated.2. If the place of head office of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.3. The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.Article 9Associated EnterprisesWhere(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State;and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.Article 10Dividends1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed 10 per cent of the gross amount of the dividends.This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.3. The term "dividends" as used in this Article means income from shares, mining shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or afixed base situated in that other State, nor subject the company's undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.Article 11Interest1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2. However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State. But if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.3. Notwithstanding the provisions of paragraph 2, interest(a) derived from the Federal Republic of Germany is exempt from German tax, if paid:(i) to the Government of the People's Republic of China;(ii) to the People's Bank of China, the Agricultural Bank of China, the People's Construction Bank of China, the Investment Bank of China or the Industrial and Comnercial Bank of China;(iii) on a loan directly guaranteed or financed by the Bank of China or the Chinese International Trust and Investment Company; or(iv) to public credit institution of the Government of the People's Republic of China, if the competent authorities of both States have mutually agreed thereto;(b) derived from the People's Republic of China is exempt from Chinese tax, if paid:(i) to the Government of the Federal Republic of Germany;(ii) to the Deutsche Bundesbank, the Kredietanstalt für Wiederaufbau or the Deutsche Finanzierungsgesellschaft für Beteiligungen in Entwicklungslndern (the German Federal Bank, the Credit Institure for Reconstruction, or the German Finance Company for Investment in Developing Countries) ;(iii) on a loan, directly guaranteed or financed by Hermes; or(iv) to a public credit institution of the Federal Government, if the competent authorities of both States have agreed thereto.4. The term "interest" as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.5. The provisions of paragraphs 1 to 3 shall not apply if the beneficial owner of the interest being aresident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.6. Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.7. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence or such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.Article 12Royalties1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2. However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.3. The term "royalties" as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and films or tapes for broadcasting or television, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial, or scientific equipment, or for information concerning industrial, commercial or scientific experience.4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which theroyalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.5. Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that State itself, a local authority or a resident of that Contracting State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and those royalties are borne by that permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.6. Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.Article 13Capital Gains1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.3. Gains from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships, aircraft or boats, shall be taxable only in the Contracting State in which the place of head office of the enterprise is situated.4. Gains derived by a resident of a Contracting State from the alienation of any property other than that referred to in paragraphs 1 to 3 and which is situated in the other Contracting State, may be taxed in that other State.Article 14Independent Personal Services1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State:(a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities but only so much of the income as is attributable to that fixed base; or(b) if his stay in the other Contracting State is for a period or periods, in the aggregate, more than 183 days in the calendar year concerned, only so much of the income as is derived from the activities in that other State.2. The term "professional services" includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.Article 15Dependent Personal Services1. Subject to the provisions of Articles 16, 18, 19, 20 and 21, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.2. Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned; and(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.3. Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic, may be taxed in the Contracting State in which the place of head office of the enterprise is situated.Article 16Directors' FeesDirectors' fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.Article 17Artistes and Athletes1. Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.3. Notwithstanding the provisions of paragraphs 1 and 2, income derived by an entertainer or athlete who is resident in a Contracting State from activities exercised in the other Contracting State within the framework of a cultural exchange program agreed upon by the Governments of both Contracting States shall not be taxed in that other State.Article 18PensionsSubject to the provisions of paragraph 2 of Article 19, pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State.Article 19Government Service1.(a) Remuneration, other than a pension, paid by a Contracting State or a local authority or organ thereof to an individual in respect of services rendered to that State, authority or organ shall be taxable only in that State.(b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who:(i) is a national of that other State; or。

个人所得税法英文版)

第15章个人所得税法Chapter 15 Individual Income Tax•Who are the individuals liable to Individual Income Tax?•What is the income from sources within China?•What is the income from sources outside China?•What income earned by an individual is subject to Individual Income Tax?•How to compute the taxable income if the individual income is in foreign currency, in kind and/ or in securities?•What does wage, salary income include specifically?•How are salaries and wages assessed for Individual Income Tax payable?•How is the “additional deduction for expenses”regulated for wages and salaries? •How to compute the income tax payable on the bonus income on the year-end in one payment?•How to compute the income tax payable on the income of welfare in kind?•How to compute the income tax payable on the income stock options of employees of enterprises?•How is severance pay taxed?•How to compute the Individual Income Tax payable on the economic compensation received due to termination of labour contract?•What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households?•How to calculate the taxable income of individual Industrial and Commercial Households?•What are the rules concerning deductions for Individual Industrial and Commercial Households?•How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households?•How do single proprietorship enterprises compute and pay income tax payable on their production and business income?•How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment?•How do single proprietorship and partnership enterprises compute and pay income tax payable on their interest, dividend and bonus income as return from their investment?•How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax?•How is income from remuneration for personal service assessed for Individual Income Tax payable?•How to treat the receivables unrecoverable and the business losses incurred by Individual Industrial and Commercial Households?•What expenses are not allowed for deductions for Individual Industrial and Commercial Households?•What are the rules concerning the depreciation of the fixed assets of Individual Industrial and Commercial Households?•How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households?•How do Individual Industrial and Commercial Households compute their income tax payable?•How additional income tax is levied on remuneration income that is excessively high at one payment?•How is author’s remuneration income assessed for Individual Income Tax payable? •How is income from royalties assessed for Individual Income Tax payable?•How is income from lease of property assessed for Individual Income Tax payable? •How is income from transfer of property assessed for Individual Income Tax payable?•How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques?•What do the interest, dividend, bonus, contingent income and/ or other income include specifically?•How are interests, dividends, bonuses, contingent income and/ or other income assessed for Individual Income Tax payable?•How to compute the income tax payable on income derived by two individuals or more together?•How is donation income assessed for Individual Income Tax payable?•How to compute the income tax payable in case that the employers bear the Individual Income Tax for the taxpayers?•How is income derived from sources outside China assessed for Individual Income Tax payable?•What are the main exemptions for Individual Income Tax?•What kind of bond interest income and earmarked saving deposit interest income are exempt from Individual Income Tax as ruled by the State?•What are the main reductions for Individual Income Tax?•What are the rules concerning the mode, time and places for Individual Income Tax payment?•How to report and pay income tax on wages and salaries income?•How to report and pay income tax the production and business operation income of Individual Industrial and Commercial Households?•How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/ or leasing businesses?•How do the investors of the single proprietorship and partnership enterprises report and pay their income tax on production and business income?•How to report and pay income tax on income earned by taxpayers from sources outside China?纳税义务人判定标准征税对象范围1.居民纳税人（负无限纳税义务）（1）在中国境内有住所的个人（2）在中国境内无住所，而在中国境内居住满一年的个人。

中国新企业所得税法英文译本

Corporate Income Tax Law of the People's Republic of China(Effective 1 January 2008)16 March 2007 Zhu Xi Ling [2007] No. 63Chapter 1 General ProvisionsArticle 1.Enterprises and other organisations (collectively as "Enterprises") which derive income in the territory of the People's Republic of China shall be the taxpayers of Corporate Income Tax and shall pay Corporate Income Tax in accordance with the provisions of this Law.This Law is not applicable to Sole Proprietorship Enterprises and Partnership Enterprises.Article 2.Enterprises shall be categorised into "Tax Resident Enterprise" and "Non-Tax Resident Enterprise"."Tax Resident Enterprise" as stated in this Law shall refer to an Enterprise which is established in accordance with the laws in China, or an Enterprise which is established in accordance with the laws of foreign countries (regions) but with a place of effective management located within China. "Non-Tax Resident Enterprise" as stated in this Law shall refer to an Enterprise which is established in accordance with the laws of foreign countries (regions) and with its place of effective management located outside China, but which has an establishment or a place in China; or an Enterprise which, though having no establishment or place in China, derives income that is sourced from China.Article 3.Tax Resident Enterprises shall pay Corporate Income Tax on income derived from sources inside and outside China.Non-Tax Resident Enterprises which have an establishment or a place in China shall pay Corporate Income Tax on income that is derived by such establishment or place in China from sources inside China as well as on income that, although derived from sources outside China, is effectively connected with such establishment or place.Non-Tax Resident Enterprises which have no establishment or place in China or which have establishment or place in China but the income derived is not effectively connected with such establishment or place shall pay Corporate Income Tax on income derived from sources inside China.Article 4.The Corporate Income Tax rate shall be 25%.The applicable tax rate for Non-Tax Resident Enterprises on income that is subject to Article 3 Paragraph 3 of this Law shall be 20%.Chapter 2 Taxable IncomeArticle 5.The Taxable Income of an Enterprise shall be the amount of its Gross Income in a tax year as reduced by Non-Taxable Income, Tax Exempt Income, various deductions and allowable losses brought forward from previous years.Article 6.Gross Income refers to the monetary and non-monetary income derived by the Enterprises from various sources, including:(1) income from sales of goods;(2) income from provision of services;(3) income from transfer of property;(4) dividend and profit distribution, etc. from equity investment;income;(5) interestincome;(6) rentalincome;(7) royalty(8) income from receipt of donation;income.(9) otherArticle 7.The following types of Gross Income shall be Non-Taxable Income:appropriation;(1) fiscal(2) governmental administration charges and governmental funds that are collected andadministered by government in accordance with the relevant laws;(3) other Non-Taxable Income as stipulated by the State Council.Article 8.In calculating the Taxable Income, an Enterprise is allowed to deduct reasonable expenditures which have actually been incurred and are related to the generation of income, including costs, expenses, taxes, losses and other expenditures.Article 9.Charitable donation expenditures incurred by an Enterprise are allowed to be deductible up to 12% of its total annual profit in calculating the Taxable Income.Article 10.The following expenditures shall not be deductible in calculating the Taxable Income:(1) payment made to the investors in the nature of dividend and profit distribution, etc. fromequity investment;(2) Corporate Income Tax payments;surcharges;(3) tax(4) penalty, fine and loss arising from confiscation of property;(5) donation other than those stipulated in Article 9 of this Law;(6) sponsorshipexpenditures;(7) provisions that have not been verified;(8) other expenditures that are not related to the generation of income.Article 11.In calculating Taxable Income, the depreciation of fixed assets of an Enterprise that is computed in accordance with the relevant rules is allowed to be deductible.No depreciation shall be allowed for the following fixed assets:(1) fixed assets other than buildings and structure which have not been put in use;(2) fixed assets leased-in under an operating lease arrangement;(3) fixed assets leased-out through a financing lease arrangement;(4) fixed assets which have been fully depreciated but are still in use;(5) fixed assets which are not related to the operation activities;(6) land which is separately appraised and booked as a fixed asset;(7) other fixed assets which are disallowed for depreciation and deduction.Article 12.In calculating Taxable Income, the amortization of intangible assets of an Enterprise that is computed pursuant to the relevant rules is allowed to be deductible.No amortization shall be allowed for the following intangible assets:(1) expenditures for self-developed intangible assets which have already been deducted incalculating Taxable Income;goodwill;(2) self-created(3) intangible assets which are not related to the operation activities;(4) other intangible assets which are disallowed for amortization and deduction.Article 13.In calculating Taxable Income, the following expenditures of an Enterprise shall be treated as long-term deferred expenses and shall be amortised pursuant to the relevant rules for deduction:(1) expenditures for reconstructing fixed assets which have been fully depreciated;(2) expenditures for reconstructing leased-in fixed assets;(3) expenditures incurred for major repairs of fixed assets;(4) other expenditures which shall be treated as long-term deferred expenses.Article 14.During the period that an Enterprise makes external investment, the cost of investment assets shall not be deductible in calculating the Taxable Income.Article 15.Where an Enterprise uses or sells inventory, the cost of the inventory which is calculated pursuant to the relevant rules is allowed to be deductible in calculating Taxable Income.Article 16.Where an Enterprise transfers its assets, the net book value of the said assets is allowed to be deductible in calculating Taxable Income.Article 17.Where an Enterprise combines and calculates its Corporate Income Tax liability, the loss incurred by its overseas business establishments shall not offset the profits of its domestic business establishments.Article 18.The loss incurred during a tax year by an Enterprise is allowed to be carried forward to the following years and set off against the profits of the following years, but the carry-forward period shall not exceed a maximum of 5 years.Article 19.The Taxable Income derived by a Non-Tax Resident Enterprise under Article 3 Paragraph 3 of this Law shall be determined using the following methods:(1) dividend and profit distribution, etc. from equity investment, and income from interest,rental and royalty shall be based on the Gross Income;(2) income arising from the transfer of property shall be based on the Gross Income asreduced by the net book value of such property;(3) the Taxable Income of other income shall be calculated by reference to the above twomethods.The detailed scopes and criteria relating to income and deduction, and the detailed methods relating to tax treatments of assets as stipulated in this Chapter shall be determined by the in-charge finance and tax departments of the State Council.Article 21.Where the corporate financial and accounting treatments are different from the tax laws and administrative regulations, the calculation of Taxable Income shall follow the tax laws and administrative regulations.Chapter 3 Tax PayableArticle 22.Tax Payable shall be the remaining balance of the multiplication of the Taxable Income of an Enterprise and the applicable tax rate, minus the tax reduction, exemption and credits allowable pursuant to the rules relating to tax preferential treatments as stipulated in this Law.Article 23.The foreign income tax already paid abroad on the following income items derived by an Enterprise may be credited against its Tax Payable in the current period. The credit limit shall be the Tax Payable in respect of such income as calculated in accordance with this Law. Any amount exceeding the credit limit in the current year may be carried forward for 5 years. The carry-forward credit can be utilized in such future years to the extent that the credit limit for a year exceeds the amount of foreign tax of that year:(1) Taxable Income derived by a Tax Resident Enterprise from sources outside China;(2) Taxable Income that is derived by the establishments or places in China of a Non-TaxResident Enterprise from sources outside China, and is effectively connected with suchestablishments or places.Article 24.If a Tax Resident Enterprise derives non-China sourced income of dividend and profit distribution etc. from equity investment distributed from its directly or indirectly controlled foreign enterprise, the income tax actually paid abroad by the foreign enterprise that is associated with the aforesaid income may be treated as creditable foreign income tax of the Tax Resident Enterprise and credited within the credit limit as stipulated under Article 23 of this Law.Chapter 4 Preferential Tax TreatmentArticle 25.Preferential treatments in respect of Corporate Income Tax shall be granted to industries and projects that are specifically supported and encouraged by the State.Article 26The following income items of an Enterprise shall be tax-exempt income:(1) interest income from State treasury bonds;(2) qualified dividend and profit distribution etc. from equity investment between TaxResident Enterprises which meet certain prescribed criteria;(3) dividend and profit distribution etc. from equity investment as derived by a Non-TaxResident Enterprise which has an establishment or a place in China from a Tax Resident Enterprise provided that the said income is effectively connected with such establishment or place;(4) income derived by qualified non-profit-making organisations.Corporate Income Tax of an Enterprise may be reduced or exempted on the following income items:(1) Income derived from agricultural, forestry, animal husbandry and fishery projects;(2) Income derived from investment and operation of public basic infrastructure projects thatare specifically supported by the State;(3) Income derived from environmental protection, energy and water conservation projectswhich meet certain prescribed criteria;(4) Income derived from the transfer of technology which meets certain prescribed criteria;(5) Income derived in accordance with Article 3 Paragraph 3 of this Law.Article 28.Corporate Income Tax shall be levied at the reduced rate of 20% for qualified Small and Thin-profit Enterprises.Corporate Income Tax shall be levied at the reduced rate of 15% for High/New Tech Enterprises that are specifically supported by the State.Article 29.The autonomous authorities of the autonomous regions may grant reduction or exemption out of the locally retained portion of Corporate Income Tax payable by Enterprises residing in their own autonomous regions. Where the said reduction or exemption is determined by the autonomous city or autonomous county, they shall report to the people's governments of the province, autonomous region or the municipal directly under the central government for approval.Article 30.Additional deduction may be allowed for the following expenditures of an Enterprise when calculating Taxable Income:(1) Research and development expenses incurred for the development of new technologies,new products and new craftsmanship;(2) Salaries paid in the course of settling handicapped staff and other employeesencouraged by the State.Article 31.For Venture Capital Enterprises which invest in venture capital investment sectors specifically supported and encouraged by the State, a certain percentage of the investment may be deductible against the Taxable Income.Article 32.Fixed assets of an Enterprise that deserve accelerated depreciation for reasons such as technological advancement, etc. may be depreciated over shorter periods or using an accelerated depreciation method.Article 33.Income derived by an Enterprise from manufacturing products which are compliant with the industrial policies of the State by way of comprehensive utilisation of resources may enjoy income reduction in calculating Taxable Income.Article 34.A certain percentage of the investment amount made by an Enterprise for acquiring specific equipment used for purposes of environmental protection, energy and water conversation and enhancement of production safety, etc. may be credited against its Tax Payable.Article 35The detailed rules relating to the preferential tax treatments as prescribed in this Law shall be formulated by the State Council.Article 36.To address the needs of the State in relation to economic and social developments or emergent circumstances causing significant impacts to the operation of Enterprises, the State Council may formulate special Corporate Income Tax preferential policies and file with the Standing Committee of the National People's Congress of China for records.Chapter 5 Withholding at SourceArticle 37.Withholding at source shall be adopted for Corporate Income Tax on the income derived by any Non-Tax Resident Enterprises under Article 3 Paragraph 3 of this Law; and the payer shall be the Withholding Agent. The tax payments shall be withheld from the payment or payable and be settled by the Withholding Agent, at each time when the payment is made or becomes due. Article 38.For Corporate Income Tax payable on the income derived by Non-Tax Resident Enterprises in relation to contractor projects and services in China, the tax authorities may appoint the payers of project fee or service fee as Withholding Agent.Article 39.For Corporate Income Tax which shall be withheld and settled pursuant to Articles 37 and 38 of this Law, where the Withholding Agent has not withheld and settled the tax or cannot fulfil its withholding obligation, the taxpayer shall settle the tax at the location of the source of such income. Where the taxpayer has not settled the tax according to this Law, the tax authorities may trace and collect the overdue tax payable by the taxpayer from the payers in respect of the taxpayer's other projects within China.Article 40.The Withholding Agent shall pay the tax withheld to the State Treasury and submit a Withholding Corporate Income Tax Return to the local tax authorities within 7 days after each incident of withholding.Chapter 6 Special Tax AdjustmentsArticle 41.Where a transaction between an Enterprise and its related party is not conducted pursuant to the arm's length principle and this results in the reduction of Taxable Gross Income or Taxable Income of the Enterprise or its related party, the tax authorities shall have the authority to make adjustment using appropriate methods.The costs incurred by an Enterprise and its related parties for jointly developing or assigning intangible assets, or for jointly providing or receiving services shall be allocated based on thearm's length principle for the computation of Taxable Income.Article 42.An Enterprise may propose the transfer pricing principles and determination methodology for the transactions with its related party to tax authorities; and the tax authorities and the Enterprise may conclude an Advance Pricing Arrangement after discussion and verification.Article 43.Where an Enterprise submits its annual Corporate Income Tax return to tax authorities, it shall attach annual related party transactions report with respect to the transactions with its related parties.Where the tax authorities conduct transfer pricing investigations, the Enterprise, its related party and other enterprises related to the transfer pricing investigations shall provide relevant information according to the rules.Article 44.Where an Enterprise does not provide the information in relation to its related party transactions or it provides false and incomplete information which does not truly reflect its related party transaction situations, the tax authorities shall have the authority to deem its Taxable Income in accordance with the laws.Article 45.Where a Tax Resident Enterprise controls, or a Tax Resident Enterprise and a Chinese Individual Resident jointly control, an Enterprise that is established in countries (regions) whose effective tax burden is substantially lower than the tax rate as stated in Article 4 Paragraph 1 of this Law, if the profit is not distributed or is under-distributed not for reasonable operational needs, the portion of the aforesaid profit which is attributable to the Tax Resident Enterprise shall be added to the income of the Tax Resident Enterprise in the current period.Article 46.Where the ratio of debt investment versus equity investment from related parties exceeds the prescribed standard, the interest expenditure so incurred shall not be deductible from the Taxable Income.Article 47.Where an Enterprise enters into other arrangements without reasonable commercial purpose and this results in a reduction of Taxable Gross Income or Taxable Income, the tax authorities shall have the authority to make adjustment using appropriate methods.Article 48.Where the tax authorities make tax adjustments pursuant to this Chapter resulting in additional tax payable, such tax payable shall be collected, and interest levy shall be imposed pursuant to the relevant rules of the State Council.Chapter 7 Administration of Assessment and CollectionArticle 49.In addition to this Law, the administration of Corporate Income Tax assessment and collection shall be enforced according to the rules as prescribed in the "Law of the People's Republic of China for Administration of Tax Assessment and Collection".Article 50.Except for rules otherwise prescribed in tax laws and administration regulations, the location of tax filing of a Tax Resident Enterprise shall be determined according to its place of registration; if the place of registration is outside China, the location of tax filing shall be where its place of effective management is situated.Where a Tax Resident Enterprise sets up business establishments without legal status in China, it shall calculate and settle its Corporate Income Tax on a combined basis.Article 51.Where a Non-Tax Resident Enterprise derives income pursuant to Article 3 Paragraph 2 of this Law, the location of tax filing shall be the location of its establishment or place. Where a Non-Tax Resident Enterprise has established two or more establishments or places in China, it may selectits main establishment or place to make combined Corporate Income Tax filing and settlement, subject to the examination and approval by the tax authorities.Where a Non-Tax Resident Enterprise derives income pursuant to Article 3 Paragraph 3 of this Law, the location of tax filing shall be the location of the Withholding Agent.Article 52.Except as otherwise prescribed by the State Council, Enterprises shall not consolidate their filing and settlement of Corporate Income Tax.Article 53.Corporate Income Tax shall be computed on a tax year basis. The tax year shall begin on 1 January and end on 31 December of a calendar year.Where an Enterprise commences or ceases its business operation in the middle of a tax year making the actual business operation period to be less than 12 months, the actual business operation period shall be regarded as one tax year.Where an Enterprise is being liquidated according to law, the liquidation period shall be regarded as one tax year.Article 54.Corporate Income Tax shall be pre-paid in monthly or quarterly instalments.Enterprises shall submit provisional Corporate Income Tax returns to the tax authorities and make the prepayment within 15 days after the end of a month or a quarter.Enterprises shall submit annual Corporate Income Tax return to the tax authorities, perform reconciliation and settle the payable (or refund) within 5 months after the end of the year.At the time an Enterprise submits Corporate Income Tax return, it shall attach the financial and accounting reports and other relevant information according to the rules.Article 55.Where an Enterprise ceases its business operation in the middle of a year, it shall perform Corporate Income Tax reconciliation for the current period with the tax authorities within 60 days after it ceases its actual business operation.Before performing de-registration, the Enterprise shall report its liquidation income to the tax authorities and settle Corporate Income Tax pursuant to the rules.Article 56.Corporate Income Tax calculated pursuant to this Law shall be denominated in RMB. Where the income is denominated in currencies other than RMB, it shall be converted into RMB and the tax shall be calculated and settled accordingly.Chapter 8 Supplementary ProvisionsArticle 57.Pursuant to the rules stipulated by the State Council, for Enterprises, which were approved to be established before the publication of this Law, and where they were entitled to preferential treatments in the form of reduced tax rate according to the then prevailing tax laws and administrative regulations, their tax rate may be gradually increased to the tax rate as prescribed in this Law within 5 years after the enforcement of this Law. Where Enterprises were entitled to preferential treatments in the form of tax holiday, they may continue to enjoy the tax holiday untilthe tax holiday benefits expire pursuant to the rules stipulated by the State Council, but where they have not yet started to enjoy the tax holiday due to cumulated loss position, the period of tax holiday shall be deemed to have begun from the year of the enforcement of this Law.High/New Tech Enterprises that are specifically supported by the State and are newly established in the special areas for promoting foreign economic cooperation and technological exchange as already enacted by the laws or in the areas which observe the same special policies as those of the aforementioned areas as already prescribed by the State Council, may enjoy grandfathering preferential treatments. The details shall be stipulated by the State Council.Other Enterprises within the encouraged category already confirmed by the State may enjoy the tax reduction or exemption preferential treatments according to the rules of the State Council. Article 58.Where the provisions in the relevant tax treaties concluded between the government of the People's Republic of China and the governments of foreign countries are different from the rules in this Law, the provisions in the treaties shall prevail.Article 59.The State Council shall formulate the detailed implementation regulations for this Law.Article 60.This Law shall take effect from January 1, 2008. The "Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises" which was passed in the 4th meeting of the 7th National People's Congress on 9 April 1991 and the "Provisional Rules of the People's Republic of China on Enterprise Income Tax" which was promulgated by the State Council on 13 December 1993 shall be annulled on the same date.------ The End ------。

财经英语单词--税法-

Unit 6 Taxation LawsPART I VAT Law*第一部分增值税法1.VAT, Value Added Tax* 增值税2.taxpayer* ['tækspeɪə] n. 纳税人2-1 general taxpayer* 一般纳税人2-2 small-scale taxpayer* 小规模纳税人3.levy rate* 征收税率【讲解】levy ['levi] n.征税，征收，征兵 v. 征收（税等），征集（兵等）4.provision of processing, repairing and replacement services* 提供加工、修理修配劳务5.tax rate* 税率6.concurrently deal in goods or provide taxable services of different tax rates* 兼营不同税率的货物或者应税劳务【讲解】concurrent [kən'kʌr(ə)nt] adj. 并发的，同时发生的，一致的7.output tax * 销项税额7-1 input tax * 进项税额8.tax payable = output tax of the period–input tax of the period* 应纳税额 = 当期销项税额－当期进项税额9.total of all the prices and all other fees* 全部价款和价外费用10.exclusive [ɪk'skluːsɪv; ek-] of* 不包括，除……之外petent['kɒmpɪt(ə)nt] （胜任的，能干的，足够的；法律上意为有法律能力的；有法定资格的）tax authorities* 主管税务机关12.bear*[beə] (bore, borne) v. 承受，忍受13.credit* ['kredɪt] v. 抵扣14.special VAT invoices* 增值税专用发票15.deduction vouchers of VAT* 增值税扣税凭证16.non-VAT taxable items* 非增值税应税项目17.VAT exempt items* 免征增值税项目【讲解】exempt [ɪg'zem(p)t; eg-] n. 免税者 adj. 被免除的，被豁免的 v.免除，豁免18.collective welfare* 集体福利19.abnormal losses* 非正常损失20.qualification verification* 资格认定21.assessable price* 计税价格e.g. For taxpayers importing goods, tax payable shall be computed on the basis of the composite assessable price and the tax rates prescribed in the relevant article. 【译】纳税人进口货物，按照组成计税价格和相关条款规定的税率计算应纳税额。

中华人民共和国企业所得税法英文

中华人民共和国企业所得税法英文The Enterprise Income Tax Law of the People’s Republic of China, commonly known as the EIT Law, is an important tax regulation that governs the calculation, reporting, and payment of corporate income tax by enterprises operating within the territory of China. This law was promulgated by the National People's Congress and has been effective since January 1, 2008. In this article, we will provide a brief overview of the key aspects of the EIT Law in English.1. Scope of Application:The EIT Law applies to all enterprises established in China, including domestic and foreign-owned enterprises, as well as other organizations that generate income from business operations, production activities, or other economic activities within China. 2. Taxable Income:The taxable income of an enterprise is determined by deducting reasonable expenses and losses from the total income generated during a tax year. The EIT Law also provides specific rules for determining income from different types of activities, such as production, trading, and service provision.3. Tax Rates:The standard corporate income tax rate in China is 25%. However, special preferential tax rates are available for certain categories of enterprises, such as high-tech enterprises and small- and micro-sized enterprises. These preferential tax rates can be as low as 15%.4. Tax Calculations and Reporting:Enterprises are required to calculate and report their taxable income on an annual basis, using the accrual basis of accounting. They must submit annual tax returns to the tax authorities within five months after the end of each tax year.5. Deductions and Exemptions:The EIT Law allows certain deductions and exemptions to reduce the taxable income of enterprises. For example, enterprises are allowed to deduct reasonable expenses incurred in connection with their business operations, including costs for employee salaries, raw materials, and utilities. Special deductions are also available for research and development expenses, environmental protection investments, and donations to public welfare projects.6. Tax Incentives:To encourage investment and economic development, the EIT Law provides various tax incentives, particularly for enterprises located in economically disadvantaged regions, as well as in certain industries and sectors that receive government support. These incentives include reduced tax rates, extended tax holiday periods, and accelerated depreciation of fixed assets.7. Transfer Pricing:The EIT Law requires enterprises to conduct their business transactions with related parties based on the principles of fairness and reasonableness. Any transfer of assets or income between related parties must be conducted at arm's length and reported appropriately to the tax authorities. Enterprises are also required to maintain documentation and provide relevant information to justify the pricing of their transactions.8. Anti-Avoidance Measures:To prevent tax evasion and abuse of tax incentives, the EIT Law includes provisions to counteract tax avoidance schemes, such as thin capitalization, transfer pricing manipulation, and indirect transfers of Chinese assets. These measures empower the tax authorities to reassess the tax liabilities of enterprises and impose penalties for non-compliance.In conclusion, the Enterprise Income Tax Law of China provides a comprehensive framework for the calculation, payment, and reporting of corporate income tax in the country. By understanding the key provisions of this law, enterprises can ensure compliance with tax regulations and make informed decisions to optimize their tax liabilities while contributing to the economic development of China.。

【2016两会中英双语介绍】中国的立法体制和法律体系(节选)

中国的立法体制和法律体系（节选）China's Legislative System & Legal System来源：中国人大网/pc/12_4/2016-02/01/content_1962140.htm文本并非完全中英对照| 因原网页排版及转载问题，文本内容因供参考CATTI 考试资料与资讯整理（一）中国的立法体制(1) China’s Legislative System中国是统一的多民族的单一制国家，地域辽阔，各地经济、文化、社会发展很不平衡，为保证国家法制的统一，又适应各地区的特点和差异，充分调动中央和地方两个积极性，中国实行统一而又分层次的立法体制。

China is a unified multi-ethnic nation with a unitary political system. To ensure that the legal system remain unified and adapt at the sametime to the uneven economic, political and cultural development of different areas, China practices a unified, multi-level legislative system.●全国人民代表大会和全国人民代表大会常务委员会行使国家立法权。

--The NPC and its Standing Committee exercise the state power to make laws.●国务院根据宪法和法律，制定行政法规，报全国人民代表大会常务委员会备案。

--The State Council formulates administrative regulations in accordance with the Constitution and other laws and reports them to the NPC for records.●省、自治区、直辖市的人民代表大会及其常务委员会，根据本行政区域的具体情况和实际需要，在不同宪法、法律、行政法规相抵触的前提下，可以制定地方性法规，报全国人民代表大会常务委员会和国务院备案。

中美税收协定

?TheGovernmentoftheUnitedStatesofAmericaandtheGovernmentofthePeople'sRepublicofChina,DesiringtoconcludeanAgreementfortheavoidanceofdoubletaxationandthepreventionoftaxevasionwithrespecttotaxesonincome,Haveagreedasfollows:
overwhichthePeople'sRepublicofChinahasjurisdictioninaccordancewithinternationallawandinwhichthelawsrelatingtoChinesetaxareinforce;
（二）“美利坚合众国”一语用于地理概念时，是指有效行使有关美国税收法律的所有美利坚合众国领土，包括领海，以及根据国际法，美利坚合众国有管辖权和有效行使有关美国税收法律的所有领海以外的区域，包括海底和底土；
第三条?一、在本协定中，除上下文另有规定的以外：
ARTICLE3(Definitions)
1.InthisAgreement,unlessthecontextotherwiserequires,
（一）“中华人民共和国”一语用于地理概念时，是指有效行使有关中国税收法律的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国有管辖权和有效行使有关中国税收法律的所有领海以外的区域，包括海底和底土；
(g)theterms"enterpriseofaContractingState"and"enterpriseoftheotherContractingState"meanrespectivelyanenterprisecarriedonbyaresidentofaContractingStateandanenterprisecarriedonbyaresidentoftheotherContractingState;

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中华人民共和国企业所得税法2007更新日期：2008-4-8 18:37:00 出处：乐趣园作者：老西 .3610891转载请声明出处8正8方8翻8译8网.5229762中华人民共和国主席令第63号Order of the President of the People's Republic of China No. 63《中华人民共和国企业所得税法》已由中华人民共和国第十届全国人民代表大会第五次会议于2007年3月16日通过，现予公布，自2008年1月1日起施行。

中华人民共和国主席胡锦涛二○○七年三月十六日The Enterprise Income Tax Law of the People's Republic of China has been adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007. It is hereby promulgated and shall go into effect as of January 1, 2008. President of the People's Republic of China Hu Jintao March 16, 2007中华人民共和国企业所得税法（2007年3月16日第十届全国人民代表大会第五次会议通过）Enterprise Income Tax Law of the People's Republic of China (Adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007)目录Contents第一章总则Chapter I General Rules第二章应纳税所得额Chapter II Taxable Income Amount第三章应纳税额Chapter III Payable Tax Amount第四章税收优惠Chapter IV Preferential Tax Treatments第五章源泉扣缴Chapter V Withholding by Sources第六章特别纳税调整Chapter VI Special Adjustments to Tax Payments第七章征收管理Chapter VII Administration of Tax Levy第八章附则Chapter VIII Supplementary Rules第一章总则Chapter I General Rules第一条在中华人民共和国境内，企业和其他取得收入的组织（以下统称企业）为企业所得税的纳税人，依照本法的规定缴纳企业所得税。

Article 1 The enterprises and other organizations which have incomes (hereinafter referred to as the enterprises) within the territory of the People's Republic of China shall be payers of the enterprise income tax and shall pay their enterprise income taxes according to the present Law.个人独资企业、合伙企业不适用本法。

The sole individual proprietorship enterprises and partnership enterprises are not governed by the present law.第二条企业分为居民企业和非居民企业。

Article 2 Enterprises are classified into resident and non-resident enterprises.本法所称居民企业，是指依法在中国境内成立，或者依照外国（地区）法律成立但实际管理机构在中国境内的企业。

The term "resident enterprise" as mentioned in the present Law means an enterprise which is set up under Chinese law within the territory of China, or set up under the law of a foreign country (region) but whose actual management organ is within the territory of China.本法所称非居民企业，是指依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的，或者在中国境内未设立机构、场所，但有来源于中国境内所得的企业。

The term "non-resident enterprise" as mentioned in the present Law means an enterprise which is set up under the law of a foreign country (region) and whose actual management organ is not within the territory of China but who has organs or establishments within the territory of China, or who does not have any organ or establishment within the territory of China but who has incomes sourced in China.第三条居民企业应当就其来源于中国境内、境外的所得缴纳企业所得税。

Article 3 For its incomes sourced from both inside and outside theterritory of China, a resident enterprise shall pay the enterprise income tax.非居民企业在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联系的所得，缴纳企业所得税。

In case a non-resident enterprise sets up an organ or establishment within the territory of China, it shall pay enterprise income tax on its incomes sourced inside the territory of China and incomes sourced outside the territory of China but actually connected with the said organ or establishment.非居民企业在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得缴纳企业所得税。

In case a non-resident enterprise has no organ or establishment within the territory of China, or its incomes have no actual connection to its organor establishment inside the territory of China, it shall pay enterprise income tax on the incomes sourced inside the territory of China.第四条企业所得税的税率为25%。

Article 4 The enterprise income tax shall be levied at the rate of 25%.非居民企业取得本法第三条第三款规定的所得，适用税率为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%.第二章应纳税所得额Chapter II Taxable Income Amount第五条企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为应纳税所得额。

Article 5 The balance after the tax-free and tax-exempt incomes, each deduction item as well as the permitted remedies for losses of the previous year(s) being deducted from an enterprise's total income amount of each tax year shall be the taxable income amount.第六条企业以货币形式和非货币形式从各种来源取得的收入，为收入总额。

包括：Article 6 An enterprise's total income amount refers to the monetary and non-monetary incomes from various sources and includes:（一）销售货物收入；(1) income from selling goods;（二）提供劳务收入；(2) income from providing labor services;（三）转让财产收入；(3) income from transferring property;（四）股息、红利等权益性投资收益；(4) equity investment gains, such as dividend, bonus;（五）利息收入；(5) interest incomes;（六）租金收入；(6) rental income;（七）特许权使用费收入；(7) royalty income;（八）接受捐赠收入；(8) income from accepting donations; and（九）其他收入。