外商投资企业和外国企业所得税法实施细则.doc

外商投资企业和外国企业所得税法实施细则 第一条 根据《中华人民共和国外商投资企业和外国企业所得税法》(以下简称税法))第二十九条的规定，制定本细则。 　　Article 1 These Rules are formulated in accordance with the provisions of Article 29 of the Income Tax Law of the Peoples Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the Tax Law). 　　第二条 税法第一条第一款、第二款所说的生产、经营所得，是指从事制造业、采掘业、交通运输业、建筑安装业、农业、林业、畜牧业、渔业、水利业、商业、金融业、服务业、勘探开发作业，以及其他行业的生产、经营所得。 　　Article 2 Income from production and business operations mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means income from production and business operations in manufacturing, mining, communications and transportation, construction and installation, agriculture, forestry, animal husbandry, fishery, water conservation, commerce, finance, service industries, exploration and exploitation, and in other trades. 　　税法第一条第一款、第二款所说的其他所得，是指利润(股息)、利息、租金、转让财产收益、提供或者转让专利权、专有技术、商标权、著作权收益以及营业外收益等所得。 　　Income from other sources mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means profits (dividends), interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other non-business income. 　　第三条 税法第二条第一款所说的外商投资企业和税法第二条第二款所说的在中国境内设立机构、场所，从事生产、经营的外国公司、企业和其他经济组织，在本细则中，除特别指明者外，统称为企业。 　　Article 3 Enterprises with foreign investment mentioned in Article 2, paragraph 1 of the Tax Law and foreign companies, enterprises and other economic organizations which have establishments or places in China and engage in production or business operations mentioned in Article 2, paragraph 2 of the Tax Law are, unless otherwise especially specified, generally all referred to as enterprises in these Rules. 　　税法第二条第二款所说的机构、场所，是指管理机构、营业机构、办事机构和工厂、开采自然资源的场所，承包建筑、安装、装配、勘探等工程作业的场所和提供劳务的场所以及营业代理人。 　　Establishments or places mentioned in Article 2, paragraph 2 of the Tax Law refers to management organizations, business organizations,