【2018年整理】企业所得税法.pdfVIP

Order of the President of the Peoples Republic of China No. 63 The Enterprise Income Tax Law of the Peoples Republic of China has been adopted at the 5th Session of the 10th National Peoples Congress of the Peoples Republic of China on March 16, 2007. It is hereby promulgated and shall go into effect as of January 1, 2008. President of the Peoples Republic of China Hu Jintao March 16, 2007 Enterprise Income Tax Law of the Peoples Republic of China (Adopted at the 5th Session of the 10th National Peoples Congress of the Peoples Republic of China on March 16, 2007) Contents Chapter I General Rules Chapter II Taxable Income Amount Chapter III Payable Tax Amount Chapter IV Preferential Tax Treatments Chapter V Withholding by Sources Chapter VI Special Adjustments to Tax Payments Chapter VII Administration of Tax Levy Chapter VIII Supplementary Rules Chapter I General Rules Article 1 The enterprises and other organizations which have incomes (hereinafter referred to as the enterprises) within the territory of the Peoples Republic of China shall be payers of the enterprise income tax and shall pay their enterprise income taxes according to the present Law. The sole individual proprietorship enterprises and partnership enterprises are not governed by the present law. Article 2 Enterprises are classified into resident and non-resident enterprises. 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. The term non-reside