外商投资企业和外国企业所得税法实施细则.docVIP

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 oper