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1、The Release of Regulations on the Implementation of Enterprise Income Tax Law of the People's Republic of China by the State Council 发文日期12-06-2007 内容分类Tax Law 发文机关the State Council 文号Order of the State Council 2007 No. 512 时效性Effective 生效日期2008-01-01 有效范围Nat
2、ional The Release of Regulations on the Implementation of Enterprise Income Tax Law of the People's Republic of China by the State CouncilOrder of the State Council 2007 No. 512December 6, 2007Regulations on the Implementation of Enterprise Income Tax Law of the People's Republic
3、of China, approved at the 197th Executive Meeting of the State Council on November 28, 2007, are hereby promulgated and shall come into effect as of January 1, 2008. Premier: Wen JiabaoAttachment: Regulations on the Implementation of Enterprise Income Tax Law of the People's Republic of China Ch
4、apter I General Provisions Article 1 In accordance with the provisions of the Enterprise Income Tax Law of the People's Republic of China (hereinafter called the "Enterprise Income Tax Law"), this Regulation is hereby formulated. Article 2 The individual proprietorship enterprises and
5、the partnership enterprises indicated in the Article 1 of the Enterprise Income Tax Law refer to the individual proprietorship enterprises and the partnership enterprises established in accordance with the provisions of Chinese laws and administrative rules. Article 3 The enterprises established in
6、accordance with Chinese laws and administrative rules within China's territory, as indicated in the Article 2 of the Enterprise Income Tax Law, include the companies, the institutions, the social organizations, and other organizations with income sources. The enterprises established in accordanc
7、e with the foreign (regional) laws, as indicated in the Article 2 of the Enterprise Income Tax Law, refer to enterprises and other organizations with income sources which are established in accordance with the foreign (regional) law. Article 4 The in-fact administrative organizations indicated in th
8、e Article 2 of the Enterprise Income Tax Law refer to the organizations that actually and comprehensively manage and control the production and operation, staff, account, property and other aspects of enterprises. Article 5 The organizations and places indicated in the Clause 3 of the Article 2 of t
9、he Enterprise Income Tax Law refer to the organizations and places wherein the domestic production and operation activities are conducted, including: 1. Management office, business office, representative office; 2. The places used as farm, factory, and exploitation of natural resources; 3. Places wh
10、ere the labor service is provided; 4. Places where the engineering works in fields like construction, installation, assembly, repair and exploration are conducted; 5. Other organizations and places wherein other production and operation activities are conducted. If non-resident enterprises authorize
11、 business agents to engage in production and operation activities within Chinese territory, including entrusting units or individuals to sign contracts, store goods or deliver goods etc, such business agents shall be deemed as the organization or establishment set up by the non-resident enterprises
12、within Chinese territory. Article 6 The incomes indicated in the Article 3 of the Enterprise Income Tax Law include the income from selling goods, the income from providing labor service, the income from property transfer, the income from equity investment such as the dividends and bonus, the income
13、 from interest, the income from rental, the income from royalty fee, the income from donation and other incomes. Article 7 The incomes from Chinese territory and foreign territory which are indicated in Article 3 of the Enterprise Income Tax Law shall be recognized in accordance with the following p
14、rinciples: 1. The incomes from selling goods shall be recognized in terms of places where the sales activities happen; 2. The incomes from providing labor service shall be recognized in terms of places where the labor services provide; 3. As to the incomes from property transfer, if the income from
15、transferring real properties, it shall be recognized in terms of where the real property is located; if transferring the movable properties, it shall be recognized in terms of where the enterprise/organization/place conducting the transfer of the movable properties is located; if transferring the eq
16、uity investment assets, it shall be recognized in terms of where the enterprise accepting the equity investment is located; 4. For the income from equity investment such as the income from dividend and bonus, it shall be recognized in terms of where the enterprise distributing the dividend and bonus
17、 is located; 5. For the income from interest, rental and royalty fee, it shall be recognized in terms of where the enterprise/organization/place bearing or paying the interest, rental and royalty fee is located; 6. For other incomes, they shall be recognized in terms of the rules of the competent fi
18、nance and taxation departments under the State Council; Article 8 The actual associations indicated in the Article 3 of the Enterprise Income Tax Law mean organizations and places established by non-resident enterprises within Chinese territory own equities, creditor's rights generated by themse
19、lves and own, manage or control the properties generated by themselves. Chapter II Taxable Incomes Section 1 General Provisions Article 9 The amount of income taxable of enterprise shall be computed on the accrual basis. For the income and expense belonging to the current period, regardless of wheth
20、er they have received or paid, they shall be recognized as the income and expense in the current period; for the income and expense not belonging to the current period, even if they have received or paid in the current period, they shall not be recognized as the income and expense in the current per
21、iod, unless otherwise prescribed in these Regulations and the rules of the competent finance and taxation departments under the State Council. Article 10 The loss mentioned in the Article 5 of the Enterprise Income Tax Law means the negative balance (less than zero) of total income minus tax-exempti
22、on income minus various deductions in each taxpaying year in accordance with the provisions of the Enterprise Income Tax Law and these Regulations. Article 11 The income from liquidating mentioned in the Article 55 of the Enterprise Income Tax Law means the balance of the realized value of enterpris
23、e's total assets or the transaction price minus net assets value minus liquidating expense minus other relevant taxes. For the part of the residual assets the investing enterprise has acquired from the liquidated enterprise, which is equal to the total of the accumulative undistributed profit an
24、d the accumulative surplus fund of the liquidated enterprise, it shall be recognized as the income from dividend. For the balance of the aforesaid residual assets minus the aforesaid the income from dividend, which is above/or below the investment cost, the above or below part shall be respectively
25、recognized as income/or loss from transferring investment assets. Section 2 Incomes Article 12 The currency forms of the enterprise income indicated in the Article 6 of the Enterprise Income Tax Law shall include the cash, the bank deposit, the receivable, the note receivable, the speculative bonds
26、investment the enterprise intends to possess till they get expired, and exempt of liabilities. The non-currency forms of the enterprise income indicated in the Article 6 of the Enterprise Income Tax Law shall include the fixed assets, the biology assets, the intangible assets, the equity investment,
27、 inventory, the speculative bond investment the enterprise does not intend to possess till they get expired, and labor service and other equities. Article 13 The enterprise's acquired non-currency income indicated in the Article 6 of the Enterprise Income Tax Law shall be calculated based on the
28、 fair value. The aforesaid fair value means assets' value determined by market price. Article 14 The incomes from selling goods which is indicated in the Item 1 of the Article 6 of the Enterprise Income Tax Law mean the incomes the enterprise has acquired through selling the commodities, the goo
29、ds, the raw materials, the packaging, the low-value consumables, and other inventories. Article 15 The incomes from providing the labor services which are indicated in the Item 2 of the Article 6 of the Enterprise Income Tax Law mean the incomes the enterprise has acquired through engaging in the co
30、nstruction & installation, repair & maintenance, transportation, warehouse lease, financial service & insurance, post & telecom, consulting & brokerage, culture & sports, scientific research, technical service, education & training, restaurant & hotel, agent services,
31、 hygiene & healthcare, community service, tourism, entertainment, processing and other labor services. Article 16 The incomes from the property transfer indicated in the Item 3 of the Article 6 of the Enterprise Income Tax Law mean the incomes the enterprise has acquired through transferring fix
32、ed assets, biologic assets, intangible assets, equity, and the creditor's right. Article 17 The incomes from the equity investments like the income from dividend and bonus indicated in the Item 4 of the Article 6 of the Enterprise Income Tax Law mean the incomes which the enterprise has acquired
33、 through equity investment from the invested party. The recognition of the incomes from the equity investments like the income from dividend and bonus shall be based on the time when the invested party has made its profit distribution plan unless otherwise stipulated by finance and tax departments u
34、nder the State Council. Article 18 The incomes from the interests indicated in the Item 5 of the Article 6 of the Enterprise Income Tax Law mean the interests the enterprise has acquired through providing the fund not constituting the equity investment to the other party or due to other party's
35、occupying the enterprise's fund, including the savings' interest, the loan interest, the bond interest, and the interest on arrears. Interest income refers to the realization of income of interests from debtors at the date in which the debtors are stipulated to pay interests in light of cont
36、ract. Article 19 The incomes from the rentals indicated in the Item 6 of the Article 6 of the Enterprise Income Tax Law mean the incomes the enterprise has acquired through providing the fixed assets, packaging, and the use right of other tangible assets. The recognition of the incomes from the rent
37、als shall be based on the date prescribed by the lease contract when the lessee must pay the rental. Article 20 The incomes from the royalty fee indicated in the Item 7 of the Article 6 of the Enterprise Income Tax Law mean the incomes the enterprise has acquired through granting the franchise of th
38、e patent right, non-patent technology, trademark, copyright, and other rights. Article 21 The incomes from the donations indicated in the Item 8 of the Article 6 of the Enterprise Income Tax Law mean the currency assets or non-currency assets which have been voluntarily and freely given by other ent
39、erprise, organization, and individual person. The recognition of the incomes from the donations shall be based on the date when the aforesaid donations have been actually received. Article 22 Other incomes indicated in the Item 9 of the Article 6 of the Enterprise Income Tax Law mean any incomes the
40、 enterprise has acquired except for the incomes indicated in the Items 1-8 of the Article 6 of the Enterprise Income Tax Law, including the assets appreciation surplus, the deposit income due to not returning the packaging on maturity date, the payable due to incapability in payment, the receivable
41、which has been treated as bad debt but collected again, the debt restructuring income, the subsidy, the penalty of breach income and the foreign exchange income. Article 23 The recognition of the incomes from the following manufacture and operation businesses may be done by stages: 1. In case of sel
42、ling goods in installments, the income should be realized in light of payment collection date as prescribed in the contract; 2. In case of engaging in assembly & manufacture of the large-size machinery equipment, ship and aircraft, or in construction, installation, and decoration project, or pro
43、viding other labor service with the term lasting for over 12 months, the income should be realized in light of the completion progress and completed workload in the tax paying year. Article 24 In case of acquiring the income based on the product distribution plan, the recognition of such income shal
44、l be based on the time when the enterprise has actually received the product as per the aforesaid product distribution plan, and the calculation of such income shall be based on the product's fair value. Article 25 In case of exchanging the non-currency assets, and using the goods, property and
45、labor service as donation, payment of debt, sponsor, money-raising, advertising, sample, employee's benefit and profit distribution, it shall be deemed as selling goods, transferring property, or providing labor service unless otherwise prescribed by the competent financial and taxation departme
46、nts under the State Council. Article 26 The financial appropriation indicated in the Item 1 of the Article 7 of the Enterprise Income Tax Law means the funds which are included in the budget plans of the people's governments at all-levels and appropriated to the organizations like the institutio
47、n and social organization unless otherwise prescribed by finance and taxation departments under the State Council. The administrative levying fees indicated in the Item 2 of the Article 7 of the Enterprise Income Tax Law mean the expenses which the enterprise will, after obtaining the approval in co
48、mpliance with the procedures ordered by the State Council, during the process of implementing social public management, and providing specific public service to residents, legal persons, or other organization, collect from the special serviced objectives in accordance with the relevant provisions of
49、 the laws, administrative rules or regional laws and rules, and which shall be included in the budget management. The government fund indicated in the Item 2 of the Article 7 of the Enterprise Income Tax Law means the special-purpose treasury fund which the enterprise act for the government to collect in accordance with the laws and the administrative rules. Other tax-free incomes stipulated by the state council as indicated in the Item 3 of the Article 7 of the Enterprise Income Tax Law mean the acquired treasury funds of enterpri