企业所得税法简读 Simple Reading on Enterprises Income Tax Law

Abstract: Through the following detail, you can learn some key points on Enterprises Income Tax Law.

(Note: If you are interested in this detail, please contact me or e-mail to sdhmyan@hotmail.com)

适用范围
1. 在中华人民共和国境内，企业和其他取得收入的组织为企业所得税的纳税人。个人独资企业、合伙企业不适用企业所得税法。
Taxpayers of enterprise income tax shall be enterprises and other organizations that obtain income within the People’s Republic of China.Enterprise Income Tax Law shall not apply to wholly individually-owned enterprises and partnership enterprises.

2. 企业分为居民企业和非居民企业。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。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。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。
Enterprises are divided into resident enterprises and non-resident enterprises.
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 the institutions or establishments set up by such enterprises, they shall pay enterprise income tax in relation to the income originating from China.


适用税率
1. 企业所得税的税率为25%。
The rate of enterprise income tax shall be 25%.
2. 非居民企业取得企业所得税法规定的所得，适用税率为20%。
Non-resident enterprises that have obtained income in accordance with Enterprise Income Tax Law, the applicable tax rate shall be 20%.

应纳税所得额
1. 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。
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.
2. 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：(1) 销售货物收入；(2) 提供劳务收入；(3) 转让财产收入；(4) 股息、红利等权益性投资收益；(5) 利息收入；(6) 租金收入；(7) 特许权使用费收入；(8) 接受捐赠收入；(9) 其他收入。
Income obtained by Enterprises from various sources in monetary and non-monetary terms shall be the total income, including1.income from sale of goods;2.income from provision of labor 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.
3. 收入总额中的下列收入为不征税收入：(1) 财政拨款；(2) 依法收取并纳入财政管理的行政事业性收费、政府性基金；(3) 国务院规定的其他不征税收入。
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; and(3) other non-taxable income prescribed by the State Council.
4. 企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。
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.
5. 企业发生的公益性捐赠支出，在年度利润总额12%以内的部分，准予在计算应纳税所得额时扣除。
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.
6. 在计算应纳税所得额时，下列支出不得扣除：(1) 向投资者支付的股息、红利等权益性投资收益款项；(2) 企业所得税税款；(3) 税收滞纳金；(4) 罚金、罚款和被没收财物的损失；(5) 上述规定以外的捐赠支出；(6) 赞助支出；(7) 未经核定的准备金支出；(8) 与取得收入无关的其他支出。
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;(3) late payment fines;(4)penalties; fines and losses from confiscated property;(5)expenses from donations other than those aforementioned;(6)sponsorship fees;(7) expenses for non-verified provisions; and(8) other expenses irrelevant to the income obtained.
7. 在计算应纳税所得额时，企业按照规定计算的固定资产折旧，准予扣除。下列固定资产不得计算折旧扣除：(1) 房屋、建筑物以外未投入使用的固定资产；(2) 以经营租赁方式租入的固定资产；(3) 以融资租赁方式租出的固定资产；(4) 已足额提取折旧仍继续使用的固定资产；(5) 与经营活动无关的固定资产；(6) 单独估价作为固定资产入账的土地；(7) 其他不得计算折旧扣除的固定资产。
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;(6) land credited as fixed assets after independent price valuation;(7) other fixed assets whose depreciation may not be calculated.
8. 在计算应纳税所得额时，企业按照规定计算的无形资产摊销费用，准予扣除。下列无形资产不得计算摊销费用扣除：(1) 自行开发的支出已在计算应纳税所得额时扣除的无形资产；(2) 自创商誉；(3) 与经营活动无关的无形资产；(4) 其他不得计算摊销费用扣除的无形资产。
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; and(4) other intangible assets whose amortization fee may not be calculated.
9. 在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除：(1) 已足额提取折旧的固定资产的改建支出；(2) 租入固定资产的改建支出；(3) 固定资产的大修理支出；(4) 其他应当作为长期待摊费用的支出。
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; and(4) other expenses that shall be treated as long-term amortization fees.
10. 企业对外投资期间，投资资产的成本在计算应纳税所得额时不得扣除。
During the period when Enterprises invest outside the territory, the cost of investment in assets may not be deducted from the taxable income.
11. 企业使用或者销售存货，按照规定计算的存货成本，准予在计算应纳税所得额时扣除。
The inventory used or sold by Enterprises whose cost is calculated in accordance with provisions may be deducted from the taxable income.
12. 企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。
Where Enterprises transfer assets, the net value thereof may be deducted from the taxable income.
13. 企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损不得抵减境内营业机构的盈利。
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.
14. 企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。
Where there is a loss in a taxable year of Enterprises, it may be brought forward to the succeeding years and made up by the income of succeeding years, but the limit of bringing forward may not exceed five years.
15. 非居民企业取得企业所得税法规定的所得，按照下列方法计算其应纳税所得额：(1) 股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额；(2) 转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额；(3) 其他所得，参照前两项规定的方法计算应纳税所得额。
Where non-resident enterprises obtain income provided in Enterprise Income Tax Law, 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.

应纳税额
1. 企业的应纳税所得额乘以适用税率，减除依照本法关于税收优惠的规定减免和抵免的税额后的余额，为应纳税额。
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.
2. 企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；超过抵免限额的部分，可以在以后五个年度内，用每年度抵免限额抵免当年应抵税额后的余额进行抵补：(1) 居民企业来源于中国境外的应税所得；(2) 非居民企业在中国境内设立机构、场所，取得发生在中国境外但与该机构、场所有实际联系的应税所得。
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.
3.居民企业从其直接或者间接控制的外国企业分得的来源于中国境外的股息、红利等权益性投资收益，外国企业在境外实际缴纳的所得税税额中属于该项所得负担的部分，可以作为该居民企业的可抵免境外所得税税额，在企业所得税法规定的抵免限额内抵免。
here 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 Enterprise Income Tax Law as the income tax that may be offset outside the territory by such resident enterprises.

税收优惠
1. 企业的下列收入为免税收入：(1) 国债利息收入；(2) 符合条件的居民企业之间的股息、红利等权益性投资收益；(3) 在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益；(4) 符合条件的非营利组织的收入。
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.
2. 企业的下列所得，可以免征、减征企业所得税：(1) 从事农、林、牧、渔业项目的所得；(2) 从事国家重点扶持的公共基础设施项目投资经营的所得；(3) 从事符合条件的环境保护、节能节水项目的所得；(4) 符合条件的技术转让所得；(5) 符合企业所得税法规定的非居民企业所得。
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 harbor, 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; and(5) income from non-resident enterprises prescribed by Enterprise Income Tax Law.
4. 符合条件的小型微利企业，减按20%的税率征收企业所得税。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。
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%.
5. 企业的下列支出，可以在计算应纳税所得额时加计扣除：（1）开发新技术、新产品、新工艺发生的研究开发费用；（2）安置残疾人员及国家鼓励安置的其他就业人员所支付的工资。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; and（2）the wages paid by Enterprises for job placement of the disabled and of other personnel encouraged by the State.
6. 创业投资企业从事国家需要重点扶持和鼓励的创业投资，可以按投资额的一定比例抵扣应纳税所得额。
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.
7. 企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
Where the fixed assets of Enterprises actually require accelerated depreciation due to technology advancement, the years of depreciation may be shortened or the accelerated depreciation method may be adopted.
8. 企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减计收入。
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.
9. 企业购置用于环境保护、节能节水、安全生产等专用设备的投资额，可以按一定比例实行税额抵免。
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.

特别纳税调整
1. 企业与其关联方之间的业务往来，不符合独立交易原则而减少企业或者其关联方应纳税收入或者所得额的，税务机关有权按照合理方法调整。企业与其关联方共同开发、受让无形资产，或者共同提供、接受劳务发生的成本，在计算应纳税所得额时应当按照独立交易原则进行分摊。
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 reasonable methods.The cost incurred in joint development and transfer of intangible assets, or joint provision and acceptance of labor services by Enterprises and their affiliates shall be shared under the independent transaction principle in computing the taxable income.
2. 企业可以向税务机关提出与其关联方之间业务往来的定价原则和计算方法，税务机关与企业协商、确认后，达成预约定价安排。
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.
3. 企业从其关联方接受的债权性投资与权益性投资的比例超过规定标准而发生的利息支出，不得在计算应纳税所得额时扣除。
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.

征收管理
1. 除税收法律、行政法规另有规定外，居民企业以企业登记注册地为纳税地点；但登记注册地在境外的，以实际管理机构所在地为纳税地点。居民企业在中国境内设立不具有法人资格的营业机构的，应当汇总计算并缴纳企业所得税。
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.
2. 非居民企业取得企业所得税法第三条第二款规定的所得，以机构、场所所在地为纳税地点。非居民企业在中国境内设立两个或者两个以上机构、场所的，经税务机关审核批准，可以选择由其主要机构、场所汇总缴纳企业所得税。非居民企业取得企业所得税法第三条第三款规定的所得，以扣缴义务人所在地为纳税地点。
In respect of non-resident enterprises that obtain the income prescribed in Paragraph Two of Article 3 of Enterprise Income Tax Law, 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 of Enterprise Income Tax Law, the place of tax payment shall be the place where the withholding agent is located.
3. 除国务院另有规定外，企业之间不得合并缴纳企业所得税。
Enterprises may not pay consolidated enterprise income tax unless otherwise prescribed by the State Council.
4. 企业所得税按纳税年度计算。纳税年度自公历1月1日起至12月31日止。企业在一个纳税年度中间开业，或者终止经营活动，使该纳税年度的实际经营期不足十二个月的，应当以其实际经营期为一个纳税年度。企业依法清算时，应当以清算期间作为一个纳税年度。
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.
5. 企业所得税分月或者分季预缴。企业应当自月份或者季度终了之日起十五日内，向税务机关报送预缴企业所得税纳税申报表，预缴税款。企业应当自年度终了之日起五个月内，向税务机关报送年度企业所得税纳税申报表，并汇算清缴，结清应缴应退税款。
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.
6. 企业在年度中间终止经营活动的，应当自实际经营终止之日起六十日内，向税务机关办理当期企业所得税汇算清缴。企业应当在办理注销登记前，就其清算所得向税务机关申报并依法缴纳企业所得税。
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.
7. 依法缴纳的企业所得税，以人民币计算。所得以人民币以外的货币计算的，应当折合成人民币计算并缴纳税款。
Enterprise income tax paid in accordance with the 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.

附：需进一步了解税法内容，可阅读《中华人民共和国企业所得税法实施条例》。