中华人民共和国主席令第63号
Order of the President of the People's Republic of China No. 63
《中华人民共和国企业所得税法》已由中华人民共和国第十届全国人民代表大会第五次会议于2007年3月16日通过，现予公布，自2008年1月1日起施行。 中华人民共和国主席 胡锦涛二○○七年三月十六日
The Enterprise Income Tax Law of the People's Republic of China has been adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007. It is hereby promulgated and shall go into effect as of January 1, 2008. President of the People's Republic of China Hu Jintao March 16, 2007
中华人民共和国企业所得税法(2007年3月16日第十届全国人民代表大会第五次会议通过)
Enterprise Income Tax Law of the People's Republic of China (Adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007)
目录
Contents
第一章 总则
Chapter I General Rules
第二章 应纳税所得额
Chapter II Taxable Income Amount
第三章 应纳税额
Chapter III Payable Tax Amount
第四章 税收优惠
Chapter IV Preferential Tax Treatments
第五章 源泉扣缴
Chapter V Withholding by Sources
第六章 特别纳税调整
Chapter VI Special Adjustments to Tax Payments
第七章 征收管理
Chapter VII Administration of Tax Levy
第八章 附则
Chapter VIII Supplementary Rules
第一章 总则
Chapter I General Rules
第一条 在中华人民共和国境内，企业和其他取得收入的组织(以下统称企业)为企业所得税的纳税人，依照本法的规定缴纳企业所得税。
Article 1 The enterprises and other organizations which have incomes (hereinafter referred to as the enterprises) within the territory of the People's Republic of China shall be payers of the enterprise income tax and shall pay their enterprise income taxes according to the present Law.
个人独资企业、合伙企业不适用本法。
The sole individual proprietorship enterprises and partnership enterprises are not governed by the present law.
第二条 企业分为居民企业和非居民企业。
Article 2 Enterprises are classified into resident and non-resident enterprises.
本法所称居民企业，是指依法在中国境内成立，或者依照外国(地区)法律成立但实际管理机构在中国境内的企业。
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.
本法所称非居民企业，是指依照外国(地区)法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的，或者在中国境内未设立机构、场所，但有来源于中国境内所得的企业。
The term "non-resident enterprise" as mentioned in the present Law means an enterprise which is set up under the law of a foreign country (region) and whose actual management organ is not within the territory of China but who has organs or establishments within the territory of China, or who does not have any organ or establishment within the territory of China but who has incomes sourced in China.
第三条 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。
Article 3 For its incomes sourced from both inside and outside the territory of China, a resident enterprise shall pay the enterprise income tax.
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。
In case a non-resident enterprise sets up an organ or establishment within the territory of China, it shall pay enterprise income tax on its incomes sourced inside the territory of China and incomes sourced outside the territory of China but actually connected with the said organ or establishment.
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。
In case a non-resident enterprise has no organ or establishment within the territory of China, or its incomes have no actual connection to its organ or establishment inside the territory of China, it shall pay enterprise income tax on the incomes sourced inside the territory of China.
第四条 企业所得税的税率为25%。
Article 4 The enterprise income tax shall be levied at the rate of 25%.
非居民企业取得本法第三条第三款规定的所得，适用税率为20%。
In case a non-resident enterprise obtains incomes as mentioned in Paragraph 3, Article 3 of the present Law, the tax rate shall be 20%.
第二章 应纳税所得额
Chapter II Taxable Income Amount
第五条 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。
Article 5 The balance after the tax-free and tax-exempt incomes, each deduction item as well as the permitted remedies for losses of the previous year(s) being deducted from an enterprise's total income amount of each tax year shall be the taxable income amount.
第六条 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：
Article 6 An enterprise's total income amount refers to the monetary and non-monetary incomes from various sources and includes:
(一) 销售货物收入;
(1) income from selling goods;
(二) 提供劳务收入;
(2) income from providing labor services;
(三) 转让财产收入;
(3) income from transferring property;
(四) 股息、红利等权益性投资收益;
(4) equity investment gains, such as dividend, bonus;
(五) 利息收入;
(5) interest incomes;
(六) 租金收入;
(6) rental income;
(七) 特许权使用费收入;
(7) royalty income;
(八) 接受捐赠收入;
(8) income from accepting donations; and
(九) 其他收入。
(9) other incomes.
第七条 收入总额中的下列收入为不征税收入：
Article 7 The tax-free income refers to the following incomes which are included in the total income amount:
(一) 财政拨款;
(1) The treasury appropriations;
(二) 依法收取并纳入财政管理的行政事业性收费、政府性基金;
(2) The administrative fees and the governmental funds which are levied in accordance with the law and fall under the treasury administration; and
(三) 国务院规定的其他不征税收入。
(3) Other tax-free incomes as prescribed by the State Council.
第八条 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。
Article 8 When calculating the taxable income amount, the reasonable expenditures which actually happened and have actual connection with the business operations of an enterprise, including the costs, expenditures, taxes, losses, etc. may be deducted.
第九条 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。
Article 9 As regards an enterprise's expenditures for public welfare donations, the portion within 12% of the total annual profits is permitted to be deducted.
第十条 在计算应纳税所得额时，下列支出不得扣除：
Article 10 When calculating the taxable income amount, none of the following expenditures may be deducted:
(一) 向投资者支付的股息、红利等权益性投资收益款项;
(1) Such equity investment gains as dividend, bonus paid to the investors;
(二) 企业所得税税款;
(2) Payment for enterprise income tax;
(三) 税收滞纳金;
(3) Late fee for taxes;
(四) 罚金、罚款和被没收财物的损失;
(4) Pecuniary punishment, fines, and losses of confiscated properties;
(五) 本法第九条规定以外的捐赠支出;
(5) Expenditures for donations other than those prescribed in Article 9;
(六) 赞助支出;
(6) Sponsorship expenditures;
(七) 未经核定的准备金支出;
(7) Unverified reserve expenditures;
(八) 与取得收入无关的其他支出。
(8) Other expenditures in no relation to the obtainment of revenues;
本文导航
1、中华人民共和国企业所得税法2007(1)2、中华人民共和国企业所得税法2007(2)3、中华人民共和国企业所得税法2007(3)4、中华人民共和国企业所得税法2007(4)5、中华人民共和国企业所得税法2007(5)6、中华人民共和国企业所得税法2007(6)