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Regulation on the Implementation of the Enterprise Income Tax Law of the People's Republic of China | | 中華人民共和國企業所得稅法實施條例 |
| (Promulgated by Order No. 512 of the State Council of the People's Republic of China on December 6, 2007; and revised in accordance with the Decision of the State Council to Amend Some Administrative Regulations on April 23, 2019) | | （2007年12月6日中華人民共和國國務院令第512號公布 根據2019年4月23日《國務院關于修改部分行政法規的決定》修訂） |
| Chapter I General Provisions | | 第一章 總則 |
| Article 1 The present Regulation is formulated pursuant to the Enterprise Income Tax Law of the People's Republic of China (hereafter the “EIT Law”). | | 第一條 根據《中華人民共和國企業所得稅法》（以下簡稱企業所得稅法）的規定，制定本條例。 |
| Article 2 The terms “sole proprietorship” and “partnership” as used in Article 1 of the EIT Law shall be a sole proprietorship or partnership established under the laws and administrative regulations of China. | | 第二條 企業所得稅法第一條所稱個人獨資企業、合夥企業，是指依照中國法律、行政法規成立的個人獨資企業、合夥企業。 |
| Article 3 The term “enterprises lawfully established within China” as described inArticle 2 of the EIT Law shall include the enterprises, public institutions, social bodies and other organizations with income established within the territory of China under the laws and administrative regulations thereof. | | 第三條 企業所得稅法第二條所稱依法在中國境內成立的企業，包括依照中國法律、行政法規在中國境內成立的企業、事業單位、社會團體以及其他取得收入的組織。 |
| The term “enterprises established under the laws of any foreign country (region)” shall include the enterprises and other organizations with income established under the laws of any foreign country (region). | | 企業所得稅法第二條所稱依照外國（地區）法律成立的企業，包括依照外國（地區）法律成立的企業和其他取得收入的組織。 |
| Article 4 The term “actual management institution” as used in Article 2 of the EIT Law” shall refer to an institution that conducts substantial and all-round management and control with respect to the production, operations, personnel, finance, property, etc. of the enterprise. | | 第四條 企業所得稅法第二條所稱實際管理機構，是指對企業的生產經營、人員、賬務、財產等實施實質性全面管理和控制的機構。 |
| Article 5 The term “institutions and establishments” as used in Article 2, Paragraph 3, of the EIT Law shall refer to the institutions and establishments that conduct production activities and business operations within the territory of China, including: | | 第五條 企業所得稅法第二條第三款所稱機構、場所，是指在中國境內從事生產經營活動的機構、場所，包括： |
| (1) management institutions, operational institutions, and offices; | | （一）管理機構、營業機構、辦事機構； |
| (2) factories, farms, and places for the exploitation of natural resources; | | （二）工廠、農場、開采自然資源的場所； |
| (3) establishments for the provision of labor services; | | （三）提供勞務的場所； |
| (4) establishments for engineering operations with respect to construction, installation, assembling, repairing, and surveying, etc.; | | （四）從事建築、安裝、裝配、修理、勘探等工程作業的場所； |
| (5) other institutions and establishments where production activities and operations are carried out. | | （五）其他從事生產經營活動的機構、場所。 |
| Where a non-resident enterprise entrusts any agent to carry out production activities or business operations within the territory of China, including the entrustment of any entity or individual to sign contracts on its behalf to handle the warehousing or delivery of goods, etc., such agent shall be regarded as an institution or establishment of the nonresident created within China. | | 非居民企業委托營業代理人在中國境內從事生產經營活動的，包括委托單位或者個人經常代其簽訂合同，或者儲存、交付貨物等，該營業代理人視為非居民企業在中國境內設立的機構、場所。 |
| Article 6 The term “income” as used in Article 3 of the EIT Law shall include the income from the sale of goods, income from the provision of labor services, income from the transfer of property, income from equity investment such as dividend and bonus, interest income, rental income, income from franchise royalties, income from accepting donations, and other income. | | 第六條 企業所得稅法第三條所稱所得，包括銷售貨物所得、提供勞務所得、轉讓財產所得、股息紅利等權益性投資所得、利息所得、租金所得、特許權使用費所得、接受捐贈所得和其他所得。 |
| Article 7 The term “income from sources within and without China” as used in Article 3 of the EIT Law shall be determined under the following principles: | | 第七條 企業所得稅法第三條所稱來源于中國境內、境外的所得，按照以下原則確定： |
| (1) Income from the sale of goods shall be determined according to the place where the transaction is carried out; | | （一）銷售貨物所得，按照交易活動發生地確定； |
| (2) Income from the provision of labor services shall be determined according to the place where labor services are provided; | | （二）提供勞務所得，按照勞務發生地確定； |
| (3) With regard to income from the transfer of property, the income from the transfer of real property shall be determined according to the place where such real property is situated, while the income from the transfer of personal property shall be determined according to the place where the enterprise or institution of establishment that transfers the property is located, and the income from the transfer of equity investment assets shall be determined according to the place where the invested enterprise is located; | | （三）轉讓財產所得，不動產轉讓所得按照不動產所在地確定，動產轉讓所得按照轉讓動產的企業或者機構、場所所在地確定，權益性投資資產轉讓所得按照被投資企業所在地確定； |
| (4) Income from equity investment such as dividend and bonus, etc., shall be determined according to the place where the enterprise that distributes the income is located; | | （四）股息、紅利等權益性投資所得，按照分配所得的企業所在地確定； |
| (5) Interest income, rental income, and income from franchise royalties shall be determined according to the place where the enterprise, institution or establishment that pays the income is located or according to the place where the abode of the individual that pays the income is located; | | （五）利息所得、租金所得、特許權使用費所得，按照負擔、支付所得的企業或者機構、場所所在地確定，或者按照負擔、支付所得的個人的住所地確定； |
| (6) Other income shall be determined by the competent department of treasury or taxation of the State Council. | | （六）其他所得，由國務院財政、稅務主管部門確定。 |
| Article 8 The term “actual connection” as used in Article 3 of the EIT Law refers to the connection whereby the institution or establishment set up by a nonresident within the territory of China acquires its equity or credit, or owns, manages or controls its property, etc. | | 第八條 企業所得稅法第三條所稱實際聯系，是指非居民企業在中國境內設立的機構、場所擁有據以取得所得的股權、債權，以及擁有、管理、控制據以取得所得的財產等。 |
| Chapter II Taxable Amount | | 第二章 應納稅所得額 |
| Section I General Provisions | | 第一節 一般規定 |
| Article 9 The calculation of the taxable amount of an enterprise shall be based on the principles of the accrual method of accounting. The current incomes and expenditures shall be treated as current incomes and expenditures notwithstanding whether they have been received or paid; incomes and expenditures that are not current shall not be treated as current incomes and expenditures even the payment in question has been currently made, unless it is otherwise provided for by the present Regulation or the competent department of treasury or taxation of the State Council. | | 第九條 企業應納稅所得額的計算，以權責發生制為原則，屬于當期的收入和費用，不論款項是否收付，均作為當期的收入和費用；不屬于當期的收入和費用，即使款項已經在當期收付，均不作為當期的收入和費用。本條例和國務院財政、稅務主管部門另有規定的除外。 |
| Article 10 The term “losses” as used in Article 5 of the EIT Law refers to the amount which is less than zero resulting from the total amount of income of a certain taxable year less the tax-exempt incomes, tax-free incomes, and other various deductions. | | 第十條 企業所得稅法第五條所稱虧損，是指企業依照企業所得稅法和本條例的規定將每一納稅年度的收入總額減除不征稅收入、免稅收入和各項扣除後小于零的數額。 |
| Article 11 The term “liquidation income” as used inArticle 55 of the EIT Law refers to the amount of total cashable values or transaction price less the net value of assets, liquidation expenses, and other relevant taxes and expenditures, etc. | | 第十一條 企業所得稅法第五十五條所稱清算所得，是指企業的全部資產可變現價值或者交易價格減除資產淨值、清算費用以及相關稅費等後的余額。 |
| The residual assets that an investor obtains from the liquidated enterprise to which the part that should be distributed but has failed to be distributed from the accumulated undistributed profits and accumulation funds of the liquidated enterprise shall be determined as income from dividend; the part of remaining assets that is greater or smaller than the investment cost after subtracting the aforesaid dividend income shall be determined as income or loss from the transfer of investment assets. | | 投資方企業從被清算企業分得的剩余資產，其中相當于從被清算企業累計未分配利潤和累計盈余公積中應當分得的部分，應當確認為股息所得；剩余資產減除上述股息所得後的余額，超過或者低于投資成本的部分，應當確認為投資資產轉讓所得或者損失。 |
| Section II Income | | 第二節 收入 |
| Article 12 The “monetary forms whereby an enterprise obtains income” as used in Article 6 of the EIT Law include cash, bank deposits, receivable accounts, receivable instruments, bond investment to be held until maturity, and relief of obligation, etc. | | 第十二條 企業所得稅法第六條所稱企業取得收入的貨幣形式，包括現金、存款、應收賬款、應收票據、准備持有至到期的債券投資以及債務的豁免等。 |
| The “non-monetary forms whereby an enterprise obtains income” as used in Article 6 of the EIT Law include fixed assets, biological assets, intangible assets, equity investments, inventories, bond investments not to be held until maturity, labor services, and other relevant rights and interests, etc. | | 企業所得稅法第六條所稱企業取得收入的非貨幣形式，包括固定資產、生物資產、無形資產、股權投資、存貨、不准備持有至到期的債券投資、勞務以及有關權益等。 |
| Article 13 The term “income an enterprise obtains in non-monetary forms” as used in Article 6 of the EIT Law shall be determined according to the arm's length value. | | 第十三條 企業所得稅法第六條所稱企業以非貨幣形式取得的收入，應當按照公允價值確定收入額。 |
| The “arm's length value” as used in the preceding paragraph refers to the value determined according to the market value. | | 前款所稱公允價值，是指按照市場價格確定的價值。 |
| Article 14 The term “income from the sale of goods” as used in Article 6 (1) of the EIT Law shall refer to the income an enterprise obtains from the sale of commodities, products, raw materials, packaging materials, low-value perishables, and other inventories, etc. | | 第十四條 企業所得稅法第六條第（一）項所稱銷售貨物收入，是指企業銷售商品、產品、原材料、包裝物、低值易耗品以及其他存貨取得的收入。 |
| Article 15 The term “income from the provision of labor services” as used in Article 6 (2) of the EIT Law shall refer to the income an enterprise obtains from the construction, installation, reparation, fixing, transportation and traffic, warehousing and lease, finance and insurance, post and telecommunications, consultation and brokerage, cultural and sports activities, scientific research, technical services, educational trainings, catering and lodging, intermediary services, health and medical services, residential community services, travel, entertainment, processing, and other labor services, etc. | | 第十五條 企業所得稅法第六條第（二）項所稱提供勞務收入，是指企業從事建築安裝、修理修配、交通運輸、倉儲租賃、金融保險、郵電通信、咨詢經紀、文化體育、科學研究、技術服務、教育培訓、餐飲住宿、中介代理、衛生保健、社區服務、旅游、娛樂、加工以及其他勞務服務活動取得的收入。 |
| Article 16 The term “income from the transfer of property” as used in Article 6 (3) of the EIT Law refers to the income an enterprise obtains from the transfer of fixed assets, biological assets, intangible assets, equity, credits, etc. | | 第十六條 企業所得稅法第六條第（三）項所稱轉讓財產收入，是指企業轉讓固定資產、生物資產、無形資產、股權、債權等財產取得的收入。 |
| Article 17 The term “income from equity investment such as dividend and bonus, etc.” as used in Article 6 (4) of the EIT Law refers to the income an enterprise obtains from the invested party due to equity investment. | | 第十七條 企業所得稅法第六條第（四）項所稱股息、紅利等權益性投資收益，是指企業因權益性投資從被投資方取得的收入。 |
| The income from equity investment such as dividend and bonus, etc. shall be realized out of the income of the date when the invested party makes the decision of profit distribution, unless it is otherwise provided for by the competent treasury or taxation department of the State Council. | | 股息、紅利等權益性投資收益，除國務院財政、稅務主管部門另有規定外，按照被投資方作出利潤分配決定的日期確認收入的實現。 |
| Article 18 The term “income from interest” as used in Article 6 (5) of the EIT Law refers to the income obtained by an enterprise by providing capital to any other person for use without constituting equity investment or income arising from any other person's use of the enterprise's capital, including interest of bank deposits, loan interest, debenture interest, arrearage interest, etc. | | 第十八條 企業所得稅法第六條第（五）項所稱利息收入，是指企業將資金提供他人使用但不構成權益性投資，或者因他人占用本企業資金取得的收入，包括存款利息、貸款利息、債券利息、欠款利息等收入。 |
| Interest income shall be realized out of the income on the date as stipulated by contract for the debtor to pay interest. | | 利息收入，按照合同約定的債務人應付利息的日期確認收入的實現。 |
| Article 19 The term “rental income” as used in Article 6 (6) of the EIT Law refers to the income obtained by an enterprise from the right to use its fixed assets, packaging materials or any other tangible properties. | | 第十九條 企業所得稅法第六條第（六）項所稱租金收入，是指企業提供固定資產、包裝物或者其他有形資產的使用權取得的收入。 |
| Rental income shall be realized out of the income of the date as stipulated by contract for the tenant to pay rent. | | 租金收入，按照合同約定的承租人應付租金的日期確認收入的實現。 |
| Article 20 The term “franchise royalties” as used in Article 6 (7) of the EIT Law refers to the income from obtained by an enterprise by providing the right to use its patents, know-how, trademarks, copyrights, or any other franchised rights. | | 第二十條 企業所得稅法第六條第（七）項所稱特許權使用費收入，是指企業提供專利權、非專利技術、商標權、著作權以及其他特許權的使用權取得的收入。 |
| Income from franchise royalties shall be realized out of the income of the date as stipulated by contract for the user of franchised right to pay franchise royalties. | | 特許權使用費收入，按照合同約定的特許權使用人應付特許權使用費的日期確認收入的實現。 |
| Article 21 The term “income from donations” as used in Article 6 (8) of the EIT Law refers to the monetary assets and non-monetary assets an enterprise receives gratuitously donated by any other enterprise, organization or individual. | | 第二十一條 企業所得稅法第六條第（八）項所稱接受捐贈收入，是指企業接受的來自其他企業、組織或者個人無償給予的貨幣性資產、非貨幣性資產。 |
| Income from donations shall be realized out of the income of the day when the donated asset is actually received. | | 接受捐贈收入，按照實際收到捐贈資產的日期確認收入的實現。 |
| Article 22 The term “other income” as used in Article 6 (9) ofthe EIT Law refers to the income other than those as described in Article 6 (1) through (8) of the EIT Law that an enterprise obtains, including income from the excess assets of the enterprise, income from the overdue deposits for packaging materials that fails to be refunded, the payable items that cannot be paid, the receivables that are received after being treated as bad debt, income from the restructuring of debts, income from subsidies, income from damages, income from foreign exchange rates, etc. | | 第二十二條 企業所得稅法第六條第（九）項所稱其他收入，是指企業取得的除企業所得稅法第六條第（一）項至第（八）項規定的收入外的其他收入，包括企業資產溢余收入、逾期未退包裝物押金收入、確實無法償付的應付款項、已作壞賬損失處理後又收回的應收款項、債務重組收入、補貼收入、違約金收入、彙兌收益等。 |
| Article 23 The income arising from the production activities and business operations of an enterprise as described below may be realized by installments: | | 第二十三條 企業的下列生產經營業務可以分期確認收入的實現： |
| (1) In the sale of goods by installments, the income shall be realized on the date of payment as stipulated in the contract; | | （一）以分期收款方式銷售貨物的，按照合同約定的收款日期確認收入的實現； |
| (2) In the entrusted processing and making of large machines, equipment, vessels, aircrafts, or the provision of engineering services such as construction, installation, or assembling, etc. or the provision of any other labor services which lasts for 12 months or more, the income shall be realized according to the accomplished portion within the taxable year; | | （二）企業受托加工制造大型機械設備、船舶、飛機，以及從事建築、安裝、裝配工程業務或者提供其他勞務等，持續時間超過12個月的，按照納稅年度內完工進度或者完成的工作量確認收入的實現。 |
| Article 24 Where income is obtained by means of sharing products, income shall be realized on the date fixed for the enterprise to share products, and the amount of income shall be determined pursuant to the arm's length value of the products. | | 第二十四條 采取產品分成方式取得收入的，按照企業分得產品的日期確認收入的實現，其收入額按照產品的公允價值確定。 |
| Article 25 Where an enterprise exchanges any non-monetary asset, or uses any goods, asset or labor services for purposes of donation, clearance of debts, sponsoring, fund-raising, advertising, samples, employee welfare, or profit distribution, etc., it shall be regarded as a sale of goods, transfer of property, or provision of labor services, unless it is otherwise provided for by the competent department of treasury or taxation of the State Council. | | 第二十五條 企業發生非貨幣性資產交換，以及將貨物、財產、勞務用于捐贈、償債、贊助、集資、廣告、樣品、職工福利或者利潤分配等用途的，應當視同銷售貨物、轉讓財產或者提供勞務，但國務院財政、稅務主管部門另有規定的除外。 |
| Article 26 The term “fiscal allotments” as used in Article 7 (1) of the EIT Law shall refer to fiscal capital allotted by the people's government at various levels to the organizations, such as public institutions and social bodies, that are included in the budgetary management unless it is otherwise provided for by the State Council or the competent department of treasury or taxation of the State Council. | | 第二十六條 企業所得稅法第七條第（一）項所稱財政撥款，是指各級人民政府對納入預算管理的事業單位、社會團體等組織撥付的財政資金，但國務院和國務院財政、稅務主管部門另有規定的除外。 |
| The term “administrative charges” as used in Article 7 (2) of the EIT Law refers to the fees charged to the specified persons and incorporated into fiscal management according to the relevant provisions of laws or regulations and upon the approval obtained by following the procedures of the State Council in the process of conducting social public management or providing specified public services to citizens, legal persons or other organizations. | | 企業所得稅法第七條第（二）項所稱行政事業性收費，是指依照法律法規等有關規定，按照國務院規定程序批准，在實施社會公共管理，以及在向公民、法人或者其他組織提供特定公共服務過程中，向特定對象收取並納入財政管理的費用。 |
| The term “governmental funds” as used in Article 7 (2) of the EIT Law refers to the fiscal capital that an enterprise collects on behalf of the government according to the relevant provisions of laws and regulations for the use of specified purposes. | | 企業所得稅法第七條第（二）項所稱政府性基金，是指企業依照法律、行政法規等有關規定，代政府收取的具有專項用途的財政資金。 |
| The term “other tax-free income as provided for by the State Council” as used in Article 7 (3) of the EIT Law refers to the fiscal capital an enterprise obtains upon the approval of the State Council to be used for the specified purposes as determined by the competent department of treasury or taxation of the State Council. | | 企業所得稅法第七條第（三）項所稱國務院規定的其他不征稅收入，是指企業取得的，由國務院財政、稅務主管部門規定專項用途並經國務院批准的財政性資金。 |
| Section III Deductions | | 第三節 扣除 |
| Article 27 The term “expenses” as used in Article 8 of the EIT Law shall refer to the expenses directly related to the obtainment of income. | | 第二十七條 企業所得稅法第八條所稱有關的支出，是指與取得收入直接相關的支出。 |
| The term “reasonable expenses” as used in Article 8 of the EIT Law shall refer to the normal and necessary expenses that are in line with the rule of production and business operations and that shall be counted into the current profits and losses or relevant capital costs. | | 企業所得稅法第八條所稱合理的支出，是指符合生產經營活動常規，應當計入當期損益或者有關資產成本的必要和正常的支出。 |
| Article 28 The expenses of an enterprise are classified into revenue-related expenses and capital-related expenses. Revenue-related expenses shall be deducted in the current accounts, while capital-related expenses shall be deducted by installments or included in the relevant capital costs and may not be directly deducted in the current accounts. | | 第二十八條 企業發生的支出應當區分收益性支出和資本性支出。收益性支出在發生當期直接扣除；資本性支出應當分期扣除或者計入有關資產成本，不得在發生當期直接扣除。 |
| The expenses or property arising from the use of the tax-free income of an enterprise shall not be deducted and may not be depreciated or amortized. | | 企業的不征稅收入用于支出所形成的費用或者財產，不得扣除或者計算對應的折舊、攤銷扣除。 |
| Unless it is otherwise differently provided for in the EIT Law or the present Regulation, the costs, expenses, taxes paid, losses and other expenditures actually incurred by an enterprise may not be repeatedly deducted. | | 除企業所得稅法和本條例另有規定外，企業實際發生的成本、費用、稅金、損失和其他支出，不得重複扣除。 |
| Article 29 The term “cost” as used in Article 8 of the EIT Law refers to the sales costs, write-off costs, business expenditures and other expenditures incurred by an enterprise in its production activities and business operations. | | 第二十九條 企業所得稅法第八條所稱成本，是指企業在生產經營活動中發生的銷售成本、銷貨成本、業務支出以及其他耗費。 |
| Article 30 The term “expenses” as used in Article 8 of the EIT Law refers to the sales expenses, management expenses and financial expenses incurred by an enterprise in its production activities and business operations with the exception of those that have already been included in the cost. | | 第三十條 企業所得稅法第八條所稱費用，是指企業在生產經營活動中發生的銷售費用、管理費用和財務費用，已經計入成本的有關費用除外。 |
| Article 31 The term “taxes paid” as used in Article 8 of the EIT Law refers to the various taxes and surtaxes incurred by an enterprise other than the enterprise income taxes and value added taxes that are deductible. | | 第三十一條 企業所得稅法第八條所稱稅金，是指企業發生的除企業所得稅和允許抵扣的增值稅以外的各項稅金及其附加。 |
| Article 32 The term “losses” as used in Article 8 of the EIT Law refers to the loss or destruction of fixed assets and inventories, loss arising from discarding anything as useless, loss from the transfer of property, loss from bad debt, loss from force majeure such as natural disaster, etc. and other kinds of loss. | | 第三十二條 企業所得稅法第八條所稱損失，是指企業在生產經營活動中發生的固定資產和存貨的盤虧、毀損、報廢損失，轉讓財產損失，呆賬損失，壞賬損失，自然災害等不可抗力因素造成的損失以及其他損失。 |
| The surplus of losses incurred to an enterprise after subtracting the compensations made by the person held to be liable and the compensations made by insurance shall be deducted under the provisions of the competent treasury and taxation departments of the State Council. | | 企業發生的損失，減除責任人賠償和保險賠款後的余額，依照國務院財政、稅務主管部門的規定扣除。 |
| Assets that have already been treated as loss shall be counted into the current income if they are recovered in full or in part during any subsequent taxable year. | | 企業已經作為損失處理的資產，在以後納稅年度又全部收回或者部分收回時，應當計入當期收入。 |
| Article 33 The term “other expenditures” as used in Article 8 of the EIT Law refers to the reasonable and related expenditures incurred by an enterprise in its production activities and business operations other than the costs, expenses, taxes paid, and losses. | | 第三十三條 企業所得稅法第八條所稱其他支出，是指除成本、費用、稅金、損失外，企業在生產經營活動中發生的與生產經營活動有關的、合理的支出。 |
| Article 34 The expenses arising from the payment of reasonable salaries and wages shall be allowed for deduction. | | 第三十四條 企業發生的合理的工資薪金支出，准予扣除。 |
| The term “salaries and wages” as used in the preceding paragraph refers to the remunerations for labor represented in monetary and non-monetary forms paid by an enterprise during a tax year to its staff members and employees, including basic salaries, bonuses, subsidies, allowances, year-end additional salaries, overwork wages, and any other expenses relating to the work or employment of its staff members. | | 前款所稱工資薪金，是指企業每一納稅年度支付給在本企業任職或者受雇的員工的所有現金形式或者非現金形式的勞動報酬，包括基本工資、獎金、津貼、補貼、年終加薪、加班工資，以及與員工任職或者受雇有關的其他支出。 |
| Article 35 The basic social insurance premiums and housing accumulation funds which an enterprise pays for its staff members according to the scope and rates as provided for by the relevant competent departments of the State Council or the provincial people's government, e.g., basic old-age insurance premiums, basic medical insurance premiums, unemployment insurance premiums, work-related injury insurance premiums, and birth insurance premiums, etc., are allowed to be deducted. | | 第三十五條 企業依照國務院有關主管部門或者省級人民政府規定的範圍和標准為職工繳納的基本養老保險費、基本醫療保險費、失業保險費、工傷保險費、生育保險費等基本社會保險費和住房公積金，准予扣除。 |
| The supplementary old-age insurance premiums and supplementary medical insurance premiums that an enterprise pays for investors or staff members may be deducted within the scope and according to the rates as set down by the competent departments of treasury and taxation of the State Council. | | 企業為投資者或者職工支付的補充養老保險費、補充醫療保險費，在國務院財政、稅務主管部門規定的範圍和標准內，准予扣除。 |
| Article 36 The commercial insurance premiums that an enterprise pays for its investors or staff members shall not be deducted except for the personal security insurance premiums an enterprise pays for its staff members engaging in special occupations under the relevant provisions of the state and other commercial insurance premiums that are deductible under the relevant provisions of the competent departments of treasury and taxation of the State Council. | | 第三十六條 除企業依照國家有關規定為特殊工種職工支付的人身安全保險費和國務院財政、稅務主管部門規定可以扣除的其他商業保險費外，企業為投資者或者職工支付的商業保險費，不得扣除。 |
| Article 37 The reasonable loan expenses incurred by an enterprise in its production activities and business operations that are not required to be capitalized are deductible. | | 第三十七條 企業在生產經營活動中發生的合理的不需要資本化的借款費用，准予扣除。 |
| Where an enterprise borrows any loan for purposes of purchasing or creating fixed assets or intangible assets and inventories that cannot enter into the scheduled marketability state until 12 months later or more, the reasonable expenses arising from such loans in the process of purchasing or creating relevant assets shall be treated as capital expenditure and be incorporated into the cost of relevant capital, and shall be deductible under the present Regulation. | | 企業為購置、建造固定資產、無形資產和經過12個月以上的建造才能達到預定可銷售狀態的存貨發生借款的，在有關資產購置、建造期間發生的合理的借款費用，應當作為資本性支出計入有關資產的成本，並依照本條例的規定扣除。 |
| Article 38 The interest expenses incurred by an enterprise in its production activities and business operations are deductible: | | 第三十八條 企業在生產經營活動中發生的下列利息支出，准予扣除： |
| (1) interest expenses for the loans borrowed by a non-financial enterprise from a financial enterprise, the interest expenses for the various deposits of financial enterprises, the interest expenses for inter-bank loans, and the expenses for the debentures issued by an enterprise upon approval; | | （一）非金融企業向金融企業借款的利息支出、金融企業的各項存款利息支出和同業拆借利息支出、企業經批准發行債券的利息支出； |
| (2) the portion of interest expenses for the loans borrowed by a non-financial enterprise from another non-financial enterprise that do not exceed the amount calculated at the interest rates for an identical kind and identical term of a financial enterprise. | | （二）非金融企業向非金融企業借款的利息支出，不超過按照金融企業同期同類貸款利率計算的數額的部分。 |
| Article 39 The foreign exchange losses incurred by enterprise in monetary exchanges from the conversion of any non-renminbi monetary assets or obligations into current renminbi at the term-end medium exchange rate are deductible except for the portion that has already been incorporated into the relevant capital costs and the portion that relates to the profit distribution to owners. | | 第三十九條 企業在貨幣交易中，以及納稅年度終了時將人民幣以外的貨幣性資產、負債按照期末即期人民幣彙率中間價折算為人民幣時產生的彙兌損失，除已經計入有關資產成本以及與向所有者進行利潤分配相關的部分外，准予扣除。 |
| Article 40 The employee welfare expenses incurred by an enterprise are deductible to the extent that it does not exceed 14% of the total amount of salaries and wages. | | 第四十條 企業發生的職工福利費支出，不超過工資薪金總額14%的部分，准予扣除。 |
| Article 41 The labor union funds allocated by an enterprise are deductible to the extent that they do not exceed 2% of the total amount of salaries and wages. | | 第四十一條 企業撥繳的工會經費，不超過工資薪金總額2%的部分，准予扣除。 |
| Article 42 The expenses for the education of staff members incurred by an enterprise are deductible to the extent that they do not exceed 2.5% of the total amount of salaries and wages unless it is otherwise different provided for by the State Council. The excess may be carried forward to future years for deduction. | | 第四十二條 除國務院財政、稅務主管部門另有規定外，企業發生的職工教育經費支出，不超過工資薪金總額2.5%的部分，准予扣除；超過部分，准予在以後納稅年度結轉扣除。 |
| Article 43 The expenses for business entertainment incurred by an enterprise relating to its production activities and business operations shall be deducted to the extent of 60% of the actually incurred amount but not more than 5? of the sales revenue of the current year. | | 第四十三條 企業發生的與生產經營活動有關的業務招待費支出，按照發生額的60%扣除，但最高不得超過當年銷售（營業）收入的5?。 |
| Article 44 The qualified expenses for advertising and publicity incurred by an enterprise shall be deductible to the extent of not more than 15% of the sales revenue of the current year unless it is otherwise differently provided for by the competent department of treasury or taxation of the State Council. The excess may be carried forward to future years for deduction. | | 第四十四條 企業發生的符合條件的廣告費和業務宣傳費支出，除國務院財政、稅務主管部門另有規定外，不超過當年銷售（營業）收入15%的部分，准予扣除；超過部分，准予在以後納稅年度結轉扣除。 |
| Article 45 The funds an enterprise draws for the special use of environmental protection, ecological recovery pursuant to the relevant provisions of the laws and administrative regulations shall be deductible. The aforesaid special funds shall not be deductible if their purpose of use is changed after being drawn. | | 第四十五條 企業依照法律、行政法規有關規定提取的用于環境保護、生態恢複等方面的專項資金，准予扣除。上述專項資金提取後改變用途的，不得扣除。 |
| Article 46 The insurance premiums that an enterprise pays according to the prescribed rates for the insurance of property shall be deductible. | | 第四十六條 企業參加財產保險，按照規定繳納的保險費，准予扣除。 |
| Article 47 The rentals that an enterprise pays for renting fixed assets as required by its production activities and business operations shall be deducted in the following methods: | | 第四十七條 企業根據生產經營活動的需要租入固定資產支付的租賃費，按照以下方法扣除： |
| (1) The rental expenses incurred from the renting of fixed assets by means of operational lease shall be evenly deducted in proportion to the term of lease; | | （一）以經營租賃方式租入固定資產發生的租賃費支出，按照租賃期限均勻扣除； |
| (2) The rental expenses incurred from the renting of fixed assets by means of financing lease shall be deducted by installments to the extent of the portion of financing that forms a part of the fixed asset value for which depreciation shall be reserved. | | （二）以融資租賃方式租入固定資產發生的租賃費支出，按照規定構成融資租入固定資產價值的部分應當提取折舊費用，分期扣除。 |
| Article 48 The reasonable expenses for labor protection incurred by an enterprise shall be deductible. | | 第四十八條 企業發生的合理的勞動保護支出，准予扣除。 |
| Article 49 The management fees paid by one enterprise to another, the rentals and franchise royalties paid among the operational institutions within an enterprise, and the interest paid among the business offices of a non-financial enterprise shall not be deductible. | | 第四十九條 企業之間支付的管理費、企業內營業機構之間支付的租金和特許權使用費，以及非銀行企業內營業機構之間支付的利息，不得扣除。 |
| Article 50 The institutions and establishments created within the territory of China by a non-alien enterprise may deduct the relevant expenses incurred by its overseas headquarters relating to the production activities and business operations of such institution or establishment provided that it is able to provide certification documents issued by the headquarters with respect to the scope of expenses collection, rationing, basis and method of distribution, etc., and provided that they are reasonably apportioned. | | 第五十條 非居民企業在中國境內設立的機構、場所，就其中國境外總機構發生的與該機構、場所生產經營有關的費用，能夠提供總機構出具的費用彙集範圍、定額、分配依據和方法等證明文件，並合理分攤的，准予扣除。 |
| Article 51 For the purposes of Article 9 of the Enterprise Income Tax Law, ‘public welfare donations' means donations made by an enterprise through public welfare social organizations or people's governments at or above the county level or the departments thereof to the charity activities and public welfare undertakings in compliance with laws. | | 第五十一條 企業所得稅法第九條所稱公益性捐贈，是指企業通過公益性社會組織或者縣級以上人民政府及其部門，用于符合法律規定的慈善活動、公益事業的捐贈。 |
| Article 52 For the purposes of Article 51 of this Regulation, ‘public welfare social organization' means a charity organization or any other social organization that meets all the following conditions: | | 第五十二條 本條例第五十一條所稱公益性社會組織，是指同時符合下列條件的慈善組織以及其他社會組織： |
| (1) It is registered in accordance with the law and has the legal person status; | | （一）依法登記，具有法人資格； |
| (2) It serves the purpose of promoting public welfare undertakings and does not take profit making as the purpose; | | （二）以發展公益事業為宗旨，且不以營利為目的； |
| (3) All the assets and the appreciation thereof are owned by the legal person; | | （三）全部資產及其增值為該法人所有； |
| (4) It mainly uses its income and working balance for the undertaking in line with the purpose of formation of the legal person; | | （四）收益和營運結余主要用于符合該法人設立目的的事業； |
| (5) The remaining property after its termination does not belong to any individual or profit-making organization; | | （五）終止後的剩余財產不歸屬任何個人或者營利組織； |
| (6) It does not engage in any business irrelevant to the purpose of its formation; | | （六）不經營與其設立目的無關的業務； |
| (7) It has sound financial accounting rules; | | （七）有健全的財務會計制度； |
| (8) The donator does not participate in the distribution of the property of the legal person in any form; | | （八）捐贈者不以任何形式參與該法人財產的分配； |
| (9) It meets other conditions prescribed by the public finance department and competent tax department of the State Council together with the civil affairs department of the State Council and other registration administrative departments. | | （九）國務院財政、稅務主管部門會同國務院民政部門等登記管理部門規定的其他條件。 |
| Article 53 The portion of the expenditure of the public welfare donation that occurred in the current year and is carried forward in previous years, which does not exceed 12% of the total annual profit, is allowed to be deducted. | | 第五十三條 企業當年發生以及以前年度結轉的公益性捐贈支出，不超過年度利潤總額12%的部分，准予扣除。 |
| ．．．．．． | | 年度利潤總額，是指企業依照國家統一會計制度的規定計算的年度會計利潤。 |
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