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企业所得税法中英对照企业所得税法是中国税法中极为重要的一部分，规定了企业应纳税的方式和税率。
以下是企业所得税法中英对照的文章，供参考。
中文：第一条为了依法征税，明确纳税义务，维护税收秩序，根据宪法规定和国家税收管理法，制定本法。
Article 1 In order to collect taxes in accordance with the law, clarify the tax obligations, and maintain tax order, this Law is formulated in accordance with the provisions of the Constitution and the Law of the People's Republic of China on Tax Collection and Administration.第二条本法适用于企业和其他经济组织的所得税征收。
Article 2 This Law applies to the collection of enterprise income tax from enterprises and other economic organizations.第三条企业所得税是指企业按照税法规定的内容和办法，按期将当年取得的所得，依法按规定的税率缴纳国家的税款。
企业所得税由中央和地方按规定的份额共同征收。
Article 3 Enterprise income tax refers to the tax payable by an enterprise in accordance with the provisions of the tax laws and regulations on the income it earned in a given year at the rates stipulated by law. The central and local governments collect enterprise income tax jointly in accordance with the prescribed proportions.第四条企业所得税的纳税义务人是企业。
企业所得税法中英对照企业所得税法中英对照Corporate Income Tax Law Comparison between Chinese and English第一章总则 Chapter 1 General Provisions第一条为了规范企业所得税的征收和管理，保障国家财政收入，促进经济发展，保护投资者的合法权益，制定本法。
Article 1 In order to regulate the collection and administration of corporate income tax, safeguard national financial revenue, promote economic development, and protect the legitimate rights and interests of investors, this Law is hereby formulated.第一条为了规范企业所得税的征收和管理，保障国家财政收入，促进经济发展，保护投资者权益，制定本法。
Article 1 In order to regulate the collection and administration of corporate income tax, safeguard national financial revenue, promote economic development, and protect the interests of investors, this Law is hereby formulated.第二条本法适用于中华人民共和国境内的企业以及中华人民共和国境外的企业在中华人民共和国境内取得的所得。
Article 2 This Law shall apply to enterprises within the territory of the People's Republic of China and to the income obtained by foreign enterprises within the territory of the People's Republic of China.第二条本法适用于中华人民共和国境内的企业以及中华人民共和国境外企业在中华人民共和国境内取得的所得。
企业所得税法英文版The Enterprise Income Tax Law (EITL) of the People's Republicof China is the main legislation that governs the taxation of enterprises in China. It was first introduced in 1991 and has been revised several times to adapt to the changing economic environment. The EITL aims to provide a fair and stable tax regime for enterprises and promote economic development.The EITL defines the scope of taxable income for enterprises, which includes income from production and business operations, income from transfer of assets, income from equity investment, and other income. The law provides guidelines for determining taxable income and allows for deductions and tax incentives for certain types of income.The tax rate for enterprises in China is generally 25%, although certain types of enterprises and industries may be eligible for lower tax rates or preferential treatment. The EITL also establishes rules for the withholding and payment of taxes, as well as the administration and enforcement of the law.In addition to the general provisions, the EITL includes specific provisions for foreign-invested enterprises (FIEs) and enterprisesin special economic zones, where different tax regulations and incentives may apply. These provisions aim to attract foreign investment and promote economic development in specific regions. The EITL also addresses anti-avoidance measures to prevent tax evasion and abuse of tax incentives. It includes provisions on transfer pricing to ensure that transactions between related partiesare conducted at arm's length and that profits are not artificially shifted to low-tax jurisdictions.Moreover, the EITL outlines the procedures for tax filing, assessment, and dispute resolution. It requires enterprises to keep proper accounting records and submit annual tax returns. It also establishes the rights and obligations of taxpayers and tax authorities, including the right to request information and conduct tax audits.The EITL is regularly updated to keep pace with changes in the business environment and international tax standards. Recent amendments have focused on reducing the tax burden for small and medium-sized enterprises, encouraging technological innovation, and addressing the challenges posed by the digital economy.In conclusion, the Enterprise Income Tax Law is a comprehensive legislation that governs the taxation of enterprises in China. It provides guidelines for determining taxable income, establishes tax rates and incentives, and sets out procedures for tax filing and enforcement. The EITL aims to create a fair and stable tax regime that promotes economic development and prevents tax evasion.。
企业所得税法中英对照中文：企业所得税法英文：Enterprise Income Tax Law中文：第一章总则英文：Chapter I General Provisions中文：第一条为了贯彻税收法律，加强税收管理，维护国家税收秩序，制定本法。
英文：Article 1 This Law is enacted for the purpose of implementing tax laws, strengthening tax administration, maintaining the order of national tax revenue, and regulating income tax for enterprises.中文：第二条对中华人民共和国内地、独立关税区、保税区和其他划归国家的经济特区（以下统称为中国境内）内的所有企业及其他组织，按照本法规定征收企业所得税。
英文：Article 2 Enterprise income tax shall be levied according to the provisions of this Law on all enterprises and other organizations within the territory of the People's Republic of China, including the mainland, independent customs zones, bonded areas, and other economic special zones (hereinafter referred to collectively as "China's territory").中文：第三条企业所得税的税源是企业在依法确认的各种收入中取得的所得。
英文：Article 3 The sources of enterprise income tax are the income obtained by enterprises from various legally confirmed revenue sources.中文：第四条享受优惠税率和从事特定业务或投资特定项目税收优惠的企业，在法律、行政法规和其它规范性文件中，另有规定的，适用其规定。
企业所得税法中英对照企业所得税法中英对照《企业所得税法》（以下简称“本法”）第一条为了规范企业所得税的征收管理，维护国家税收秩序，促进企业健康发展，根据《中华人民共和国税收征收管理法》、《中华人民共和国企业所得税法》等法律规定，制定本法。
Article 1 This Law is formulated in accordance with the provisions of the Law of the People's Republic of China on the Administration of Tax Collection and the Law of the People's Republic of China on Enterprise Income Tax and other relevant laws and regulations, in order to regulate the collection and administration of enterprise income tax, maintain the order of national tax collection, and promote the healthy development of enterprises.《企业所得税法》第二十一条租金费用，是指企业出于获取租赁的使用权而支付给租赁方的费用。
在无关方之间的租金费用，以实际支付额为准，不得扣除进口环节增值税、进口税款。
Article 21 of the Enterprise Income Tax Law Rental expenses refer to the expenses paid by an enterprise to a lessor in order to obtain the right to use the lease. For rental expenses between unrelated parties, the actual amount paid shall prevail, and no deduction shall be made for import value-added tax or import duties.《企业所得税法》第三十二条企业所得税税款应当自到期之日起15日内向税务机关申报纳税。
企业所得税法双语企业所得税法（英文: Enterprise Income Tax Law）是一项为规范企业所得税政策、确保税收公平和提高税收征管效率而颁布的法律。
该法律依据国家税收政策和经济发展需要，通过界定纳税主体、确定应纳税所得额、规定减免和优惠政策、规范税务管理等内容，对企业所得税的课税对象、税率、纳税义务等方面进行详细规定。
下面将对企业所得税法的相关内容进行详细解析。
企业所得税法规定了应纳税的企业所得税税率，并对纳税主体进行了明确的规定。
在中国，纳税主体主要包括了企业、个体工商户和其它组织。
企业按照其所得的来源和性质分为内资企业和外资企业。
据法律规定，企业应当依法申报纳税，并按照规定的税率和应纳税所得额缴纳企业所得税。
企业所得税法对企业的所得计算和所得调整等方面也作出了明确的规定。
税法规定了企业所得的计算方法和计税基础，包括利润、投资收益、财产转让收益等所得项目的计算及调整。
税法还对企业在发生亏损等情况下的处理方式做出了具体规定，从而保障了企业税收的公平性和稳定性。
企业所得税法还规定了一系列的减免和优惠政策，以鼓励和促进企业发展。
这些减免和优惠政策包括了对特定行业、区域和项目的税收优惠政策，以及对企业技术创新、环保投入等方面的支持政策。
这些政策的出台，不仅有利于提高企业的生产经营效率，还可以有效促进经济的发展和转型升级。
在税务管理方面，企业所得税法要求企业依法履行纳税申报、纳税缴款等义务，同时规定了税务机关的监督管理和税收征管措施。
税法还规定了企业所得税税务处理的程序和程序限期，以确保税收征管的及时性和有效性。
企业所得税法是对企业所得税政策的具体规定，涉及了纳税主体、税率、所得计算、减免和优惠政策、税务管理等方面的内容。
企业应当遵守企业所得税法的相关规定，认真履行纳税义务，促进企业健康发展，同时也为国家财政的稳定和发展贡献应有的税收收入。
Enterprise Income Tax Law of the People's Republic of China[Effective] 中华人民共和国企业所得税法 [现行有效]Issuing authority:National People's Congress Document Number:Order No.63 of the President of the People’s Republic of ChinaDate issued:03-16-2007 Level of Authority:Laws Area of law:FinanceOrder of the President of the People's Republic of China(No. 63)The Enterprise Income Tax Law of the People's Republic of China, which was adopted at the 5th Session of the 10th National People's Congress of the People's Republic of China on March 16, 2007, is hereby promulgated and shall come into force as of January 1, 2008.President of the People's Republic of China Hu JintaoMarch 16, 2007Enterprise 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)中华人民共和国主席令(第六十三号)《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。
企业所得税法中英对照企业所得税是一种针对企业利润征收的税收，涉及到诸多法规和规定。
以下是企业所得税法的中英对照参考内容。
企业所得税法（中文版）第一条：为了合理调节企业所得税，促进经济发展，制定本法。
第二条：中国境内的企业和其他生产经营组织，应当按照本法的规定，依法（交）纳企业所得税。
第三条：企业所得税的对象包括中国境内的企业和其他生产经营组织以及中国境外的企业和其他经济组织在中国境内取得的所得。
第四条：企业所得税的税款的计算周期是一年。
第五条：企业所得税的税率如下：（一）对居民企业，适用的税率为25%。
（二）对非居民企业，适用的税率根据国际税收协定和其他相关法律法规的规定执行。
第六条：居民企业取得的外国所得，按照本法规定的计算方法，计算应纳税额。
第七条：每个纳税人（或者纳税人的分支机构）每年按照本法的规定，计算应纳税额，并按照规定的期限和方式填报纳税申报表。
第八条：纳税人或者其分支机构因为特殊情况无法按照规定的期限填报纳税申报表的，可以向税务机关提出延期申请。
第九条：税务机关负责对企业所得税的纳税申报进行审核。
第十条：企业所得税的减免、免税和优惠，按照国家和地方税务机关的规定执行。
第十一条：纳税人应当按照国家和地方税务机关的规定，进行企业所得税的预缴。
第十二条：纳税人应当按照国家和地方税务机关的规定，进行企业所得税的年终汇算清缴。
第十三条：纳税人未按照本法规定的期限申报或者不符合预缴、年终汇算清缴的，税务机关可以责令补正，并按照法定程序征收滞纳金。
第十四条：对于故意偷逃税款的纳税人，税务机关可以按照法定程序追究其法人和责任人员的法律责任。
企业所得税法（英文版）Article 1: In order to reasonably adjust enterprise income tax and promote economic development, this law is enacted.Article 2: Enterprises and other production and business organizations within the territory of China shall, in accordance with the provisions of this law, pay enterprise income tax in accordance with the law.Article 3: The objects of enterprise income tax include enterprises and other production and business organizations within the territory of China, as well as enterprises and other economic organizations outside the territory of China that obtain income within the territory of China.Article 4: The calculation period for enterprise income tax is one year.Article 5: The tax rates for enterprise income tax are as follows:(1) For resident enterprises, the applicable tax rate is 25%.(2) For non-resident enterprises, the applicable tax rate shall be implemented in accordance with the provisions of international tax agreements and other relevant laws and regulations.Article 6: Foreign income obtained by resident enterprises shall be calculated and taxed according to the calculation method prescribed in this law.Article 7: Each taxpayer (or the branch of the taxpayer) shall calculate the amount of tax payable in accordance with the provisions of this law each year, and fill out the tax return within the prescribed time and in the prescribed manner.Article 8: If a taxpayer or its branch is unable to submit the taxreturn within the prescribed time due to special circumstances, it may apply for an extension to the tax authority.Article 9: The tax authority is responsible for reviewing the tax returns of enterprise income tax.Article 10: Reductions, exemptions, and preferential treatments for enterprise income tax shall be implemented in accordance with the provisions of the national and local tax authorities.Article 11: Taxpayers shall make prepayments of enterprise income tax in accordance with the provisions of the national and local tax authorities.Article 12: Taxpayers shall make final settlement payments of enterprise income tax at the end of the year in accordance with the provisions of the national and local tax authorities.Article 13: If a taxpayer fails to file a tax return within the prescribed period or fails to comply with the provisions of prepayments and final settlement payments, the tax authority may order correction and impose a late payment penalty in accordance with statutory procedures.Article 14: For taxpayers who intentionally evade tax payments, the tax authority may pursue legal responsibilities of their legal persons and responsible personnel in accordance with statutory procedures.。
企业所得税法英语The corporate income tax law is a crucial component of the overall tax system in many countries around the world. It serves as a means for governments to generate revenue and ensure that businesses contribute their fair share to the public coffers. The implementation and enforcement of corporate income tax law can have significant implications for the economic landscape, influencing the decisions and behaviors of both businesses and policymakers.At its core, the corporate income tax law establishes the rules and regulations governing the taxation of business entities. It outlines the criteria for determining which organizations are subject to the tax, the applicable tax rates, and the various deductions and credits that can be claimed. The goal of the law is to strike a balance between generating sufficient government revenue and creating an environment that encourages business growth and investment.One of the primary objectives of the corporate income tax law is to ensure a level playing field for all businesses operating within a particular jurisdiction. By imposing a consistent set of rules andobligations, the law aims to prevent unfair competitive advantages and promote fairness in the marketplace. This is particularly important in today's increasingly globalized economy, where businesses may have operations spanning multiple countries and regions.The corporate income tax law also plays a crucial role in shaping the investment decisions of businesses. The tax rate, as well as the availability of deductions and incentives, can significantly influence a company's decision-making process when it comes to activities such as capital expenditures, research and development, and expansion into new markets. Policymakers often use the corporate income tax law as a tool to encourage or discourage certain business behaviors that align with broader economic and social objectives.In addition to generating revenue, the corporate income tax law can also serve as a mechanism for promoting social and environmental responsibility. Many jurisdictions have introduced provisions that allow for tax deductions or credits for businesses that engage in activities deemed to be beneficial to the community or the environment. This can incentivize companies to adopt more sustainable practices and invest in initiatives that contribute to the greater good.However, the implementation and enforcement of the corporateincome tax law are not without their challenges. Businesses may seek to minimize their tax liabilities through legal or, in some cases, questionable means, such as engaging in complex tax avoidance strategies or exploiting loopholes in the law. Governments, in turn, must constantly monitor and adapt the tax code to address these issues and ensure that businesses are paying their fair share.Another significant challenge is the need to balance the competing interests of various stakeholders, including businesses, taxpayers, and the government. Businesses may lobby for lower tax rates or more favorable deductions, while the government may seek to increase revenue to fund public services and social programs. Navigating these competing interests and finding a mutually acceptable solution can be a complex and often contentious process.Despite these challenges, the corporate income tax law remains a crucial component of the overall tax system in most countries. It serves as a means of generating revenue, promoting fairness and competitiveness in the business landscape, and encouraging socially and environmentally responsible corporate behavior. As the global economy continues to evolve, the corporate income tax law will likely continue to be a subject of ongoing debate and policy refinement.In conclusion, the corporate income tax law is a complex and multifaceted policy instrument that plays a vital role in shaping theeconomic and social landscape of a country. Its effective implementation and enforcement require a delicate balance between the interests of businesses, taxpayers, and the government. As the world continues to grapple with the challenges of the 21st century, the corporate income tax law will undoubtedly remain a topic of critical importance for policymakers, businesses, and the general public alike.。
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中华人民共和国企业所得税法英文The Enterprise Income Tax Law of the People's Republic of China (EIT Law), enacted in 2007, plays a pivotal role in regulating the taxation of enterprises operating in China.This comprehensive law applies to domestic enterprises,foreign-invested enterprises, and other taxable entities, outlining the principles, rules, and nuances governing the calculation and payment of enterprise income tax.Under the EIT Law, the taxable income of an enterprise is determined by deducting the permitted costs and expenses from its gross income. Permitted deductions include costs directly related to production and operation, reasonable expenses required for carrying out business activities, and specifictax incentives and preferential policies. This fair and transparent assessment ensures that enterprises are treated equally and encourages them to invest and expand, ultimately contributing to China's economic growth.The EIT Law also establishes a progressive tax ratesystem for enterprises, with the standard tax rate set at 25%. However, certain industries or regions may enjoy reduced tax rates as low as 15%, subject to conditions and qualificationcriteria prescribed by the government. This approach aims to promote the development of specific sectors or regions and attract foreign investment to areas in need of economic revitalization.To enhance tax collection efficiency and minimize tax evasion, the EIT Law introduces rigorous guidelines for tax administration, including the implementation of a "real-name-based" tax registration system. This system ensures accurate taxpayer identification, enhanced transparency, and a strengthened tax collection mechanism. Additionally, it stipulates strict penalties for tax evasion, ensuring that enterprises adhere to their tax obligations responsibly.The EIT Law also emphasizes the importance of fair competition and encourages enterprises to engage in innovation and research and development (R&D) activities. Enterprises investing in technological innovation, environmental protection, or resource conservation may be eligible for additional deductions or exemptions, fostering a dynamic business environment and sustainable economic development.Tax incentives are another significant aspect of the EIT Law, aiming to promote economic development in specific regions and industries. For instance, enterprises that investin poverty-stricken areas or engage in agriculture, forestry, animal husbandry, or fishery industries may enjoy tax reductions or exemptions. These incentives stimulate investment in less developed areas, reduce poverty, and promote the balanced and inclusive development of China's economy.In conclusion, the Enterprise Income Tax Law of the People's Republic of China is a comprehensive and guiding legislation that ensures fairness, transparency, and economic growth. By providing a clear framework for taxation, stimulating innovation and fair competition, and offering tax incentives to specific regions and industries, this law forms a solid foundation for enterprises to prosper while contributing to the overall development of China. Enterprises are encouraged to understand and comply with the provisions of the EIT Law, as it is crucial for maintaining a healthy business environment and fostering sustainable growth in the country.。
企业所得税法中英对照企业所得税是指在一定期限内，企业按照其应纳税所得额交纳的一种税种。
为了规范企业所得税的征收和管理，各国纷纷制定了相应的企业所得税法。
企业所得税法是企业所得税征收和管理的法律依据，其中包含详细的税率、计算方法和纳税申报等相关规定。
为了方便对照和理解企业所得税法，下面将对企业所得税法的部分内容进行中英文对照。
一、所得税的对象1.国内居民企业和其他企业，应当按照中国法律的规定，足以证明为中国居民的有关规定、境内住所和实际控制关系等任一条件之一在中国境内才被视为居民企业或其他企业。
1.Resident enterprises and other enterprises in China should be considered as resident enterprises or other enterprises only if they meet any one of the conditions prescribed in China's laws, which include provisions proving their residency in China, having a domicile or actual control relationship within China.2.海外合作经营企业和港澳台地区企业，适用本法的规定。
2.Foreign cooperative enterprises and enterprises from Hong Kong, Macao, and Taiwan shall be subject to the provisions of this Law.3.具有独立经营能力的外国法人和其他组织，在中华人民共和国境内从事经营活动取得的所得，应当按照中国法律规定纳税。
3.Foreign enterprises and other organizations with independent operating capacity shall pay taxes in accordance with Chinese laws on the income they obtain from operating activities conducted within the territory of the People's Republic of China.二、纳税义务和纳税责任1.企业应当按照国家税务主管部门的规定，记账、出具及时、真实、完整、准确的会计凭证、会计账簿、财务报表和纳税申报表，确保企业所得和纳税申报的真实性和准确性。
企业所得税法中英对照企业所得税是对企业盈利所得征税的一种税收制度，是国家财政收入的重要来源之一。
为了更好地了解和掌握企业所得税法相关内容，下面将为您制作一份关于企业所得税法中英对照的文章。
企业所得税法是一部专门规定企业所得税征税管理办法的法律。
企业所得税法通常会包括一系列的条款和条文，用于规范企业税务行为。
以下是企业所得税法的中英对照内容，以便更好地对比和学习：第一章总则Chapter I General Provisions第一条为了征收企业所得税，规范税务行为，保障税收征管的需要，制定本法。
Article 1 For the purpose of levying enterprise income tax, regulatingtax-related behaviors and ensuring tax administration, this Law is enacted.第二条本法所称企业所得税是指企业依法缴纳的所得税。
企业所得税的征收对象是企业的所得额。
Article 2 The term "enterprise income tax" as used in this Law refers to the income tax payable by enterprises. The object of enterprise income tax is the income of an enterprise.第三条本法所称企业是指下列各项企业单位：独资企业、合伙企业、合作企业、有限责任公司、股份有限公司、其他类型的有限责任企业、其他不以营利为目的的企业。
Article 3 The term "enterprise" as used in this Law refers to the following types of enterprise entities: sole proprietorship enterprises, partnership enterprises, cooperative enterprises, limited liability companies, joint stock companies, other types of limited liability enterprises, and non-profit-making enterprises.第四条本法所称企业的所得额是指企业依法确定的应纳税的所得统计数额。
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中华人民共和国企业所得税法英文The Enterprise Income Tax Law of the People's Republic of China (EIT Law) is a vital legislation that governs the taxation of profits earned by enterprises in China. Implemented in 2008, it aims to promote fairness, encourage economic growth, and ensure the sustainable development of the country.The EIT Law establishes a set of rules and regulationsfor the determination, calculation, and payment of enterprise income taxes. It covers various aspects related to the taxation of both domestic and foreign enterprises operating within China's jurisdiction. The law requires enterprises to accurately report their financial information, including revenue, costs, and expenses, while adhering to theprinciples of legality, authenticity, and integrity.One of the key features of the EIT Law is the progressive tax rate system, wherein enterprises are subject to different tax rates based on their taxable income. This ensures that smaller businesses with lower profits are taxed at a more affordable rate, while larger enterprises make a greater contribution to the nation's tax revenue. It also encouragesenterprises to reinvest their profits, as certain eligible investments can qualify for preferential tax treatments or exemptions.To further enhance tax administration, the EIT Law introduced anti-tax avoidance measures, aimed at preventing enterprises from exploiting loopholes to evade taxes. Transfer pricing regulations, thin capitalization rules, and controlled foreign company provisions are among the mechanisms implemented to counteract aggressive tax planning practices. These measures not only protect the interests of the Chinese economy but also foster a fair and competitive business environment.While the EIT Law imposes obligations on taxpayers, it also provides incentives to stimulate technological innovation, environmental protection, and regional development. Enterprises engaged in qualified research and development activities, environmental protection projects, or investments in underdeveloped areas may benefit from reduced tax rates or other forms of support. These incentives encourage businesses to contribute to China's economic transformation and ecological advancement.Moreover, the EIT Law demonstrates China's commitment to international tax cooperation. As a member of the globalcommunity, China actively participates in the implementation of the Base Erosion and Profit Shifting (BEPS) project initiated by the Organization for Economic Cooperation and Development (OECD). By aligning its tax policies with international standards, China strives to promote transparency, combat tax evasion, and create a level playing field for enterprises worldwide.The enforcement of the EIT Law relies on effective tax administration and rigorous compliance. Tax authorities conduct regular audits and inspections to ensure the accuracy of taxpayers' financial records and the adherence to tax regulations. Enterprises are encouraged to maintain a good relationship with tax authorities, fulfill their tax obligations timely, as well as seek professional advice when necessary.In conclusion, the Enterprise Income Tax Law of the People's Republic of China plays a fundamental role in the taxation of profits earned by enterprises, contributing to the nation's economic growth and development. With its comprehensive provisions, including progressive tax rates, anti-tax avoidance measures, and incentives for innovation, the law establishes a fair, transparent, and conduciveenvironment for enterprises, both domestic and foreign, to thrive and contribute to China's prosperity.。
企业所得税法中英对照企业所得税法是中国的一部重要税法，对企业的纳税义务和纳税方式进行了规定。
下面是企业所得税法的中英对照：第一条为了规范企业所得税的征收管理，调节国民经济的结构，促进经济发展和社会进步，根据中华人民共和国宪法，制定本法。
Article 1: In order to regulate the collection and administration of corporate income tax, adjust the structure of the national economy, promote economic development and social progress, this law is formulated in accordance with the Constitution of the People's Republic of China.第二条本法所称企业所得税缴纳义务人，包括居民企业经营者和非居民企业经营者。
Article 2: The persons liable to pay corporate income tax referred to in this law include resident enterprise operators and non-resident enterprise operators.第三条企业所得税法调整政策适用期限由国务院规定。
Article 3: The adjustment period for corporate income tax laws and policies shall be determined by the State Council.第四条企业所得税的税款以以下应纳税所得额为计税依据：（一）所有权人取得的赢利；（二）其他经济利益，依照国务院税务主管机关的规定计征。
Article 4: The taxable income of corporate income tax is based on the following taxable income:(1) Profits obtained by owners;(2) Other economic benefits, as assessed according to the regulations of the tax authorities under the State Council.第五条企业所得税的税率为25%。
Enterprise Income Tax IntroductionEnterprise Income Tax (EIT) is a tax levied on the annual income of enterprises in a country. It is an important source of revenue for the government and plays a crucial role in the economic development of a country. This document provides an overview of the enterprise income tax system, including its purpose, calculation, and regulations.PurposeThe purpose of the enterprise income tax is to ensure frness and equity in the taxation of corporate profits. By imposing a tax on the income earned by enterprises, the government ms to generate revenue that can be used for public goods and services, such as infrastructure development, education, healthcare, and social welfare programs.Taxable IncomeThe taxable income for enterprises is calculated based on the net profit derived from their business activities. Net profit is determined by subtracting allowable deductions, such as business expenses and depreciation, from the total revenue. Some countries may also allow certn tax incentives or deductions for specific industries or investments in order to encourage economic growth and development.Tax RateThe tax rate for enterprise income tax varies from country to country. It is usually expressed as a percentage of the taxable income. In some cases, different tax rates may apply to different types of enterprises or industries. The tax rate may also be progressive, meaning that higher levels of income are subject to higher tax rates.ComplianceEnterprises are required to comply with the regulations pertning to enterprise income tax.This includes keeping proper accounting records, filing tax returns, and paying the tax liability on time. Flure to comply with these regulations can result in penalties and fines imposed by the tax authorities.Tax TreatiesMany countries have signed bilateral tax treaties with other countries to avoid double taxation and promote cross-border trade and investment. These tax treaties provide rules for the allocation of taxing rights between thecountries, as well as provisions for the exchange of information and the resolution of tax disputes. Enterprises engaged in international business activities need to consider the provisions of these tax treaties to ensure compliance with the relevant tax laws.Tax PlanningTax planning is a legitimate practice that allows enterprises to minimize their tax liability by taking advantage of avlable deductions, exemptions, and other tax incentives. However, itis important to note that aggressive tax planning or engaging in tax evasion is illegal and can result in severe penalties. Enterprises need to ensure that their tax planning activities are in compliance with the tax laws and regulations of their country. ConclusionEnterprise income tax is a significant component of the overall tax system of a country. It plays a crucial role in the generation of government revenue and the promotion of economic development. Enterprises need tounderstand the tax laws and regulations relating to enterprise income tax and ensure compliance to avoid penalties and fines. Additionally, tax planning should be undertaken in a responsible and legal manner to minimize the tax burden while mntning compliance with the relevant tax laws.。
企业所得税法中英对照《企业所得税法》是中华人民共和国用于规范企业所得税征收和管理的法律法规。
以下是一份《企业所得税法》的中英对照版本，供参考。
请注意，该对照版本可能不是官方版本，仅供了解，具体应以官方法律文本为准。
中文版：《企业所得税法》第一章总则第一条为了规范企业所得税的征收管理，促进企业经济效益的提高，制定本法。
第二条在中华人民共和国境内的企业、个体工商户以及其他组织和个人（以下统称企业）的所得，适用本法。
第三条企业所得税的税率为25%。
第四条企业所得税的征收管理，实行查账征收，税务机关负责查账。
...英文版：Enterprise Income Tax LawChapter I General ProvisionsArticle 1In order to regulate the collection and administration of enterprise income tax, promote the improvement of economic benefits of enterprises, this Law is formulated.Article 2 This Law is applicable to the income of enterprises, including enterprises, individual industrial and commercial households, andother organizations and individuals (hereinafter collectively referred to as enterprises) within the territory of the People's Republic of China. Article 3 The tax rate for enterprise income tax is 25%.Article 4 The collection and administration of enterprise income tax shall be implemented through examination and verification, and the tax authorities shall be responsible for examination and verification. ...请注意，以上仅为简要对照版本，具体法律文本内容可能会有调整和修改。
The Law of the People’s Republic of China on Enterprise Income Tax中华人民共和国企业所得税法Order of the President [2007] No.6316 March, 2007(Adopted at the 5th Session of the 10th National People’s Congress on 16 March 2007, promulgated by Order No. 63 of the President of the People’s Republic of China and effective as of 1 January 2008)Table of ContentChapter One: General ProvisionsChapter Two: Taxable IncomeChapter Three: Payable TaxChapter Four: Preferential Tax TreatmentChapter Five: Tax Withheld at SourceChapter Six: Special Tax Payment AdjustmentChapter Seven: Administration of Tax Levying and CollectionChapter Eight: Supplementary ProvisionsChapter One: General ProvisionsArticle 1: Taxpayers of enterprise income tax shall be enterprises and other organizations that obtain income within the People’s Republic of China (hereinafter referred to as “Enterprises”) and shall pay enterprise income tax in accordance with the provisions of this Law.This Law shall not apply to wholly individually-owned enterprises and partnership enterprises.Article 2: Enterprises are divided into resident enterprises and non-resident enterprises.For the purposes of this Law, the term “resident enterprises” shall refer to Enterprises that are set up in China in accordance with the law, or that are set up in accordance with the law of the foreign country (region) whose actual administration institution is in China.For the purposes of this Law, the term “non-resident enterprises” shall refer to Enterprises that are se t up in accordance with the law of the foreign country (region) whose actual administration institution is outside China, but they have set up institutions or establishments in China or they have income originating from China without setting up institutions or establishments in China.Article 3: 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 theinstitutions or establishments set up by such enterprises, they shall pay enterprise income tax in relation to the income originating from China.Article 4: The rate of enterprise income tax shall be 25%.Non-resident enterprises that have obtained income in accordance with the provisions of Paragraph Three of Article 3 hereof, the applicable tax rate shall be 20%.Chapter Two: Taxable IncomeArticle 5: 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.Article 6: Income obtained by Enterprises from various sources in monetary and non-monetary terms shall be the total income, including:1.income from sale of goods;2.income from provision of labour 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.Article 7: 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; and3.other non-taxable income prescribed by the State Council.Article 8: 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.Article 9: 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.Article 10: 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;te payment fines;4.penalties; fines and losses from confiscated property;5.expenses from donations other than those prescribed in Article 9 hereof;6.sponsorship fees;7.expenses for non-verified provisions; and8.other expenses irrelevant to the income obtained.Article 11: 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;nd credited as fixed assets after independent price valuation;7.other fixed assets whose depreciation may not be calculated.Article 12: 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; and4.other intangible assets whose amortization fee may not be calculated.Article 13: 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; and4.other expenses that shall be treated as long-term amortization fees.Article 14: During the period when Enterprises invest outside the territory, the cost of investment in assets may not be deducted from the taxable income.Article 15: The inventory used or sold by Enterprises whose cost is calculated in accordance with provisions may be deducted from the taxable income.Article 16: Where Enterprises transfer assets, the net value thereof may be deducted from the taxable income.Article 17: 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.Article 18: Where there is a loss in a taxable year of Enterprises, it may be brought forward to thesucceeding years and made up by the income of succeeding years, but the limit of bringing forward may not exceed five years.Article 19: Where non-resident enterprises obtain income provided in Paragraph Three of Article 3 hereof, 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.Article 20: The income, specific scope and standard of deduction and the specific method of taxation treatment of assets prescribed in this Chapter shall be provided by the departments in charge of finance and taxation under the State Council.Article 21: In computing the taxable income, where financial and accounting treatment methods of Enterprises are inconsistent with tax laws and administrative regulations, such taxable income shall be computed in accordance with tax laws and administrative regulations.Chapter Three: Payable TaxArticle 22: 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.Article 23: 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.Article 24: Where 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 Article 23 hereof as the income tax that may be offset outside the territory by such resident enterprises.Chapter Four: Preferential Tax TreatmentArticle 25: The industries and projects with key support and under encouraged development by the State may be given preferential enterprise income tax treatment.Article 26: 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.Article 27: 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 habour, 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; and5.income prescribed by Paragraph Three of Article 3 hereof.Article 28: 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%.Article 29: The autonomous authority of ethnic autonomous locality may decide on the reduction or exemption of the portion of enterprise income tax shared by the locality that shall be paid by Enterprises of the ethnic autonomous locality. Where an autonomous prefecture or autonomous county decides on the reduction or exemption, they must report to the people’s government of province, autonomous region or municipality directly under the central government for approval.Article 30: 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; and2.the wages paid by Enterprises for job placement of the disabled and of other personnel encouraged by the State.Article 31: 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.Article 32: Where the fixed assets of Enterprises actually require accelerated depreciation due to technology advancement, the years of depreciation may be shortened or the accelerated depreciationmethod may be adopted.Article 33: 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.Article 34: 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.Article 35: The specific measures of preferential tax treatment prescribed by this Law shall be formulated by the State Council.Article 36: Where there is a significant impact on the business activities of Enterprises pursuant to the needs of national economy and social development, or due to unexpected public incidents, the State Council may formulate the special preferential policy of enterprise income tax and report to the Standing Committee of the National People’s Congress for the record.Chapter Five: Tax Withheld at SourceArticle 37: The payable income tax from income obtained by non-resident enterprises in accordance with Paragraph Three of Article 3 hereof shall be subject to tax withheld at source, with the payer as the withholding agent. The tax payment shall be withheld from the amount paid or the payable amount due from each tax payment and payable amount of the withholding agent.Article 38: In respect of the payable income tax from income obtained by non-resident enterprises from project works and labour services in China, the tax authority may designate the payer of project price or labour fee as withholding agent.Article 39: In respect of the income tax that shall be withheld in accordance with Articles 37 and 38 hereof, where the withholding agent has not withheld or fails to perform the withholding obligation in accordance with the law, the taxpayer shall pay in the place where the tax is incurred. Where the taxpayer does not pay in accordance with the law, the tax authority may pursue the payable tax amount of such taxpayer from the amount payable by the payer of other income projects in China of such taxpayer.Article 40: The withholding agent shall turn the tax payment withheld to the treasury within 7 days from the day of withholding, and submit a statement of withholding enterprise income tax to the tax authority of the place where it is located.Chapter Six: Special Tax Payment AdjustmentArticle 41: 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 reasonablemethods.The cost incurred in joint development and transfer of intangible assets, or joint provision and acceptance of labour services by Enterprises and their affiliates shall be shared under the independent transaction principle in computing the taxable income.Article 42: 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.Article 43: Where Enterprises submit to the tax authority the annual enterprise income tax return, they shall enclose a statement of the annual business transactions between affiliates in respect of the business transactions of the Enterprises and their affiliates.Where the tax authority conducts affiliated business investigation, Enterprises and their affiliates, and other enterprises relevant to the affiliated business investigation shall provide the relevant information in accordance with provisions.Article 44: Where Enterprises fail to provide the information of business transactions of affiliates, or provide false and incomplete information that cannot faithfully reflect the actual affiliated business transaction, the tax authority has the right to verify its taxable income.Article 45: Where Enterprises controlled by resident enterprises or resident enterprises and Chinese residents in the country (region) where the actual tax burden is obviously lower than the tax rate prescribed by Paragraph One of Article 4 hereof, and profits are not distributed or distributed at a reduced rate due to reasons other than reasonable business needs, the portion of the above profits belonged to such resident enterprises shall be included in the income of such resident enterprises of the current period.Article 46: 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.Article 47: Where Enterprises implement other arrangement without reasonable business objectives to reduce the payable income or income, the tax authority has the right to adjust in accordance with reasonable methods.Article 48: Where tax payment requires to be levied additionally by tax authority in respect of the tax payment adjustment made in accordance with the provisions of this Chapter, such tax payment shall be levied additionally and interest shall be levied in accordance with the provisions of the State Council.Chapter Seven: Administration of Tax Levying and CollectionArticle 49: The administration of levy and collection of enterprise income tax shall follow the provisions hereof in addition to the Law of the People’s Republic of China on the Administration of Levying and Collection of Tax.Article 50: 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.Article 51: In respect of non-resident enterprises that obtain the income prescribed in Paragraph Two of Article 3 hereof, 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 hereof, the place of tax payment shall be the place where the withholding agent is located.Article 52: Enterprises may not pay consolidated enterprise income tax unless otherwise prescribed by the State Council.Article 53: 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.Article 54: 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. Enterprises that submit the enterprise income tax return shall enclose a financial report and other relevant information in accordance with provisions.Article 55: 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.Article 56: Enterprise income tax paid in accordance with this 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.Chapter Eight: Supplementary ProvisionsArticle 57: Enterprises set up with approval prior to the promulgation of this Law that enjoy low preferential tax rate in accordance with the tax laws and administrative regulations at the current period may, pursuant to the provisions of the State Council, gradually transit to the tax rate provided herein within five years of the implementation of this Law. Where such enterprises enjoy regular tax exemption and reduction, the treatment continues to apply until expiry after the implementation of this Law. However, those that fail to be entitled to this treatment by reason of not making any profits, the preferential period shall be calculated from the year this Law is implemented.High and new technology enterprises that are set up in a specific zone in accordance with the law for the purpose of external economic cooperation and technology exchange and that are newly set up and require key state support in the region of special policy of such region specified by the State Council may eligible for transitional treatment and the specific measures shall be provided by the State Council.Other enterprises under the encouraged category confirmed by the state may eligible for tax exemption and reduction in accordance with the provisions of the State Council.Article 58: Where agreements on taxation concluded by the People’s Republic of China and foreign governments contain different provisions, such agreements shall prevail.Article 59: The implementing regulations shall be formulated by the State Council on the basis of this Law.Article 60: This Law shall come into effect as of 1 January 2008. The Law of the People’s Republic of China on the Enterprise Income Tax of Foreign-invested Enterprises and Foreign Enterprises adopted at the 4th session of the 7th National People’s Congress on 9 April 1991 and the Tentative Regulations of the People’s Republic of China on Enterprise Income Tax promulgated by the State Council on 13 December 1993 shall be repealed simultaneously.。
