中华人民共和国外国企业所得税法(附英文)

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中华人民共和国外国企业所得税法(附英文)
全国人大

1981年12月13日第五届全国人民代表大会第四次会议通过

第一条在中华人民共和国境内，外国企业的生产、经营所得和其它所得，都按照本法的规定缴纳所得税。
本法所称外国企业，除第十一条另有规定者外，是指在中华人民共和国境内设立机构，独立经营或者同中国企业合作生产、合作经营的外国公司、企业和其它经济组织。
第二条外国企业每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。
第三条外国企业的所得税，按应纳税的所得额超额累进计算，税率如下：
全年所得额不超过二十五万元的，税率为百分之二十；
全年所得额超过二十五万元至五十万元的部分，税率为百分之二十五；
全年所得额超过五十万元至七十五万元的部分，税率为百分之三十；
全年所得额超过七十五万元至一百万元的部分，税率为百分之三十五；
全年所得额超过一百万元的部分，税率为百分之四十。
第四条外国企业按照前条规定缴纳所得税的同时，应当另按应纳税的所得额缴纳百分之十的地方所得税。
对生产规模小，利润低，需要给予减征或者免征地方所得税的外国企业，由企业所在地的省、自治区、直辖市人民政府决定。
第五条从事农业、林业、牧业等利润率低的外国企业，经营期在十年以上的，经企业申请，税务机关批准，从开始获利的年度起，第一年免征所得税，第二年和第三年减半征收所得税。
按前款规定免税、减税期满后，经财政部批准，还可以在以后的十年内继续减征百分之十五至百分之三十的所得税。
第六条外国企业发生年度亏损，可以从下一年度的所得中提取相应的数额弥补；下一年度的所得额不足弥补的，可以逐年提取所得继续弥补，但是最长不得超过五年。
第七条外国企业缴纳所得税，按年计算，分季预缴。每季在季度终了后十五日内预缴；每年在年度终了后五个月内，汇算清缴，多退少补。
第八条外国企业应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。
第九条外国企业的财务、会计制度，应当报送当地税务机关备查。
外国企业的财务、会计处理办法同税法规定有抵触的，应当依照税法规定计算纳税。
第十条外国企业依法开业、停业，应当持有关证件向当地税务机关办理税务登记。
第十一条外国公司、企业和其它经济组织，在中国境内没有设立机构而有来源于中国的股息、利息、租金、特许权使用费和其它所得，应当缴纳百分之二十的所得税。税款由支付单位在每次支付的款额中扣缴。
按照前款规定缴纳的所得税，以取得所得的外国公司、企业和其它经济组织为纳税义务人，以支付所得的单位为扣缴义务人。扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向税务机关报送扣缴所得税报告表。
国际金融组织贷款给中国政府和中国国家银行的利息所得，免征所得税。外国银行按照优惠利率贷款给中国国家银行的利息所得，也免征所得税。
外国银行在中国国家银行的存款和按照一般利率贷款给中国国家银行的利息所得，应当缴纳所得税；但是，中国国家银行在对方国内的存款、贷款利息所得不缴纳所得税的，可以相应给予免税。
第十二条税务机关有权对外国企业的财务、会计和纳税情况进行检查；有权对扣缴义务人代扣代缴税款情况进行检查。外国企业和扣缴义务人必须据实报告，并提供有关资料，不得拒绝或隐瞒。
第十三条外国企业的所得税以人民币为计算单位。所得为外国货币的，按照中华人民共和国国家外汇管理总局公布的外汇牌价折合成人民币缴纳税款。
第十四条外国企业和扣缴义务人必须按照规定的期限，缴纳税款。逾期不缴的，税务机关除限期缴纳外，从滞纳之日起，按日加收滞纳税款的千分之五的滞纳金。
第十五条外国企业违反本法第八条、第九条、第十条、第十二条规定的，税务机关可以酌情处以罚金。
扣缴义务人违反本法第十一条规定的，税务机关除限期追缴应扣未扣税款外，可以酌情处以应扣未扣税款的一倍以下的罚金。
外国企业偷税、抗税的，税务机关除追缴税款外，可以根据情节轻重，处以应补税款五倍以下的罚金。情节严重的，由当地人民法院依法处理。
第十六条外国企业同税务机关在纳税问题上发生争议时，必须先按照规定纳税，然后再向上级税务机关申请复议。如果不服复议后的决定，可以向当地人民法院提起诉讼。
第十七条中华人民共和国政府和外国政府之间订有税收协定的，按照协定的规定办理。
第十八条本法的施行细则，由中华人民共和国财政部制定。
第十九条本法自1982年1月1日起施行。

(Adopted at the Fourth Session of the Fifth National People'sCongress on December 13, 1981)

Whole Doc.

Article 1
Income tax shall be levied in accordance with this Law on the income
derived from production, business and other sources of any foreign
enterprise operating in the People's Republic of China.
"Foreign enterprises" mentioned in this law refer, with the exception
of those for whom separate provisions are stipulated in Article 11, to
foreign companies, enterprises and other economic organizations which have
establishments in the People's Republic of China engaged in independent
business operation or co-operative production or joint business operation
with Chinese enterprises.
Article 2
The taxable income of a foreign enterprise shall be the net income in
a tax year after deduction of costs, expenditures and losses in that year.
Article 3
Income tax on foreign enterprises shall be assessed at progressive
rates for the parts in excess of a specific amount of taxable income. The
tax rates are as follows:
Range of income Tax rate
(per cent)
-----------------------------------------------------
Annual income below 250,000 yuan . . 20
That part of annual income above 250,000
and up to 500,000 yuan . . . . . . 25
That part of annual income above 500,000
and up to 750,000 yuan . . . . . . 30
That part of annual income above 750,000
and up to 1,000,000 yuan . . . . . 35
That part of annual income above 1,000,000
yuan . . . . . . . . . . . . . . . . . 40
------------------------------------------------------
Article 4
In addition to the income tax levied on foreign enterprises in
accordance with the provisions of the preceding article a local income tax
of 10 per cent of the same taxable income shall be levied.
Where a foreign enterprise needs reduction in, or exemption from
local income tax on account of the small scale of its production or
business, or its rate of profit, this shall be decided by the people's
government of the province, municipality or autonomous region in which
that enterprise is located.

Article 5
A foreign enterprise scheduled to operate for a period of 10 years or
more in farming, forestry, animal husbandry or other low- profit
occupations may, upon approval by the tax authorities of an application
filed by the enterprise, be exempted from income tax in the first
profit-making year and allowed a 50 per cent reduction in the second and
third years.
With the approval of the Ministry of Finance, a 15 to 30 per cent
reduction in income tax may be allowed for a period of 10 years following
the expiration of the term for exemptions and reductions specified in the
preceding paragraph.
Article 6
Losses incurred by a foreign enterprise in a tax year may be carried
over to the next year and made up with a matching amount drawn from that
year's income. Should the income in the subsequent tax year be
insufficient to make up for the said losses, the balance may be made up
with further deductions against income year by year over a period not
exceeding five years.
Article 7
Income tax on foreign enterprises shall be levied on an annual basis
and paid in quarterly installments.
Such provisional payments shall be made within 15 days after the end
of each quarter. The final settlement shall be made within five months
after the end of a tax year. Excess payments shall be refunded by the tax
authorities or deficiencies made good by the taxpayer.
Article 8
Foreign enterprises shall file their provisional income tax returns
with the local tax authorities within the period prescribed for
provisional payments. The taxpayer shall file its final annual income tax
return together with its final accounts within four months after the end
of the tax year.
Article 9
The method of financial management and the system of accounting of
foreign enterprises shall be submitted to local tax authorities for
reference.
Where the method of financial management and the system of accounting
of foreign enterprises are in contradiction with the provisions of the Tax
Law, tax payments shall be assessed according to the provisions of the Tax
Law.
Article 10
Foreign enterprises shall present relevant certificates to the local
tax authorities for tax registration when they go into operation or close
down in accordance with law.

Article 11
A 20% income tax shall be levied on the income obtained from
dividends, interest, rentals, royalties and other resources in China by
foreign companies, enterprises and other economic organizations which have
no establishments in China. Such tax shall be withheld by the paying unit
in each of its payments.
For the payment of income tax according to the provisions in the
preceding paragraph, the foreign companies, enterprises and other economic
organizations which earn the income shall be the taxpayer, and the paying
unit shall be the withholding agent. Taxes withheld on each payment by a
withholding agent shall, within five days, be turned over to the State
Treasury and the income tax return submitted to the tax authorities.
Income from interest on loans given to the Chinese Government or
China's state banks by international finance organizations shall be
exempted from income tax. Income from interest on loans given at a
preferential interest rate by foreign banks to China's state banks shall
also be exempted from income tax.
Income derived from interest on deposits of foreign banks in China's
state banks and on loans given at a normal interest rate by foreign banks
to China's state banks shall be taxed. However, exemption from income tax
shall be granted to those foreign banks in whose countries income from
interest on deposits and loans of China's state banks is exempted from
income tax.
Article 12
The tax authorities have the right to investigate the financial
affairs, account books and tax situation of any foreign enterprise, and
have the right to investigate the withholding situation of any withholding
agent. Such foreign enterprises and withholding agents must make reports
on fact and provide all relevant information and shall not refuse to
co-operate or conceal any facts.
Article 13
Income tax levied on foreign enterprises shall be computed in terms
of Renminbi (RMB). Income in foreign currency shall be assessed according
to the exchange rate quoted by the State General Administration of
Exchange Control of the People's Republic of China and taxed in Renminbi.
Article 14
Foreign enterprises and withholding agents must pay their tax within
the prescribed time limit. In case of failure to pay within the prescribed
time limit, the appropriate tax authorities, in addition to setting a new
time limit for tax payment, shall surcharge overdue payments at one half
of one per cent of the overdue tax for every day in arrears, starting from
the first day of default.

Article 15
The tax authorities may, acting at their discretion, impose a penalty
on any foreign enterprise which has violated the provisions of Article 8,
9, 10 and 12 of this Law.
In dealing with those withholding agents who have violated the
provisions of Article 11 of this Law, the tax authorities may, in addition
to setting a new time limit for the payment of the part of tax that should
have been withheld and, at their discretion, impose a penalty of not more
than the amount that should have been withheld.
In dealing with foreign enterprises which have evaded or refused to
pay income tax, the tax authorities may, in addition to pursuing the tax,
impose a fine of not more than five times the amount of tax underpaid or
not paid, according to how serious the offence is. Cases of gross
violation shall be handled by the local people's courts according to law.
Article 16
In case of disputes with tax authorities about tax payment, foreign
enterprises must pay tax according to the relevant regulations first
before applying to higher tax authorities for reconsideration. If they do
not accept the decisions made after such reconsideration, they can bring
the matter before the local people's courts.
Article 17
Where agreements on tax payment have been concluded between the
Government of the People's Republic of China and the government of another
country, matters concerning tax payment shall be handled in accordance
with the provisions of these agreements.
Article 18
Detailed rules and regulations for the implementation of this Law
shall be formulated by the Ministry of Finance of the People's Republic of
China.
Article 19
This Law shall come into force as of January 1, 1982.

1981年12月13日
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