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TheLawofthePeople’sRepublicofChinaonEnterpriseIncomeTaxTableofContentChapterOneGeneralProvisionsChapterTwoTaxableIncomeChapterThreePayableTaxChapterFourPreferentialTaxTreatmentChapterFiveTaxWithheldatSourceChapterSixSpecialTaxPaymentAdjustmentChapterSevenAdministrationofTaxLevyingandCollectionChapterEightSupplementaryProvisionsChapterOneGeneralProvisionsArticle1TaxpayersofenterpriseincometaxshallbeenterprisesandotherorganizationsthatobtainincomewithinthePeople’sRepublicofChina(hereinafterreferredtoas“Enterprises”)andshallpayenterpriseincometaxinaccordancewiththeprovisionsofthisLaw.ThisLawshallnotapplytowhollyindividually-ownedenterprisesandpartnershipenterprises.Article2Enterprisesaredividedintoresidententerprisesandnon-residententerprises.ForthepurposesofthisLaw,theterm“residententerprises”shallrefertoEnterprisesthataresetupinChinainaccordancewiththelaw,orthataresetupinaccordancewiththelawoftheforeigncountry(region)whoseactualadministrationinstitutionisinChina.ForthepurposesofthisLaw,theterm“non-residententerprises”shallrefertoEnterprisesthataresetupinaccordancewiththelawoftheforeigncountry(region)whoseactualadministrationinstitutionisoutsideChina,buttheyhavesetupinstitutionsorestablishmentsinChinaortheyhaveincomeoriginatingfromChinawithoutsettingupinstitutionsorestablishmentsinChina.Article3ResidententerprisesshallpayenterpriseincometaxoriginatingbothwithinandoutsideChina.Non-residententerprisesthathavesetupinstitutionsorpremisesinChinashallpayenterpriseincometaxinrelationtotheincomeoriginatingfromChinaobtainedbytheirinstitutionsorestablishments,andtheincomeincurredoutsideChinabutthereisanactualrelationshipwiththeinstitutionsorestablishmentssetupbysuchenterprises.Wherenon-residententerprisesthathavenotsetupinstitutionsorestablishmentsinChina,orwhereinstitutionsorestablishmentsaresetupbutthereisnoactualrelationshipwiththeincomeobtainedbytheinstitutionsorestablishmentssetupbysuchenterprises,theyshallpayenterpriseincometaxinrelationtotheincomeoriginatingfromChina.Article4Therateofenterpriseincometaxshallbe25%.Non-residententerprisesthathaveobtainedincomeinaccordancewiththeprovisionsofParagraphThreeofArticle3hereof,theapplicabletaxrateshallbe20%.ChapterTwoTaxableIncomeArticle5ThebalancederivedfromthetotalincomeineachtaxableyearofEnterprises,afterdeductionofthenon-taxableincome,taxexemptedincome,otherdeductionsandthemakingupoflossesofpreviousyearsshallbethetaxableincome.Article6IncomeobtainedbyEnterprisesfromvarioussourcesinmonetaryandnon-monetarytermsshallbethetotalincome,including1.incomefromsaleofgoods;2.incomefromprovisionoflabourservices;3.incomefromtransferofproperty;4.incomefromequityinvestmentsuchasdividendandbonus;5.interestincome;6.rentalincome;7.incomefromroyalties;8.incomefromdonations;and9.otherincome.Article7Thefollowingincomefromthetotalincomeshallnotbetaxable1.financialfunding;2.administrativefeesandgovernmentfundsobtainedandincludedinfinancialmanagementinaccordancewiththelaw;and3.othernon-taxableincomeprescribedbytheStateCouncil.Article8ReasonableexpensesthatarerelevanttotheincomeactuallyincurredandobtainedbyEnterprises,includingcosts,fees,taxpayments,lossesandotherfeesmaybedeductedfromthetaxableincome.Article9InrelationtotheexpensesfromcharitabledonationsincurredbyEnterprises,theportionwithin12%ofthetotalannualprofitmaybedeductedfromthetaxableincome.Article10Thefollowingexpensesmaynotbedeductedfromthetaxableincome1.incomefromequityinvestmentpaidtoinvestorssuchasdividendandbonus;2.paymentofenterpriseincometax;3.latepaymentfines;4.penalties;finesandlossesfromconfiscatedproperty;5.expensesfromdonationsotherthanthoseprescribedinArticle9hereof;6.sponsorshipfees;7.expensesfornon-verifiedprovisions;and8.otherexpensesirrelevanttotheincomeobtained.Article11WhereEnterprisescomputethetaxableincome,thedepreciationoffixedassetscalculatedinaccordancewithprovisionsmaybededucted.Nodepreciationmaybedeductedforthefollowingfixedassets1.fixedassetsotherthanpremisesandbuildingsthathavenotyetbeenused;2.fixedassetsleasedfromotherpartiesbymeansofbusinesslease;3.fixedassetsleasedtootherpartiesbymeansofleasefinancing;4.fixedassetsthathavebeendepreciatedinfullbutarestillinuse;5.fixedassetsthatareirrelevanttobusinessactivities;6.landcreditedasfixedassetsafterindependentpricevaluation;7.otherfixedassetswhosedepreciationmaynotbecalculated.Article12InEnterprisescomputethetaxableincome,theamortizationofintangibleassetscalculatedinaccordancewithprovisionsmaybededucted.Theamortizationofthefollowingintangibleassetsmaynotbededucted1.thefeesforselfdevelopmentofintangibleassetsthathavebeendeductedfromthetaxableincome;2.self-createdgoodwill;3.intangibleassetsthatareirrelevanttobusinessactivities;and4.otherintangibleassetswhoseamortizationfeemaynotbecalculated.Article13WhereEnterprisescalculatetaxableincome,thefollowingexpensesincurredbyEnterprisesaslong-termfeestobeamortizedandthatareamortizedinaccordancewithprovisionsmaybededucted1.reconstructionexpensesforfixedassetsthathavebeendepreciatedinfull;2.reconstructionexpensesforfixeda