the proportion of cost and expenses, the proportion of capital assets, and the proportion of the number of staff or salaries and wages.

成本和费用比例、资产比例、职工人数或者工资数额的比例，在各营业机构之间合理分配。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 93 Enterprises with foreign investment which establish branch offices in China shall complete consolidated filings and payment of income tax with reference to the provisions of Article 91 and Article 92 of these Rules.

第九十三条 外商投资企业在中国境内设立分支机构的，在汇总申报缴纳所得税时，比照本细则第九十一条和第九十二条的规定办理。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 94 Enterprises that pay taxes in advance on a quarterly basis in accordance with the provisions of Article 15 of the Tax Law shall pay in advance on the basis of actual quarterly profits;

第九十四条 企业根据税法第十五条的规定分季预缴所得税时，应当按季度的实际利润额预缴;

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

where difficulty exists in paying in advance on the basis of actual quarterly profits, the advanced quarterly payment of tax may be made according to one-fourth of the taxable income of the previous year or any other method approved by the local tax authorities.

按季度实际利润额预缴有困难的，可以按上一年度应纳税所得额的四分之一或者经当地税务机关认可的其他方法分季预缴所得税。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 95 Enterprises, whether realizing profits or losses in a tax years, shall file income tax returns and final statements of account with the local tax authorities within the time limit prescribed in 16 of the Tax Law, and unless otherwise provided by the State, shall include when filing the final accounting statement an audit statement of a certified public accountant registered in China.

第九十五条 企业在纳税年度内无论盈利或者亏损，应当依照税法第十六条规定的期限，向当地税务机关报送所得税申报表和会计决算报表。在报送会计决算报表时，除国家另有规定外，应当附送中国注册会计师的查账报告。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Where, for special reasons, an enterprise cannot file an income tax return and final accounting statement within the period prescribed in the Tax Law, an application shall be submitted within the filing period and, upon approval of the local tax authorities, the filing period may be extended appropriately.

企业遇特殊原因，不能按照税法规定期限报送所得税申报表和会计决算报表的，应当在报送期限内提出申请，经当地税务机关批准，可以适当延长。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 96 Final accounting statements submitted by branches or business organizations to head offices or business organizations that file and pay income tax on a consolidated basis, shall be submitted at the same time to the local tax authorities.

第九十六条 分支机构或者营业机构在向总机构或者向合并申报缴纳所得税的营业机构报送会计决算报表时，应当同时报送当地税务机关。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 97 Enterprises that are merged, spun off, or terminated during the year shall, within 60 days of the termination of production or business operations, complete with the local tax authorities procedures for the settlement of any liability for and payment of income tax, with refunds for overpayments or supplementary payments for deficiencies.

第九十七条 企业在年度中间合并、分立、终止时，应当在停止生产、经营之日起六十日内，向当地税务机关办理当期所得税汇算清缴，多退少补。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Enterprises which must complete procedures for tax refunds in the case of overpayments of tax may, where income in foreign currency has already been converted into Renminbi according to the foreign exchange rate,

企业所得为外国货币并已按照外汇牌价折合成人民币缴纳税款的，发生多缴税款需要办理退税时，

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

convert the amount of the tax in Renminbi to be refunded into foreign currency according to the exchange rate in effect when the tax was originally paid,

可以将应退的人民币税款，按照原缴纳税款时的外汇牌价折合成外国货币，

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

and then reconvert this amount of foreign currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate.

再将该外国货币数额按照填开退税凭证当日的外汇牌价折合成人民币退还税款;

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Where it is necessary to complete procedures for supplementary tax payments in the case of underpayments of tax, the amount of supplementary tax payments shall be converted into Renminbi according to the foreign exchange rate at the date of issuance of the certificate for supplementary tax payments.

发生少缴税款需要办理补税时，应当按照填开补税凭证当日的外汇牌价折合成人民币补缴税款。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 99 Enterprises with foreign investment that undergo liquidation shall, prior to the completion of the cancellation of business registration, complete the filing of income tax returns with he local tax authorities.

第九十九条 外商投资企业进行清算时，应当在办理工商注销登记之前，向当地税务机关办理所得税申报。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 100 Except as otherwise provided by the State, enterprises shall maintain in China accounting vouchers, books and statements that support the correct computation of taxable income.

第一百条 除国家另有规定外，企业应当在中国境内设置能够正确计算应纳税所得额的会计凭证、账簿。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Accounting vouchers, books and statements, and reports of enterprises shall be completed in the Chinese language or completed in both the Chinese language and a foreign language.

企业的会计凭证、账簿和报表，应当使用中国文字填写，也可以使用中、外两种文字填写。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Enterprises that use electronic computers for purposes of book-keeping shall treat the accounting records in computer storage or in printed form as account books. All records on magnetic tape and diskette that have not been printed out shall be completely retained.

采用电子计算机记账的企业，其由电子计算机储存和输出的会计记录，视同会计账簿;凡未打印成书面记录’的磁带、磁盘应当完整保留。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Accounting vouchers, books and statements, and reports of enterprises shall be retained for at least 15 years.

企业会计凭证、账簿和报表，至少保存十五年。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 101 Invoices and certificates of receipts of enterprises shall be subjected to approval by the local tax authorities prior to printing and use. Administrative measures in respect of the printing and use of invoices and certificates of receipts of enterprises shall be formulated by the State Tax Bureau.

第一百零一条 企业的发票和收款凭证，须经当地税务机关批准，方可印制、使用。企业的发票和收款凭证的印制和使用管理办法，由国家税务局制定。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 102 All enterprise income tax returns and certificates of tax payments shall be printed by the State Tax Bureau.

第一百零二条 企业所得税申报表和纳税凭证，由国家税务局统一印制。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 103 If the final day of the period for payment of tax and the period for filing of a tax return falls on a Sunday or a legal holiday, the day following the holiday shall be used as the last day of the period.

第一百零三条 企业缴纳税款期限和报送报表期限的最后一天是星期日或者其他法定休假日的，以休假日的次日为期限的最后一天。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则