Article 60 "Profits" mentioned in Article 19 of the Tax Law means income derived from the right to profits according to the proportion of investment, equity rights, stockholding, or other non-debt profit-sharing rights.

第六十条 税法第十九条所说的利润，是指根据投资比例、股权、股份或者其他非债权关系分享利润的权利取得的所得。

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 61 "Other income" mentioned in Article 19 of the Tax Law includes gains from the transfer of property such as houses, buildings and structures and attached facilities within China and land-use rights.

第六十一条 税法第十九条所说的其他所得，包括转让在中国境内的房屋、建筑物及其附属设施、土地使用权等财产而取得的收益。

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

Gains" mentioned in the preceding paragraph means the amount remaining from the receipt on transfer minus the original value of the property.

前款所说的收益，是指转让收人减除该财产原值后的余额。

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 foreign enterprises are unable to provide correct certification of the original value of the property, the original value of the property shall be determined by the local tax authorities according to the specific circumstances thereof.

外国企业不能提供财产原值的正确凭证的，由当地税务机关根据具体情况估定其财产的原值。

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 62 "The amount of payment" mentioned in Article 19, paragraph 2 of the Tax Law means cash payments, payment by remittances, and amounts paid by account transfers, as well as amounts in equivalent cash value paid in non-cash assets or rights and interests.

第六十二条 税法第十九条第二款所说的支付的款额，是指现金支付、汇拨支付、转账支付的金额，以及用非货币资产或者权益折价支付的金额。

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 63 "Profits obtained from an enterprise with foreign investment" mentioned in Article 19, paragraph 3, Item (1)of the Tax Law means income obtained from profits of an enterprise with foreign investment following the payment or the reduction of or exemption from income tax in accordance with the provisions of the Tax Law.

第六十三条 税法第十九条第三款第( 一)项所说的从外商投资企业取得的利润，是指从外商投资企业依照税法规定缴纳或者减免所得税后的利润中取得的所得。

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 64 "International finance organizations" mentioned in Article 19, paragraph 3, Item (2)of the Tax Law means financial institutions such as the International Monetary Fund, the World Bank, the Asian Development Bank, the International Development Association, and the International Fund for Agricultural Development.

第六十四条 税法第十九条第三款第( 二)项所说的国际金融组织，是指国际货币基金组织、世界银行、亚洲开发银行、国际开发协会、国际农业发展基金组织等国际金融组织。

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 65 "Chinese State banks" mentioned in Article 19, paragraph 3, Item (2)and Item (3)of the Tax Law means the People’s Bank of China, the Industrial and Commercial Bank of China, the Agricultural Bank of China, the Bank of China, the People’s Construction Bank of China, the Bank of Communications of China, the Investment Bank of China, and other financial institutions authorized by the State Council to engage in credit businesses such as foreign exchange deposits and loans.

第六十五条 税法第十九条第三款第( 二)项、第( 三)项所说的中国国家银行，是指中国人民银行、中国工商银行、中国农业银行、中国银行、中国人民建设银行、交通银行、中国投资银行和其他经国务院批准的对外经营外汇存放款等信贷业务的金融机构。

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 66 The scope of the reduction of or exemption from income tax on royalties provided for in Article 19, paragraph 3, Item (4)of the Tax Law is as follows:

第六十六条 税法第十九条第三款第( 四)项所规定的特许权使用费减征、免征所得税的范围如下;

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

(1)royalties received in providing proprietary technology for the development of farming, forestry, animal husbandry and fisheries:

( 一)在发展农、林、牧、渔业生产方面提供下列专有技术所收取的使用费:

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

(a)technology provided to improve soil and grasslands, develop barren mountainous regions and make full use of natural conditions;

1 ．改良土壤、草地，开发荒山，以及充分利用自然资源的技术;

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

(b)technology provided for the supplying of new varieties of animals and plants and for the production of pesticides of high effectiveness and low toxicity;

2 ．培育动植物新品种和生产高效低毒农药的技术;

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

(c)technology provided such as to advance scientific production management in respect of farming, forestry, fisheries and animal husbandry, to preserve the ecological balance, and to strengthen resistance to natural calamities;

3 ．对农、林、牧、渔业进行科学生产管理，保持生态平衡，增强抗御自然灾害能力等方面的技术。

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

(2)royalties received in providing proprietary technology for scientific institutions, institutions of higher learning and other scientific research units to conduct or cooperate in carrying out scientific research or scientific experimentation;

( 二)为科学院、高等院校以及其他科研机构进行或者合作进行科学研究、科学实验，提供专有技术所收取的使用费;

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

(3)royalties received in providing proprietary technology for the development of energy resources and expansion of communications and transportation;

( 三)在开发能源、发展交通运输方面提供专有技术所收取的使用费;

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

(4)royalties received in providing proprietary technology in respect of energy conservation and the prevention and control of environmental pollution;

( 四)在节约能源和防治环境污染方面提供专有技术所收取的使用费;

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

(5)royalties received in providing the following proprietary technology in respect of the development of important fields of science and technology:

( 五)在开发重要科技领域方面提供下列专有技术所收取的使用费:

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

(a)production technology for major and advanced mechanical and electrical equipment:

1 ．重大的先进的机电设备生产技术;

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

(c)production technology for large-scale integrated circuits;

3 ．大规模集成电路生产技术;

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

(d)production technology for photoelectric integrated circuits, microwave semi-conductors and microwave integrated circuits, and manufacturing technology for microwave electron tubes;

4 ．光集成、微波半导体和微波集成电路生产技术及微波电子管制造技术;

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