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(1). RULES FOR THE IMPLEMENTATION OF THE INCOME TAX LAW OF THE PEOPLE’SREPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGNENTERPRISES

中华人民共和国外商投资企业和外国企业所得税法实施细则

(2). Article 1 These Rules are formulated in accordance with the provisions of Article 29 of the Income Tax Law of the PRC for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the "Tax Law").

第一条根据《中华人民共和国外商投资企业和外国企业所得税法》( 以下简称税法))第二十九条的规定，制定本细则。

(3). Article 2 "Income from production and business operations" mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means income from production and business operations in manufacturing, mining, communications and transportation, construction and installation, agriculture, forestry, animal husbandry, fishery, water conservation, commerce, finance, service industries, exploration and exploitation, and in other trades.

第二条税法第一条第一款、第二款所说的生产、经营所得，是指从事制造业、采掘业、交通运输业、建筑安装业、农业、林业、畜牧业、渔业、水利业、商业、金融业、服务业、勘探开发作业，以及其他行业的生产、经营所得。

(4). Income from other sources mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means profits (dividends), interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other non-business income.

税法第一条第一款、第二款所说的其他所得，是指利润( 股息)、利息、租金、转让财产收益、提供或者转让专利权、专有技术、商标权、著作权收益以及营业外收益等所得。

(5). Article 3 "Enterprises with foreign investment" mentioned in Article 2, paragraph 1 of the Tax Law and "foreign companies, enterprises and other economic organizations which have establishments or places in China and engage in production or business operations" mentioned in Article 2, paragraph 2 of the Tax Law are, unless otherwise especially specified, generally all referred to as "enterprises" in these Rules.

第三条税法第二条第一款所说的外商投资企业和税法第二条第二款所说的在中国境内设立机构、场所，从事生产、经营的外国公司、企业和其他经济组织，在本细则中，除特别指明者外，统称为企业。

(6). Establishments or places" mentioned in Article 2, paragraph 2 of the Tax Law refers to management organizations, business organizations, administrative organizations and places for factories and the exploitation of natural resources, places for contracting of construction, installation, assembly, and exploration work, places for the provision of labor services, and business agents.

税法第二条第二款所说的机构、场所，是指管理机构、营业机构、办事机构和工厂、开采自然资源的场所，承包建筑、安装、装配、勘探等工程作业的场所和提供劳务的场所以及营业代理人。

(7). Article 4 "Business agents" mentioned in Article 3, paragraph 2 of these Rules means companies, enterprises and other economic organizations or individuals entrusted by foreign enterprises to engage as agents in any of the following:

第四条本细则第三条第二款所说的营业代理人，是指具有下列任何一种受外国企业委托代理，从事经营的公司、企业和其他经济组织或者个人:

(8). (1)representing principals on a regular basis in the arranging of purchases and signing of purchase contracts and the purchasing of commodities on commission;

( 一)经常代表委托人接洽采购业务，并签订购货合同，代为采购商品;

(9). (2)entering into agency agreements or contracts with principals, storing on a regular basis products or commodities owned by principals, and delivering on behalf of principals such products or commodities to other parties; and

( 二)与委托人签订代理协议或者合同，经常储存属于委托人的产品或者商品，并代表委托人、向他人交付其产品或者商品;

(10). (3)having authority to represent principals on a regular basis in signing of sales contracts or in accepting of purchase orders.

( 三)有权经常代表委托人签订销货合同或者接受订货。

(11). Article 5 "Head office" mentioned in Article 3 of the Tax Law refers to the central organization which is established in China by an enterprise with foreign investment as a legal person pursuant to the laws of China and which is responsible for the management, operations and control over such enterprise.

第五条税法第三条所说的总机构，是指依照中国法律组成企业法人的外商投资企业，在中国境内设立的负责该企业经营管理与控制的中心机构。

(12). Income from production and business operations and other income derived by the branches within or outside China of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax.

外商投资企业在中国境内或者境外分支机构的生产、经营所得和其他所得，由总机构汇总缴纳所得税。

(13). Article 6 "Income derived from sources inside China " mentioned in Article 3 of the Tax Law refers to:

第六条税法第三条所说来源于中国境内的所得，是指:

(14). (1)Income from production and business operations derived by enterprises with foreign investment and foreign enterprises which have establishments or places in China, as well as profits (dividends), interest, rents, royalties and other income arising within or outside China actually connected with establishments or sites established in China by enterprises with foreign investment or foreign enterprises;

( 一)外商投资企业和外国企业在中国境内设立机构、场所、从事生产、经营的所得，以及发生在中国境内、境外与外商投资企业和外国企业在中国境内设立的机构、场所有实际联系的利润( 股息)、利息、租金、特许权使用费和其他所得。

(15). (2)The following income received by foreign enterprises which have no establishments or sites in China :

( 二)外国企业在中国境内未设立机构、场所取得的下列所得:

(16). (a)Profits (dividends)earned by enterprises in China ;

1 ．从中国境内企业取得的利润( 股息);

(17). (b)Interest derived within China such as on deposits or loans, interest on bonds, interest on payments made provisionally for others, and deferred payments;

2 ．从中国境内取得的存款或者贷款利息、债券利息、垫付款或者延期付款利息等;

(18). (c)Rentals on property leased to and used by lessees in China ;

3 ．将财产租绘中国境内租用者而取得的租金;

(19). Royalties such as those received from the provision of patents, proprietary technology, trademarks and copyrights for use in China ;

4 ．提供在中国境内使用的专利权、专有技术、商标权、著作权等而取得的使用费;

(20). (e)gains from the transfer of property, such as houses, buildings, structures and attached facilities located in China and from the assignment of land-use rights within China ;

5 ．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;

(21). (f)other income derived from China and stipulated by the Ministry of Finance to be subject to tax.

6 ．经财政部确定征税的从中国境内取得的其他所得。

(22). Article 7 In respect of Chinese-foreign contractual joint ventures that do not constitute legal persons, each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the State; income tax may, upon approval by the local tax authorities of an application submitted by such enterprises, be computed and paid on a consolidated basis in accordance with the provisions of the Tax Law.

第七条不组成企业法人的中外合作经营企业，可以由合作各方依照国家有关税收法律、法规分别计算缴纳所得税;也可以由该企业申请，经当地税务机关批准，依照税法统一计算缴纳所得税。

(23). Article 8 "Tax year" mentioned in Article 4 of the Tax Law begins on January 1 and ends on December 31 under the Gregorian Calendar.

第八条税法第四条所说的纳税年度，自公历一月一日起至十二月三十一日止。

(24). Foreign enterprises that have difficulty computing taxable income in accordance with the tax year stipulated in the Tax Law may, upon approval by the local tax authorities of an application submitted by such enterprises, use their own 12-month fiscal year as the tax year.

外国企业依照税法规定的纳税年度计算应纳税所得额有困难的，可以提出申请，报当地税务机关批准后，以本企业满十二个月的会计年度为纳税年度。

(25). Enterprises commencing business operations in the middle of a tax year or actually operating for a period of less than 12 months in any tax year due to such factors as merger or shut-down shall use the actual period of operations as the tax year.

企业在一个纳税年度的中间开业，或者由于合并、关闭等原因，使该纳税年度的实际经营期不足十二个月的，应当以其实际经营期为一个纳税年度。

(26). Enterprises that undergo liquidation shall use the period of liquidation as the tax year.

企业清算时，应当以清算期间作为一个纳税年度。

(27). Article 9 "The competent authority for tax affairs under the State Council" mentioned in Article 8, paragraph 3 and Article 19, paragraph 3, Item (4)of the Tax Law and Article 72 of these Rules refers to the Ministry of Finance and the State Tax Bureau.

第九条税法第八条第三款、第十九条第三款第( 四)项和本细则第七十二条所说的国务院税务主管部门，是指财政部、国家税务局。

(28). Chapter II Computation of Taxable Income

第二章应纳税所得额的计算

(29). Article 10 "The formula for the computation of taxable income" mentioned in Article 4 of the Tax Law is as follows:

第十条税法第四条所说的应纳税的所得额，其计算公式如下:

(30). 1． taxable income = (profit on sales)+ (profit from other operations)+ (non-business income)-(non-business expenses);

1 ．应纳税所得额＝产品销售利润十其他业务利润十营业外收入-营业外支出

(31). 2． profit on sales = (net sales)-(cost of products sold)-(taxes on sales)-【 (selling expenses)+ (administrative expenses)+ (finance expenses)】 ;

2 ．产品销售利润＝产品销售净额-产品销售成本-产品销售税金-( 销售费用十管理费用十财务费用)....(please sign in for more)

(32). 3． net sales = (gross sales)-【 (sales returns)+ (sales discounts and allowances)】 ;

3 ．产品销售净额＝产品销售总额-( 销货退回十销货折让)....(please sign in for more)

(33). 4． cost of products sold = (cost of products manufactured for the period)+ (inventory of finished products at the beginning of the period)-(inventory of finished products at the end of the period);

4 ．产品销售成本＝本期产品成本十期初产品盘存-期末产品盘存....(please sign in for more)

(34). 5． cost of products manufactured for the period = (manufacturing costs for the period)+ (inventory of semi-finished products and products in process at the beginning of the period)-(inventory of semi-finished products and products in process at the end of the period);

5 ．本期产品成本＝本期生产成本十期初半成品、在产品盘存-期末半成品、在产品盘存....(please sign in for more)

(35). 6． manufacturing costs for the period = (direct materials consumed in production for the period)+ (direct labour)+ (manufacturing expenses).

6 ．本期生产成本＝本期生产耗用的直接材料十直接工资十制造费用....(please sign in for more)

(36). 1． taxable income = (profit on sales)+ (profit from other operations)+ (non-business income)-(non-business expenses);

1 ．应纳税所得额＝销货利润十其他业务利润十营业外收入-营业外支出....(please sign in for more)

(37). 2． profit on sales = (net sales)-(cost of sales)-(taxes on sales)-【 (selling expenses)+ (administrative expenses)+ (finance expenses)】 ;

2 ．销货利润＝销货净额-销货成本-销货税金-( 销货费用十管理费用十财务费用)....(please sign in for more)

(38). 3． net sales = (gross sales)-【 (sales returns)+ (sales discounts and allowances)】 ;

3 ．销货净额＝销货总额-( 销货退回十销货折让)....(please sign in for more)

(39). 4． cost of sales = (inventory of merchandise at the beginning of the period)+ (purchase of merchandise during the period)- (purchase returns)+ (purchase discounts and allowances) + (purchasing expenses)}-(inventory of merchandise at the end of the period).

4 ．销货成本＝期初商品盘存十 [ 本期进货-( 进货退出十进货折让)十进货费用 ]-期未商品盘存....(please sign in for more)

(40). 1． taxable income = (net business income)+ (non-operating income)-(non-operating expenses);

1 ．应纳税所得额＝业务收入净额十营业外收入-营业外支出....(please sign in for more)

(41). 2． net business income = (gross business income)-【 (taxes on business income)+ (operating expenses)+ (administrative expenses)+ (finance expenses)】 .

2 ．业务收入净额＝业务收入总额-( 业务收人税金十业务支出十管理费用十财务费用)....(please sign in for more)

(42). Other lines of business 。 Computations shall be made with reference to the above formulas.

其他行业:参照以上公式计算。....(please sign in for more)

(43). Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.

第十一条企业应纳税所得额的计算，以权责发生制为原则。....(please sign in for more)

(44). The following income from business operations of an enterprise may be determined by stages and used as the basis for the computation of taxable income:

企业下列经营业务的收入可以分期确定，并据以计算应纳税所得额:....(please sign in for more)

(45). (1)Where products or commodities are sold by instalment payment methods, income from sales may be recognized according to the invoice date of the products or commodities to be delivered; income from sales may also be recognized according to the date of payment to be made by the buyer as agreed upon in the contract;

( 一)以分期收款方式销售产品或者商品的，可以按交付产品或者商品开出发货票的日期确定销售收入的实现，也可以按合同约定的购买人应付价款的日期确定销售收入的实现;....(please sign in for more)

(46). (2)Where construction, installation and assembly projects, and provision of labour services extend beyond one year, income may be recognized according to the progress of the project or the amount of work completed;

( 二)建筑、安装、装配工程和提供劳务，持续时间超过一年的，可以按完工进度或者完成的工作量确定收人的实现;....(please sign in for more)

(47). (3)Where the processing or manufacturing of heavy machinery, equipments and ships for other enterprises extends beyond one year, income may be recognized according to the progress of the project or amount of work completed.

( 三)为其他企业加工、制造大型机械设备、船舶等，持续时间超过一年的，可以按完工进度或者完成的工作量确定收入的实现。....(please sign in for more)

(48). Article 12 Where Chinese-foreign contractual joint ventures operate on the basis of product-sharing, the partners thereto shall be deemed to receive income at the time of the division of the products; the amount of income shall be computed according to the price sold to third party or with reference to prevailing market prices.

第十二条中外合作经营企业采取产品分成方式的，合作者分得产品时，即为取得收入，其收入额应当按照卖绘第三方的销售价格或者参照当时的市场价格计算。....(please sign in for more)

(49). Where foreign enterprises are engaged in the co-operative exploration of petroleum resources, the partners thereto shall be deemed to receive income at the time of the division of the crude oil; the amount of income shall be computed according to a price which is adjusted periodically with reference to the international market prices of crude oil of similar quality.

外国企业从事合作开采石油资源的，合作者在分得原油时，即为取得收入，其收入额应当按参照国际市场同类品质的原油价进行定期调整的价格计算。....(please sign in for more)

(50). Article 13 In respect of income obtained by enterprises in the form of non-monetary assets or rights and interests, such income shall be computed or appraised with reference to prevailing market prices.

第十三条企业取得的收人为非货币资产或者权益的，其收入额应当参照当时的市场价格计算或者估定。....(please sign in for more)

(51). Article 14 "Exchange rate quoted by the State exchange control authorities" mentioned in Article 21 of the Tax Law refers to the buying rate quoted by the State Administration of Exchange Control.

第十四条税法第二十一条所说的国家外汇管理机关公布的外汇牌价，是指国家外汇管理局公布的外汇买人价。....(please sign in for more)

(52). Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

第十五条企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额;....(please sign in for more)

(53). At the time of final settlement following the end of the year, no recomputation and reconversion need be made in respect of income in a foreign currency for which tax has already been paid on a quarterly basis; only that portion of the foreign currency income of the entire year for which tax has not been paid shall, in respect of the computation of taxable income, be converted into Renminbi according to the exchange rate quotation on the last day of the tax year.

年度终了后汇算清缴时，对已按季度预缴税款的外国货币所得，不再重新折合计算，只就全年未纳税的外国货币所得部分，按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额’....(please sign in for more)

(54). Article 16 Where an enterprise is unable to provide complete and accurate certificates of costs and expenses and is unable to correctly compute taxable income, the local tax authorities shall determine the rate of profit and compute taxable income with reference to the profit level of other enterprises in the same or similar trade.

第十六条企业不能提供完整、准确的成本、费用凭证，不能正确计算应纳税所得额的，由当地税务机关参照同行业或者类似行业的利润水平核定利润率，计算其应纳税所得额;....(please sign in for more)

(55). Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly, the local tax authorities shall appraise and determine taxable income by the use of such methods as cost (expense)plus reasonable profits.

企业不能提供完整、准确的收入凭证，不能正确申报收入额的，由当地税务机关采用成本( 费用)加合理的利润等方法予以核定，确定其应纳税所得额。....(please sign in for more)

(56). When the tax authorities appraise and determine profit rates or revenues in accordance with the provisions of the preceding paragraph, and where other treatment is provided by the laws, regulations and rules, such other treatment shall be applicable.

税务机关依照前款规定利润率或者收入额时，法律、法规、规章另有规定的，依照其规定执行。....(please sign in for more)

(57). Article 17 Foreign air transportation and ocean shipping enterprises engaged in international transport business shall use 5% of the gross revenues from passenger and cargo transport and shipping services arising within China as taxable income.

第十七条外国航空、海运企业从事国际运输业务，以其在中国境内起运客货收入总额的百分之五为应纳税所得额。....(please sign in for more)

(58). Article 18 Where an enterprise with foreign investment invests in another enterprise within China, the profits (dividends)so obtained from the enterprise receiving such investment may be excluded from taxable income of the enterprise; however, expenses and losses incurred in such above-mentioned investments shall not be deducted from taxable income of the enterprise.

第十八条外商投资企业在中国境内投资于其他企业，从接受投资的企业取得的利润( 股息)，可以不计人本企业应纳税所得额;但其上述投资所发生的费用和损失，不得冲减本企业应纳税所得额。....(please sign in for more)

(59). Article 19 Unless otherwise stipulated by the State, the following items shall not be itemized as costs, expenses or losses in the computation of taxable income:

第十九条在计算应纳税所得额时，除国家另有规定外，下列各项不得列为成本、费用和损失:....(please sign in for more)

(60). (1)expenses in connection with the acquisition or construction of fixed assets;

( 一)固定资产的购置、建造支出;....(please sign in for more)

(61). (2)expenses in connection with the transfer or development of intangible assets;

( 二)无形资产的受让、开发支出;....(please sign in for more)

(62). (4)various income tax payments;

( 四)各项所得税税款;....(please sign in for more)

(63). (5)fines for illegal business operations and losses due to the confiscation of property;

( 五)违法经营的罚款和被没收财物的损失;....(please sign in for more)

(64). (6)surcharges and fines for overdue payment of taxes;

( 六)各项税收的滞纳金和罚款;....(please sign in for more)

(65). (7)the portion of losses due to natural disasters or accidents for which there has been compensation;

( 七)自然灾害或者意外事故损失有赔偿的部分;....(please sign in for more)

(66). (8)donations and contributions other than those used in China for public welfare or relief purposes;

( 八)用于中国境内公益、救济性质以外的捐赠;(1)....(please sign in for more)

(67). (9)royalties paid to the head office;

( 九)支付给总机构的特许权使用费;....(please sign in for more)

(68). (10)other expenses not related to production or business operations.

( 十)与生产、经营业务无关的其他支出。....(please sign in for more)

(69). Reasonable administrative expenses paid by a foreign enterprise with an establishment or site in China to the head office in connection with production or business operations of the establishment or site

外国企业在中国境内设立的机构、场所，向其总机构支付的同本机构、场所生产、经营有关的合理的管理费，....(please sign in for more)

(70). shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof issued by the head office in respect of the scope of the administrative expenses, total amounts, the basis and methods of allocation, which shall be provided together with an accompanying verification report of a certified public accountant.

应当提供总机构出具的管理费汇集范围、总额、分摊依据和方法的证明文件，并附有注册会计师的查证报告，经当地税务机关审核同意后，准予列支。....(please sign in for more)

(71). Administrative expenses in connection with production and business operations shall be allocated reasonably between enterprises with foreign investment and their branches.

外商投资企业应当向其分支机构合理分摊与其生产、经营有关的管理费。....(please sign in for more)

(72). Article 21 Reasonable interest payments incurred on loans in connection with production and business operations shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof, which shall be provided by the enterprises in respect of the loans and interest payments.

第二十一条企业发生与生产、经营有关的合理的借款利息，应当提供借款付息的证明文件，经当地税务机关审核同意后，准予列支。....(please sign in for more)

(73). Interest paid on loans used by enterprises for the purchase or construction of fixed assets or the transfer or development of intangible assets prior to the assets being put into use shall be included in the original value of the assets.

企业借款用于固定资产的购置、建造或者无形资产的受让、开发，在该项资产投入使用前发生的利息，应当计人固定资产的原价。....(please sign in for more)

(74). Reasonable interest" mentioned in the first paragraph of this Article refers to interest computed at a rate not higher than normal commercial lending rates.

本条第一款所说的合理的借款利息，是指按不高于一般商业贷款利率计算的利息。....(please sign in for more)

(75). Article 22 Entertainment expenses incurred by enterprises in connection with production and business operations shall, when supported by authentic records or invoices and vouchers, be permitted to be itemized as expenses subject to the following limits:

第二十二条企业发生与生产、经营有关的交际应酬费，应当有确实的记录或者单据，分别在下列限度内准予作为费用列支:....(please sign in for more)

(76). (1)Where annual net sales are 15 million yuan (RMB)or less, not to exceed 0.5% of net sales; for that portion of annual net sales that exceeds 15 million yuan (RMB), not to exceed 0.3% of that portion of net sales.

( 一)全年销货净额在一千五百万元以下的，不得超过销货净额的千分之五;全年销货净额超过一千五百万元的部分，不得超过该部分销货净额的千分之三。....(please sign in for more)

(77). (2)Where annual gross business income is 5 million yuan (RMB)or less, not to exceed 1% of annual gross business income; for that portion of annual gross business income that exceeds 5 million yuan (RMB), not to exceed 0.5% of that portion of annual gross business income.

( 二)全年业务收入总额在五百万元以下的，不得超过业务收入总额的千分之十;全年业务收入总额超过五百万元的部分，不得超过该部分业务收入总额的千分之五。....(please sign in for more)

(78). Article 23 Exchange gains or losses incurred by enterprises during preconstruction or during production and business operations shall, except as otherwise provided by the State, be appropriately itemized as gains or losses for that respective period.

第二十三条企业在筹建和生产、经营中发生的汇兑损益，除国家另有规定外，应当合理列为各所属期间的损益。....(please sign in for more)

(79). Article 24 Salaries and wages, and benefits and allowances paid by enterprises to employees shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of the submission of wage scales and supporting documents and relevant materials.

第二十四条企业支付给职工的工资和福利费，应当报送其支付标准和所依据的文件及有关资料，经当地税务机关审核同意后，准予列支。....(please sign in for more)

(80). Foreign social security premiums paid by enterprises to employees working in China shall not be itemized as expenses.

企业不得列支其在中国境内工作的职工的境外社会保险费。....(please sign in for more)

(81). Article 25 Enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year-by-year bad debt provisions, the amount of which shall not exceed 3% of the amount of the year-end loan balances (not including inter-bank loans)or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year.

第二十五条从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额( 不包括银行间拆借)，或者年末应收账款、应收票据等应收款项的余额，计提不超过百分之三的坏账准备，从....(please sign in for more)

(82). The portion of the actual bad debt losses incurred by an enterprise which exceeds the bad debt provisions of the preceding year may be itemized as a loss in the current year; the portion less than the bad debt provisions of the previous year shall be included in taxable income of the current year. Bad debt losses mentioned in the preceding paragraph shall be subject to approval after examination and verification by the local tax authorities.

企业实际发生的坏账损失，超过上一年度计提的坏账准备部分，可列为当期的损失;少于上一年度计提的坏账准备部分，应当计人本年度的应纳税所得额。前款所说的坏账损失，须经当地税务机关审核认可。....(please sign in for more)

(83). Article 26 "Bad debt losses" mentioned in Article 25, paragraph 2 of these Rules refers to the following accounts receivable:

第二十六条本细则第二十五条第二款所说的坏账损失，是指下列应收款项:....(please sign in for more)

(84). (1)due to the bankruptcy of the debtor, collection is still not possible after the use of the bankruptcy assets for settlement;

( 一)因债务人破产，在以其破产财产清偿后，仍然不能收回的;....(please sign in for more)

(85). (2)due to the death of the debtor, collection is still not possible after the use of the estate for repayment;

( 二)因债务人死亡，在以其遗产清偿后，仍然不能收回的;....(please sign in for more)

(86). (3)due to the failure of the debtor to fulfil repayment obligations for over two years, collection is still not possible.

( 三)因债务人逾期末履行偿债义务，已超过两年，仍然不能收回的。....(please sign in for more)

(87). Article 27 Accounts receivable already itemized as bad debt losses which are recovered in full or in part by an enterprise in a subsequent year shall be included in taxable income of the year of recovery.

第二十七条企业已列为坏账损失的应收款项，在以后年度全部或者部分收回时，应当计人收回年度的庞纳税所得额。....(please sign in for more)

(88). Article 28 Foreign enterprises with establishments or places in China may, except as otherwise provided by the State, deduct as expenses foreign income tax, which has been paid on profits (dividends), interest, rents, royalties and other income received from outside China and actually connected with such establishments or places.

第二十八条外国企业在中国境内设立的机构、场所取得发生在中国境外的与该机构、场所有实际联系的利润( 股息)、利息、租金、特许权使用费和其他所得已在境外缴纳的所得税税款，除国家另有规定外，可以作为费用....(please sign in for more)

(89). Article 29 "Net assets or remaining property" mentioned in Article 18 of the Tax Law means the amount of all assets or property following deduction of various liabilities and losses upon the liquidation of an enterprise.

第二十九条税法第十八条所说的资产净额或者剩余财产，是指企业清算时的全部资产或者财产扣除各项负债及损失后的余额。....(please sign in for more)

(90). Chapter III Tax Treatment for Assets

第三章资产的税务处理....(please sign in for more)

(91). Article 30 "Fixed assets of enterprises" means houses, buildings and structures, machinery, mechanical apparatus, means of transport and other such equipment, appliances and tools related to production and business operations with a useful life of one year or more.

第三十条企业的固定资产，是指使用年限在一年以上的房屋、建筑物、机器、机械、运输工具和其他与生产、经营有关的设备、器具、工具等。....(please sign in for more)

(92). Items not in the nature of major equipment which are used for production or business operations and which have a unit value of 2,000 yuan (RMB)or less, or with a useful life of two years or less may be itemized as expenses on the basis of actual consumption.

不属于生产、经营主要设备的物品，单位价值在二千元以下或者使用年限不超过两年的，可以按实际使用数额列为费用。....(please sign in for more)

(93). Article 31 The valuation of fixed assets shall be based on original cost. The original cost of purchased fixed assets shall be the purchase price plus transportation expenses, installation expenses and other related expenses incurred prior to the use of the assets.

第三十一条固定资产的计价，应当以原价为准。购进的固定资产，以进价加运费、安装费和使用前所发生的其他有关费用为原价。....(please sign in for more)

(94). The original cost of fixed assets manufactured or constructed by an enterprise itself shall be the actual expenses incurred in their manufacture or construction.

自制、自建的固定资产，以制造、建造过程中所发生的实际支出为原价。....(please sign in for more)

(95). The original cost of fixed assets treated as investments shall, giving consideration to the degree of wear and tear of the fixed assets, be such reasonable price as is specified in the contract, or a price appraised with reference to the relevant market price plus the relevant expenses incurred prior to the use thereof.

作为投资的固定资产，应当按照该资产新旧程度，以合同确定的合理价格或者参照有关的市场价格估定的价格加使用前发生的有关费用为原价。....(please sign in for more)

(96). Article 32 Depreciation of fixed assets of an enterprise shall be computed commencing with the month following the month in which they are first put into use. The computation of depreciation shall cease in the month following the month in which the fixed assets cease to be used.

第三十二条企业的固定资产，应当从投入使用月份的次月起计算折旧;停止使用的固定资产，应当从停止使用月份的次月起，停止计算折旧。....(please sign in for more)

(97). All investments made during the development stage by enterprises engaged in the exploitation of oil resources shall, taking the oil (gas)field as a unit, be aggregated and treated as capital expenditures; the computation of depreciation shall begin in the month following the month in which the oil (gas)field commences commercial production.

从事开采石油资源的企业，在开发阶段的投资，应当以油( 气)田为单位，全部累计作为资本支出，从本油( 气)田开始商业性生产月份的次月起计算折旧。....(please sign in for more)

(98). Article 33 In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the assets. The salvage value shall not be less than 10% of the original value; any request for retaining a lower salvage value or not salvage value must be approved by the local tax authorities.

第三十三条固定资产在计算折旧前，应当估计残值，从固定资产原价中减除。残值应当不低于原价的百分之十;需要少留或者不留残值的，须经当地税务机关批准。....(please sign in for more)

(99). Article 34 Depreciation of fixed assets shall be computed using the straight-line method.

第三十四条固定资产的折旧，应当采用直线法计算;....(please sign in for more)

(100). Where it is necessary to use any other method of depreciation, an application may be filed by an enterprise which, following examination and verification by the local tax authorities, shall be reported level-by-level to the State Tax Bureau for approval.

需要采用其他折旧方法的，可以由企业提出申请，经当地税务机关审核后，逐级上报国家税务局批准。....(please sign in for more)