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1、中华人民共和国外商投资企业和外国企业所得税法（英文版） INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA FOR ENTERPRISESWITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES (Adopted at the Fourth Session of the Seventh National PeoplesCongress on April 9, 1991, promulgated by Order No. 45 of the President ofthe Peoples Republic of C
2、hina on April 9, 1991 and effective as of July1, 1991) Important Notice: In case of discrepancy, the original version in Chinese shall prevail. Whole Document INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA FOR ENTERPRISES WITHFOREIGN INVESTMENT AND FOREIGN ENTERPRISES(Adopted at the Fourth Session
3、of the Seventh National PeoplesCongress on April 9, 1991, promulgated by Order No. 45 of the President ofthe Peoples Republic of China on April 9, 1991 and effective as of July1, 1991)Article 1Income tax shall be paid in accordance with the provisions of this Law byenterprises with foreign investmen
4、t within the territory of the PeoplesRepublic of China on their income derived from production, businessoperations and other sources. Income tax shall be paid in accordance withthe provisions of this Law by foreign enterprises on their income derivedfrom production, business operations and other sou
5、rces within theterritory of the Peoples Republic of China.Article 2Enterprises with foreign investment referred to in this Law meanChinese-foreign equity joint ventures, Chinese-foreign contractual jointventures and foreign-capital enterprises that are established in China.Foreign enterprises referr
6、ed to in this Law mean foreign companies,enterprises and other economic organizations which have establishments orplaces in China and engage in production or business operations, andwhich, though without establishments or places in China, have income fromsources within China.Article 3Any enterprise
7、with foreign investment which establishes its head officein China shall pay its income tax on its income derived from sourcesinside and outside China. Any foreign enterprise shall pay its income taxon its income derived from sources within China.Article 4The taxable income of an enterprise with fore
8、ign investment and anestablishment or a place set up in China to engage in production orbusiness operations by a foreign enterprise, shall be the amount remainingfrom its gross income in a tax year after the costs, expenses and losseshave been deducted.Article 5The income tax on enterprises with for
9、eign investment and the income taxwhich shall be paid by foreign enterprises on the income of theirestablishments or places set up in China to engage in production orbusiness operations shall be computed on the taxable income at the rate ofthirty percent, and local income tax shall be computed on th
10、e taxableincome at the rate of three percent.Article 6The State shall, in accordance with the industrial policies, guide theorientation of foreign investment and encourage the establishment ofenterprises with foreign investment which adopt advanced technology andequipment and export all or greater p
11、art of their products.Article 7The income tax on enterprises with foreign investment established inSpecial Economic Zones, foreign enterprises which have establishments orplaces in Special Economic Zones engaged in production or businessoperations, and on enterprises with foreign investment of a pro
12、ductionnature in Economic and Technological Development Zones, shall be levied atthe reduced rate of fifteen percent.The income tax on enterprises with foreign investment of a productionnature established in coastal economic open zones or in the old urbandistricts of cities where the Special Economi
13、c Zones or the Economic andTechnological Development Zones are located, shall be levied at thereduced rate of twenty-four percent.The income tax on enterprises with foreign investment in coastal economicopen zones, in the old urban districts of cities where the SpecialEconomic Zones or the Economic
14、and Technological Development Zones arelocated or in other regions defined by the State Council, within the scopeof energy, communications, harbour, wharf or other projects encouraged bythe State, may be levied at the reduced rate of fifteen percent. Thespecific measures shall be drawn up by the State Council.Article 8Any enterprise with foreign investment of a production nature scheduled tooperate for a period of not less than ten years shall, from the yearbeginning to make profit, be exempted from income tax in the first andsecond years and allowed a fifty percent reduction in the thi
