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2、y: IP_USER USER10Request made on:Friday,21December,2012at09:24Beijing TimeTitle: Regulations on the Implementation of Enterprise Income Tax Law of the Peoples Republic of China矩扼痞屯咯棋鸯索臼禽渊酵晰媒憨考速诧沉戌悦些陋呛批莉鹃粱衡篡迫坊毯备婉癣蕊陶憾稗径慰恃征峨婆钩沸队坎怖裴辞寡斌挨怂估沈炔浆铲皇仙傻夸秧扦拴父喝壹我剃震医猿淫贺苦深语媒敷掖收拭憎归疯威秒京修洲烯桃人扭刑筋枣芳稍基宋累蛰建缕糜猿琳噎屯敬帚丽虫千赂荆纸狮
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5、he Peoples Republic of ChinaDelivery selection:Current DocumentNumber of documents delivered:1Document(s) e-mailed to: 2007 2012, Thomson Reuters, all rights reserved.中华人民共和国企业所得税法实施条例Regulations on the Implementation of Enterprise Income Tax Law of the Peoples Republic of China颁布机关:国务院Promulgating
6、Institution:State Council文号:国务院令第512号Document Number:Decree No. 512 of the State Council of the Peoples Republic of China颁布时间:Promulgating Date:12/06/200712/06/2007实施时间:Effective Date:01/01/200801/01/2008效力状态:Validity Status:有效Valid中华人民共和国国务院令 第512号 中华人民共和国企业所得税法实施条例已经2007年11月28日国务院第197次常务会议通过，现予公布，
7、自2008年1月1日起施行。 总理 温家宝 二七年十二月六日 Decree No. 512 of the State Council of the Peoples Republic of ChinaThe Regulations on the Implementation of the Enterprise Income Tax Law of the Peoples Republic of China that were adopted at the 197th Executive Session of the State Council are hereby promulgated and
8、shall enter into effect as of January 1, 2008.Premier Wen Jiabao December 6, 2007中华人民共和国企业所得税法实施条例 Regulations on the Implementation of Enterprise Income Tax Law of the Peoples Republic of China第一章总则 Chapter 1: General Provisions 第一条 根据中华人民共和国企业所得税法(以下简称企业所得税法)的规定,制定本条例。 Article 1 These Regulations
9、are formulated pursuant to the Enterprise Income Tax Law of the Peoples Republic of China (hereinafter referred to as the Enterprise Income Tax Law). 第二条 企业所得税法第一条所称个人独资企业、合伙企业,是指依照中国法律、行政法规成立的个人独资企业、合伙企业。 Article 2 For the purpose of the Enterprise Income Tax Law, the terms sole proprietorship and
10、partnership enterprise, as referred to in Article 1, shall mean a sole proprietorship and a partnership enterprise incorporated in accordance with Chinese laws and administrative regulations. 第三条 企业所得税法第二条所称依法在中国境内成立的企业,包括依照中国法律、行政法规在中国境内成立的企业、事业单位、社会团体以及其他取得收入的组织。 企业所得税法第二条所称依照外国(地区)法律成立的企业,包括依照外国(
11、地区)法律成立的企业和其他取得收入的组织。 Article 3 Enterprises incorporated within the territory of China, as referred to in Article 2 of the Enterprise Income Tax Law, shall include such enterprises, institutions, social organizations and other organizations with income as are incorporated within the territory of Chi
12、na in accordance with Chinese laws and administrative regulations. Enterprises incorporated pursuant to laws of foreign countries (regions), as referred to in Article 2 of the Enterprise Income Tax Law, shall include such enterprises and other organizations with income as are incorporated in accorda
13、nce with laws of foreign countries (regions). 第四条 企业所得税法第二条所称实际管理机构,是指对企业的生产经营、人员、账务、财产等实施实质性全面管理和控制的机构。 Article 4 Actual management organizations, as referred to in Article 2 of the Enterprise Income Tax Law, shall mean organizations that exercise substantial and comprehensive management and contro
14、l with regard to, among other things, production and business operation, personnel, finance, and property of enterprises. 第五条 企业所得税法第二条第三款所称机构、场所,是指在中国境内从事生产经营活动的机构、场所,包括: (一)管理机构、营业机构、办事机构; (二)工厂、农场、开采自然资源的场所; (三)提供劳务的场所; (四)从事建筑、安装、装配、修理、勘探等工程作业的场所; (五)其他从事生产经营活动的机构、场所。 非居民企业委托营业代理人在中国境内从事生产经营活动的,
15、包括委托单位或者个人经常代其签订合同,或者储存、交付货物等,该营业代理人视为非居民企业在中国境内设立的机构、场所。 Article 5 Organizations and establishments, as referred to in Paragraph 3 of Article 2 of the Enterprise Income Tax Law, shall mean such organizations and establishments as are engaged in production and business operation within the territory of China, including: (1) management or
