文档介绍:企业所得税法实施条例英文
企业所得税法实施条例英文大家了解过吗?因为考虑到外国企业纳税问题,中国政府的公文都有英文版,以下是企业所得税法实施条例英文,欢送阅读!
企业所得税法实施条例英文【1】
implementationregulationsofthecorporateincometaxlawofthepeople'srepublicofchina
6december2021
chapter1-generalprovisions
chapter2-taxableincome
section1-generalrules
section2-income
section3-deductions
section4-taxtreatmentofassets
chapter3-taxpayable
chapter4-preferentialtaxtreatment
chapter5-withholdingatsource
chapter6-specialtaxadjustments
chapter7-administrationofassessmentandcollection
chapter8-supplementaryprovisions
chapter1-generalprovisions
article1.
theimplementationregulationsareformulatedinaccordancewiththecorporateincome
taxlawofthepeople'srepublicofchina(hereinafterreferredtoasthe"corporateincome
taxlaw").
article2.
"soleproprietorshipenterprises"and"partnershipenterprises"asstatedinarticle1ofthe
corporateincometaxlawshallrefertosoleproprietorshipenterprisesandpartnership
enterprisesthatareestablishedinaccordancewiththelawsandadministrativeregulationsof
china.
article3.
"anenterprisewhichisestablishedinaccordancewiththelawsinchina"asstatedinarticle
2ofthecorporateincometaxlawshallincludeenterprises,publicinstitutions,social
organizationsandotherincomegeneratingorganizationsthatareestablishedinchinain
accordancewiththelawsandadministrativeregulationsofchina.
"anenterprisewhichisestablishedinaccordancewiththelawsofforeigncountries(regions)
"asstatedinarticle2ofthecorporateincometaxlawshallincludeenterprisesandother
incomegeneratingorganizationswhichareestablishedinaccordancewiththelawsofforeign
countries(regions).
article4.
"placeofeffectivemanagement"asstatedinarticle2ofthecorporateincometaxlawshall
refertoanestablishmentthatexercises,insubstance,overallmanagementandcontrolover
theproductionandbusiness,personnel,accounting,properties,.
article5.
"anestablishmentandaplace"asstatedinarticle2paragraph3ofthecorporateinco