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国务院关于实施企业所得税过渡优惠政策的通知 |
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作者：佚名 文章来源：不详 点击数： 更新时间：2008-5-18 |
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国务院关于实施企业所得税过渡优惠政策的通知 <westbank> Notification of the State Council on Carrying out the Transitional Preferential Policies concerning Enterprise Income Tax 国发[2007]第39号 <westbank> Guo Fa [2007] No.39 各省、自治区、直辖市人民政府，国务院各部委、各直属机构： <westbank> The people's governments of all provinces, autonomous regions, municipalities directly under the Central Government, all ministries and commissions of the State Council, all institutions directly under the State Council, 《中华人民共和国企业所得税法》（以下简称新税法）和《中华人民共和国企业所得税法实施条例》（以下简称实施条例）将于2008年1月1日起施行。 <westbank> The Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the EITL) and the Regulation on Carrying out the Enterprise Income Tax Law of the People's Republic of China (hereinafter referred to as the RIEITL) shall put into effect as of January 1, 2008. 根据新税法第五十七条规定，现对企业所得税优惠政策过渡问题通知如下： <westbank> According to Article 57 of the EITL, you are hereby informed of the following issues related to the preferential policies with regard to enterprise income tax: 一、 新税法公布前批准设立的企业税收优惠过渡办法 <westbank> 1. The measures for the transition of preferential tax treatments to enterprises set up before the promulgation of the EITL 企业按照原税收法律、行政法规和具有行政法规效力文件规定享受的企业所得税优惠政策，按以下办法实施过渡： <westbank> Enterprises enjoying the preferential policies with regard to enterprise income tax under the former tax law, administrative regulations and documents with the effects of administrative regulations shall be subject to a transition under the following measures: 自2008年1月1日起，原享受低税率优惠政策的企业，在新税法施行后5年内逐步过渡到法定税率。 <westbank> Enterprises which enjoy the preferential policies of low tax rates in the past time shall be gradually transited to be enjoying the statutory tax rate within 5 years after carrying out the EITL as of January 1, 2008. 其中：享受企业所得税15%税率的企业，2008年按18%税率执行，2009年按20%税率执行，2010年按22%税率执行，2011年按24%税率执行，2012年按25%税率执行； <westbank> Among them, the enterprises which enjoy the enterprise income tax rate of 15% shall be subject to the enterprise income tax rate of 18% in 2008, 20% in 2009, 22% in 2010, 24% in 2011 and 25% in 2012. 原执行24%税率的企业，2008年起按25%税率执行。 <westbank> The enterprises that enjoy the tax rate of 24% in the past time shall be subject to the tax rate of 25% as of 2008. 自2008年1月1日起，原享受企业所得税“两免三减半”、“五免五减半”等定期减免税优惠的企业，新税法施行后继续按原税收法律、行政法规及相关文件规定的优惠办法及年限享受至期满为止，但因未获利而尚未享受税收优惠的，其优惠期限从2008年度起计算。 <westbank> As of January 1, 2008, the enterprises that enjoy "2-year exemption and 3-year half payment in the past time", "5-year exemption and 5-year half payment" of the enterprise income tax and other preferential treatments in the form of periodic tax deductions and exemptions may, after carrying out the EITL, go on to enjoy the relevant preferential treatments under the preferential measures and the time period set down in the previous tax law, administrative regulations and relevant documents until the expiration of the said time period. However, Its preferential time period shall be counted from 2008 if such an enterprise has not enjoyed the preferential treatments yet because of its failure to make profits. 享受上述过渡优惠政策的企业，是指2007年3月16日以前经工商等登记管理机关登记设立的企业； <westbank> The expression "enterprises enjoying the preferential policies" as referred to above means the enterprises set up and registered in the industrial and commercial administrative department and in other registration administrative departments before March 16, 2007. 实施过渡优惠政策的项目和范围按《实施企业所得税过渡优惠政策表》（见附表）执行。 <westbank> The items and scope of the transitional preferential policies shall comply with the Table for carrying out Transitional Preferential Policy on Enterprise Income Tax (see Attached Table). 二、 继续执行西部大开发税收优惠政策 <westbank> 2. Continuously carrying out the preferential tax policies for the Western Development Program 根据国务院实施西部大开发有关文件精神，财政部、税务总局和海关总署联合下发的《财政部、国家税务总局、海关总署关于西部大开发税收优惠政策问题的通知》（财税〔2001〕202号）中规定的西部大开发企业所得税优惠政策继续执行。 <westbank> According to the relevant documents of the State Council on implementing the Western Development Program, the preferential policies for Western Development Program with regard to enterprise income tax which is mentioned in the Notification of the Ministry of Finance, State Administration of Taxation and General Administration of Customs on the Preferential Policies for Western Development Program with regard to Enterprise Income Tax (Cai Shui [2001] No. 202) jointly promulgated by the Ministry of Finance, State Administration of Taxation and General Administration of Customs shall be carry out continuously. 三、 实施企业税收过渡优惠政策的其他规定 <westbank> 3. Other provisions on carrying out transitional preferential policies with regard to enterprise income tax 享受企业所得税过渡优惠政策的企业，应按照新税法和实施条例中有关收入和扣除的规定计算应纳税所得额，并按本通知第一部分规定计算享受税收优惠。 <westbank> An enterprise enjoying the transitional preferential policies with regard to enterprise income tax shall calculate the taxable income amount under the provisions of the EITL and the RIEITL concerning the incomes and deductions and shall compute and enjoy the preferential tax treatments under section 1 of this Notification. 企业所得税过渡优惠政策与新税法及实施条例规定的优惠政策存在交叉的，由企业选择最优惠的政策执行，不得叠加享受，且一经选择，不得改变。 <westbank> An enterprise may choose the most preferential policies, if there is any overlap between the transitional preferential policies with regard to enterprise income tax and those as offered in the EITL and the RIEITL,. It fails to enjoy such policies repeatedly, and it shall not change it once it makes a choice,. 附表：实施企业所得税过渡优惠政策表 <westbank> Attached Table: Table for Carrying out Transitional Preferential Policies on Enterprise Income Tax 国务院 <westbank> State Council 二○○七年十二月二十六日 <westbank> 26-Dec-07 附表： <westbank> Attached Table: 实施企业所得税过渡优惠政策表 <westbank> Table for Carrying out Transitional Preferential Policy on Enterprise Income Tax 序号 <westbank> Sequential Order 文件名称 <westbank> Document Name 相关政策内容 <westbank> Contents of Relevant Policies 《中华人民共和国外商投资企业和外国企业所得税法》第七条第一款 <westbank> Article 7 (1) of the Law of the People's Republic of China on the Income Tax for Foreign-invested Enterprises and Foreign Enterprises 设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业，减按15%的税率征收企业所得税。 <westbank> Foreign-invested enterprises set up in special economic zones, foreign enterprises that set up institutions and bases in special economic zones to embark upon production and operation and productive foreign-invested enterprises set up in economic and technological development zones shall be subject to the enterprise income tax at the reduced rate of 15%. 《中华人民共和国外商投资企业和外国企业所得税法》第七条第三款 <westbank> Article 7 (3) of the Law of the People's Republic of China on the Income Tax for Foreign-invested Enterprises and Foreign Enterprises 设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业，属于能源、交通、港口、码头或者国家鼓励的其他项目的，可以减按15%的税率征收企业所得税。 <westbank> If they embark upon the energy, traffic, port and dock projects or other projects encouraged by the state, the foreign-invested enterprises set up in open coastal economic areas or in the old areas of the cities where the special economic zones or the economic and technological development zones are placed, or set up in other areas as prescribed by the State Council may be subject to the enterprise income tax at the reduced rate of 15%. 3 《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》第七十三条第一款第一项 <westbank> Article 73 (1) (a) of the Detailed Rules for the Law of the People's Republic of China on the Income Tax for Foreign-invested Enterprises and Foreign Enterprises 在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区设立的从事下列项目的生产性外资企业，可以减按15%的税率征收企业所得税：技术密集、知识密集型的项目；外商投资在3000万美元以上，回收投资时间长的项目；能源、交通、港口建设的项目。 <westbank> The productive foreign-invested enterprises set up in the open coastal economic areas, or in the old areas of the cities where the special economic zones or economic and technological development zones are placed and engaged in such projects as technology intensive and knowledge intensive projects, projects with more than 30 million US dollars of foreign investment and a long period for recovery of the investment and projects of energy, traffic and port construction may be subject to the enterprise income tax at the reduced rate of 15%. 4 《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》第七十三条第一款第二项 <westbank> Article 73 (1) (b) of the Detailed Rules for the Law of the People's Republic of China on the Income Tax for Foreign-invested Enterprises and Foreign Enterprises 从事港口、码头建设的中外合资经营企业，可以减按15%的税率征收企业所得税。 <westbank> The Chinese-foreign equity joint enterprises engaged in port and dock construction may be subject to the enterprise income tax at the reduced rate of 15%. 《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》第七十三条第一款第四项 <westbank> Article 73 (1) (d) of the Detailed Rules for the Law of the People's Republic of China on the Income Tax for Foreign-invested Enterprises and Foreign Enterprises 在上海浦东新区设立的生产性外商投资企业，以及从事机场、港口、铁路、公路、电站等能源、交通建设项目的外商投资企业，可以减按15%的税率征收企业所得税。 <westbank> Productive Foreign-invested enterprises set up in Pudong New District of Shanghai, and Foreign-invested enterprises engaged in energy and traffic construction projects such as airport, port, railway, highway and power station may be subject to the enterprise income tax at the reduced rate of 15%. 国务院关于上海外高桥、天津港、深圳福田、深圳沙头角、大连、广州、厦门象屿、张家港、海口、青岛、宁波、福州、汕头、珠海、深圳盐田保税区的批复（国函〔1991〕26号、国函〔1991〕32号、国函〔1992〕43号、国函〔1992〕44号、国函〔1992〕148号、国函〔1992〕150号、国函〔199实践证明经常访问无忧英语教育网 www.51education.net ,能迅速提高你的英语学习能力!积沙成塔,不断提高! 本站所提供的所有信息仅供学校课堂教学及英语学习者学习研究之用，其著作权归原作者及媒体所有。 |
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