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中英对照法律资源--中华人民共和国企业所得税法2007 |
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作者：无忧教育 文章来源：51education.net 点击数： 更新时间：2008-5-18 |
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(1) The intangible assets, which are developed by the enterprise itself and the expenditures have been deducted when calculating the taxable income amount; （二） 自创商誉； <westbank> (2) The self-created business reputation; （三） 与经营活动无关的无形资产； <westbank> (3) The intangible assets in no relation to the business operations; and （四） 其他不得计算摊销费用扣除的无形资产。 <westbank> (4) Other intangible assets for which no amortized expense may be calculated for deduction. 第十三条 在计算应纳税所得额时，企业发生的下列支出作为长期待摊费用，按照规定摊销的，准予扣除： <westbank> Article 13 The following expenditures incurred by an enterprise shall be deemed as long-term deferred expenditures when calculating the taxable income amount. Those amortized pursuant to the related provisions are permitted to be deducted: （一） 已足额提取折旧的固定资产的改建支出； <westbank> (1) The expenditures for rebuilding a fixed asset, for which depreciation has been fully allocated; （二） 租入固定资产的改建支出； <westbank> (2) The expenditures for rebuilding a rented fixed asset; （三） 固定资产的大修理支出； <westbank> (3) The expenditures for heavily repairing a fixed asset; and （四） 其他应当作为长期待摊费用的支出。 <westbank> (4) Other expenditures which shall be deemed as long-term deferred expenditures. 第十四条 企业对外投资期间，投资资产的成本在计算应纳税所得额时不得扣除。 <westbank> Article 14 When calculating the taxable income amount, an enterprise may not deduct the costs of the investment assets during the period of external investment. 第十五条 企业使用或者销售存货，按照规定计算的存货成本，准予在计算应纳税所得额时扣除。 <westbank> Article 15 In case an enterprise uses or sells its inventories, it is permitted to deduct the costs of the inventories calculated pursuant to the related provisions when calculating the taxable income amount. 第十六条 企业转让资产，该项资产的净值，准予在计算应纳税所得额时扣除。 <westbank> Article 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount. 第十七条 企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损不得抵减境内营业机构的盈利。 <westbank> Article 17 An enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes. 第十八条 企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。 <westbank> Article 18 The losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years. 第十九条 非居民企业取得本法第三条第三款规定的所得，按照下列方法计算其应纳税所得额： <westbank> Article 19 In case a non-resident enterprise obtains incomes as prescribed in Paragraph 3, Article 3 of the present Law, the following approaches shall be adopted in calculation of its the taxable income amount: （一） 股息、红利等权益性投资收益和利息、租金、特许权使用费所得，以收入全额为应纳税所得额； <westbank> (1) As regards dividends, bonuses and other equity investment gains, interests, rentals and royalties, the taxable income amount shall be the total income amount; （二） 转让财产所得，以收入全额减除财产净值后的余额为应纳税所得额； <westbank> (2) As regards incomes from assigning property, the taxable income amount shall be the balance of the total income amount less the net value of the property; and （三） 其他所得，参照前两项规定的方法计算应纳税所得额。 <westbank> (3) As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy. 第二十条 本章规定的收入、扣除的具体范围、标准和资产的税务处理的具体办法，由国务院财政、税务主管部门规定。 <westbank> Article 20 The specific scope and standards of revenues and deductions, as well as the concrete tax treatment methods of assets as prescribed in this Chapter shall be constituted by the treasury and tax administrative departments under the State Council. 第二十一条 在计算应纳税所得额时，企业财务、会计处理办法与税收法律、行政法规的规定不一致的，应当依照税收法律、行政法规的规定计算。 <westbank> Article 21 If the enterprise's financial or accounting treatment method does not comply with any tax law or administrative regulation when calculating the taxable income amount, the tax law or administrative regulation shall prevail. 第三章 应纳税额 <westbank> Chapter III Payable Tax Amount 第二十二条 企业的应纳税所得额乘以适用税率，减除依照本法关于税收优惠的规定减免和抵免的税额后的余额，为应纳税额。 <westbank> Article 22 The payable tax amount shall be the balance of the taxable amount multiplied by the applicable tax rate minus the tax amounts deducted and exempted as prescribed in the present Law. 第二十三条 企业取得的下列所得已在境外缴纳的所得税税额，可以从其当期应纳税额中抵免，抵免限额为该项所得依照本法规定计算的应纳税额；超过抵免限额的部分，可以在以后五个年度内，用每年度抵免限额抵免当年应抵税额后的余额进行抵补： <westbank> Article 23 In case an enterprise has already paid overseas the enterprise tax for the following incomes, it may deduct it from the payable tax amount of the current period. The limit of tax credit shall be the payable tax amount on such incomes calculated under the present Law. The part exceeding the limit of tax credit may, during the five subsequent years, be offset from the balance of the limit of tax credit of each year minus the tax amount which ought to be offset in the current year: （一） 居民企业来源于中国境外的应税所得； <westbank> (1) A resident enterprise's taxable incomes sourced from outside the territory of China; and （二） 非居民企业在中国境内设立机构、场所，取得发生在中国境外但与该机构、场所有实际联系的应税所得。 <westbank> (2) Taxable incomes obtained outside the territory of China by a non-resident enterprise having organs or establishments inside the territory of China, but having actual connection with such organs or establishments. 第二十四条 居民企业从其直接或者间接控制的外国企业分得的来源于中国境外的股息、红利等权益性投资收益，外国企业在境外实际缴纳的所得税税额中属于该项所得负担的部分，可以作为该居民企业的可抵免境外所得税税额，在本法第二十三条规定的抵免限额内抵免。 <westbank> Article 24 As regards 上一页 [1] [2] [3] [4] [5] [6] [7] 下一页 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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