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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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the dividends, bonuses and other equity investment gains earned outside the territory of China by a resident enterprise from a foreign enterprise which it controls directly or indirectly, the portion of income tax on this income paid outside the territory of China by the foreign enterprise the territory of China may be treated as the allowable tax credit of the resident enterprise's overseas income tax amount and be deducted within the limit of tax credit as provided for in Article 23 of the present Law. 第四章 税收优惠 <westbank> Chapter IV Preferential Tax Treatments 第二十五条 国家对重点扶持和鼓励发展的产业和项目，给予企业所得税优惠。 <westbank> Article 25 The important industries and projects whose development is supported and encouraged by the state shall enjoy the preferential treatments in enterprise income tax. 第二十六条 企业的下列收入为免税收入： <westbank> Article 26 An enterprise's following incomes of shall be tax-free ones: （一） 国债利息收入； <westbank> (1) The interest incomes from treasury bonds; （二） 符合条件的居民企业之间的股息、红利等权益性投资收益； <westbank> (2) Dividends, bonuses and other equity investment gains generated between qualified resident enterprises; （三） 在中国境内设立机构、场所的非居民企业从居民企业取得与该机构、场所有实际联系的股息、红利等权益性投资收益； <westbank> (3) Dividends, bonuses and other equity investment gains which are obtained from a resident enterprise by a non-resident enterprise with organs or establishments inside the territory of China and have actual connection with such organs or establishments; and （四） 符合条件的非营利组织的收入。 <westbank> (4) Incomes of qualified not-for-profit organizations. 第二十七条 企业的下列所得，可以免征、减征企业所得税： <westbank> Article 27 As regards the following incomes, the enterprise income tax may be exempted or reduced: （一） 从事农、林、牧、渔业项目的所得； <westbank> (1) The incomes generated from the engagement in agriculture, forestry, husbandry and fishery; （二） 从事国家重点扶持的公共基础设施项目投资经营的所得； <westbank> (2) The incomes generated from investment in and business operations of the important public infrastructure projects supported by the state; （三） 从事符合条件的环境保护、节能节水项目的所得； <westbank> (3) The income generated from the projects of environmental protection, energy and water saving and satisfying the related requirements; （四） 符合条件的技术转让所得； <westbank> (4) The incomes generated from transferring technologies and satisfying the related requirements; and （五） 本法第三条第三款规定的所得。 <westbank> (5) The income as provided for in Paragraph 3, Article 3 of the present Law. 第二十八条 符合条件的小型微利企业，减按20%的税率征收企业所得税。 <westbank> Article 28 As regards a small meagre-profit enterprise satisfying the prescribed conditions, the enterprise income tax shall be levied at a reduced tax rate of 20%. 国家需要重点扶持的高新技术企业，减按15%的税率征收企业所得税。 <westbank> As regards important high-tech enterprises necessary to be supported by the state, the enterprise income tax shall be levied at the reduced tax rate of 15%. 第二十九条 民族自治地方的自治机关对本民族自治地方的企业应缴纳的企业所得税中属于地方分享的部分，可以决定减征或者免征。自治州、自治县决定减征或者免征的，须报省、自治区、直辖市人民政府批准。 <westbank> Article 29 The autonomous organ of an autonomous region of ethnic minorities may determine to reduce or exempt the enterprise income tax by enterprises within the said autonomous region. In case the decision on deduction or exemption is made by an autonomous prefecture or county, it shall be reported to the people's government of the province, autonomous region, or municipality directly under the Central Government for approval. 第三十条 企业的下列支出，可以在计算应纳税所得额时加计扣除： <westbank> Article 30 An enterprise may additionally calculate and deduct the following expenditures in the calculation of the taxable income amount: （一） 开发新技术、新产品、新工艺发生的研究开发费用； <westbank> (1) The expenditures for researching and developing new technologies, new products and new techniques; and （二） 安置残疾人员及国家鼓励安置的其他就业人员所支付的工资。 <westbank> (2) The wages paid to the disabled employees or other employees encouraged to hire by the State. 第三十一条 创业投资企业从事国家需要重点扶持和鼓励的创业投资，可以按投资额的一定比例抵扣应纳税所得额。 <westbank> Article 31 In case a startup investment enterprise engages in important startup investments necessary to be supported and encouraged by the state, it may deduct a certain proportion of the investment amount from the taxable income amount. 第三十二条 企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。 <westbank> Article 32 In case an enterprise surely needs to accelerate the depreciation of any fixed asset by virtue of technological progress or for any other reason, it may curtail the term of depreciation or adopt a method for accelerated depreciation. 第三十三条 企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减计收入。 <westbank> Article 33 As regards the incomes earned by an enterprise from producing products complying with the industrial policies of the state by comprehensively utilizing resources, the income may be downsized in the calculation of the amount of taxable incomes. 第三十四条 企业购置用于环境保护、节能节水、安全生产等专用设备的投资额，可以按一定比例实行税额抵免。 <westbank> Article 34 As regards the amount of an enterprise's investment in purchasing special equipment for protecting environment, saving energy and water, work safety, etc., the tax amount may be deducted at a certain rate. 第三十五条 本法规定的税收优惠的具体办法，由国务院规定。 <westbank> Article 35 The specific measures for the preferential tax treatments as referred to in the present Law shall be constituted by the State Council. 第三十六条 根据国民经济和社会发展的需要，或者由于突发事件等原因对企业经营活动产生重大影响的，国务院可以制定企业所得税专项优惠政策，报全国人民代表大会常务委员会备案。 <westbank> Article 36 The State Council may constitute special preferential policies on the enterprise inco 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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