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

RULES FOR THE IMPLEMENTATION OF THE INCOME TAX LAW OF THE PEOPLE'SREPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN INVESTMENT AND FOREIGNENTERPRISES

第一条 根据《中华人民共和国外商投资企业和外国企业所得税法》(以下简称税法))第二十九条的规定，制定本细则。

Article 1 These Rules are formulated in accordance with the provisions of Article 29 of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the "Tax Law").

第二条 税法第一条第一款、第二款所说的生产、经营所得，是指从事制造业、采掘业、交通运输业、建筑安装业、农业、林业、畜牧业、渔业、水利业、商业、金融业、服务业、勘探开发作业，以及其他行业的生产、经营所得。

Article 2 "Income from production and business operations" mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means income from production and business operations in manufacturing, mining, communications and transportation, construction and installation, agriculture, forestry, animal husbandry, fishery, water conservation, commerce, finance, service industries, exploration and exploitation, and in other trades.

税法第一条第一款、第二款所说的其他所得，是指利润(股息)、利息、租金、转让财产收益、提供或者转让专利权、专有技术、商标权、著作权收益以及营业外收益等所得。

 "Income from other sources" mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means profits (dividends), interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other non-business income.

第三条 税法第二条第一款所说的外商投资企业和税法第二条第二款所说的在中国境内设立机构、场所，从事生产、经营的外国公司、企业和其他经济组织，在本细则中，除特别指明者外，统称为企业。

Article 3 "Enterprises with foreign investment" mentioned in Article 2, paragraph 1 of the Tax Law and "foreign companies, enterprises and other economic organizations which have establishments or places in China and engage in production or business operations" mentioned in Article 2, paragraph 2 of the Tax Law are, unless otherwise especially specified, generally all referred to as "enterprises" in these Rules.

税法第二条第二款所说的机构、场所，是指管理机构、营业机构、办事机构和工厂、开采自然资源的场所，承包建筑、安装、装配、勘探等工程作业的场所和提供劳务的场所以及营业代理人。

"Establishments or places" mentioned in Article 2, paragraph 2 of the Tax Law refers to management organizations, business organizations, administrative organizations and places for factories and the exploitation of natural resources, places for contracting of construction, installation, assembly, and exploration work, places for the provision of labor services, and business agents.

第四条 本细则第三条第二款所说的营业代理人，是指具有下列任何一种受外国企业委托代理，从事经营的公司、企业和其他经济组织或者个人：

Article 4 "Business agents" mentioned in Article 3, paragraph 2 of these Rules means companies, enterprises and other economic organizations or individuals entrusted by foreign enterprises to engage as agents in any of the following:

(一)经常代表委托人接洽采购业务，并签订购货合同，代为采购商品；

(1) representing principals on a regular basis in the arranging of purchases and signing of purchase contracts and the purchasing of commodities on commission;

(二)与委托人签订代理协议或者合同，经常储存属于委托人的产品或者商品，并代表委托人、向他人交付其产品或者商品；

(2) entering into agency agreements or contracts with principals, storing on a regular basis products or commodities owned by principals, and delivering on behalf of principals such products or commodities to other parties; and

(三)有权经常代表委托人签订销货合同或者接受订货。

(3) having authority to represent principals on a regular basis in signing of sales contracts or in accepting of purchase orders.

第五条 税法第三条所说的总机构，是指依照中国法律组成企业法人的外商投资企业，在中国境内设立的负责该企业经营管理与控制的中心机构。

Article 5 "Head office" mentioned in Article 3 of the Tax Law refers to the central organization which is established in China by an enterprise with foreign investment as a legal person pursuant to the laws of China and which is responsible for the management, operations and control over such enterprise.

外商投资企业在中国境内或者境外分支机构的生产、经营所得和其他所得，由总机构汇总缴纳所得税。

Income from production and business operations and other income derived by the branches within or outside China of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax.

第六条 税法第三条所说来源于中国境内的所得，是指：

Article 6 "Income derived from sources inside China" mentioned in Article 3 of the Tax Law refers to:

(一)外商投资企业和外国企业在中国境内设立机构、场所、从事生产、经营的所得，以及发生在中国境内、境外与外商投资企业和外国企业在中国境内设立的机构、场所有实际联系的利润(股息)、利息、租金、特许权使用费和其他所得。

(1) Income from production and business operations derived by enterprises with foreign investment and foreign enterprises which have establishments or places in China, as well as profits (dividends), interest, rents, royalties and other income arising within or outside China actually connected with establishments or sites established in China by enterprises with foreign investment or foreign enterprises;

(二)外国企业在中国境内未设立机构、场所取得的下列所得：

(2) The following income received by foreign enterprises which have no establishments or sites in China:

1．从中国境内企业取得的利润(股息)；

(a) Profits (dividends) earned by enterprises in China;

2．从中国境内取得的存款或者贷款利息、债券利息、垫付款或者延期付款利息等；

(b) Interest derived within China such as on deposits or loans, interest on bonds, interest on payments made provisionally for others, and deferred payments;

3．将财产租绘中国境内租用者而取得的租金；

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