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英汉对照法律资源--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 |
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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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c) Rentals on property leased to and used by lessees in 4.提供在中国境内使用的专利权、专有技术、商标权、著作权等而取得的使用费; Royalties such as those received from the provision of patents, proprietary technology, trademarks and copyrights for use in 5.转让在中国境内的房屋、建筑物及其附属设施、土地使用权等财产而取得的收益; (e) gains from the transfer of property, such as houses, buildings, structures and attached facilities located in 6.经财政部确定征税的从中国境内取得的其他所得。 (f) other income derived from 第七条 不组成企业法人的中外合作经营企业,可以由合作各方依照国家有关税收法律、法规分别计算缴纳所得税;也可以由该企业申请,经当地税务机关批准,依照税法统一计算缴纳所得税。 Article 第八条 税法第四条所说的纳税年度,自公历 Article 8 "Tax year" mentioned in Article 4 of the Tax Law begins on January 1 and ends on December 31 under the Gregorian Calendar. 外国企业依照税法规定的纳税年度计算应纳税所得额有困难的,可以提出申请,报当地税务机关批准后,以本企业满十二个月的会计年度为纳税年度。 Foreign enterprises that have difficulty computing taxable income in accordance with the tax year stipulated in the Tax Law may, upon approval by the local tax authorities of an application submitted by such enterprises, use their own 12-month fiscal year as the tax year. 企业在一个纳税年度的中间开业,或者由于合并、关闭等原因,使该纳税年度的实际经营期不足十二个月的,应当以其实际经营期为一个纳税年度。 Enterprises commencing business operations in the middle of a tax year or actually operating for a period of less than 12 months in any tax year due to such factors as merger or shut-down shall use the actual period of operations as the tax year. 企业清算时,应当以清算期间作为一个纳税年度。 Enterprises that undergo liquidation shall use the period of liquidation as the tax year. 第九条 税法第八条第三款、第十九条第三款第(四)项和本细则第七十二条所说的国务院税务主管部门,是指财政部、国家税务局。 Article 9 "The competent authority for tax affairs under the State Council" mentioned in Article 8, paragraph 3 and Article 19, paragraph 3, Item (4) of the Tax Law and Article 72 of these Rules refers to the Ministry of Finance and the State Tax Bureau. 第二章 应纳税所得额的计算 Chapter II Computation of Taxable Income 第十条 税法第四条所说的应纳税的所得额,其计算公式如下: Article 10 "The formula for the computation of taxable income" mentioned in Article 4 of the Tax Law is as follows: (一)制造业: (一)Manufacturing: 1.应纳税所得额=产品销售利润十其他业务利润十营业外收入—营业外支出 1.taxable income = (profit on sales) + (profit from other operations) + (non-business income) - (non-business expenses); 2.产品销售利润=产品销售净额—产品销售成本—产品销售税金—(销售费用十管理费用十财务费用) 2. profit on sales = (net sales) - (cost of products sold) - (taxes on sales) - 【 (selling expenses) + (administrative expenses) + (finance expenses) 】; 3.产品销售净额=产品销售总额—(销货退回十销货折让) 3.net sales = (gross sales) - 【 (sales returns) + (sales discounts and allowances) 】; 4.产品销售成本=本期产品成本十期初产品盘存—期末产品盘存 4. cost of products sold = (cost of products manufactured for the period) + (inventory of finished products at the beginning of the period) - (inventory of finished products at the end of the period); 5.本期产品成本=本期生产成本十期初半成品、在产品盘存—期末半成品、在产品盘存 5.cost of products manufactured for the period = (manufacturing costs for the period) + (inventory of semi-finished products and products in process at the beginning of the period) - (inventory of semi-finished products and products in process at the end of the period); 6.本期生产成本=本期生产耗用的直接材料十直接工资十制造费用 6.manufacturing costs for the period = (direct materials consumed in production for the period) + (direct labour) + (manufacturing expenses). (二)商业: (二)Commerce: 1.应纳税所得额=销货利润十其他业务利润十营业外收入—营业外支出 1.taxable income = (profit on sales) + (profit from other operations) + (non-business income) - (non-business expenses); 2.销货利润=销货净额—销货成本—销货税金—(销货费用十管理费用十财务费用) 2. 上一页 [1] [2] [3] [4] [5] [6] [7] [8] [9] [10] 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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