3．销货净额＝销货总额—(销货退回十销货折让)

３．net sales = (gross sales) - 【 (sales returns) + (sales discounts and allowances) 】;

4．销货成本＝期初商品盘存十[本期进货—(进货退出十进货折让)十进货费用]—期未商品盘存

４．cost of sales = (inventory of merchandise at the beginning of the period) + { (purchase of merchandise during the period) - 【 (purchase returns) + (purchase discounts and allowances) 】 + (purchasing expenses) } - (inventory of merchandise at the end of the period).

(三)服务业：

（三）Service trades：

1．应纳税所得额＝业务收入净额十营业外收入—营业外支出

１．taxable income = (net business income) + (non-operating income) -(non- operating expenses);

2．业务收入净额＝业务收入总额—(业务收人税金十业务支出十管理费用十财务费用)

２．net business income = (gross business income) - 【 (taxes on business income) + (operating expenses) + (administrative expenses) + (finance expenses) 】.

(四)其他行业：参照以上公式计算。

（四）Other lines of business。Computations shall be made with reference to the above formulas.

第十一条 企业应纳税所得额的计算，以权责发生制为原则。

Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.

企业下列经营业务的收入可以分期确定，并据以计算应纳税所得额：

The following income from business operations of an enterprise may be determined by stages and used as the basis for the computation of taxable income:

(一)以分期收款方式销售产品或者商品的，可以按交付产品或者商品开出发货票的日期确定销售收入的实现，也可以按合同约定的购买人应付价款的日期确定销售收入的实现；

(1) Where products or commodities are sold by instalment payment methods, income from sales may be recognized according to the invoice date of the products or commodities to be delivered; income from sales may also be recognized according to the date of payment to be made by the buyer as agreed upon in the contract;

(二)建筑、安装、装配工程和提供劳务，持续时间超过一年的，可以按完工进度或者完成的工作量确定收人的实现；

(2) Where construction, installation and assembly projects, and provision of labour services extend beyond one year, income may be recognized according to the progress of the project or the amount of work completed;

(三)为其他企业加工、制造大型机械设备、船舶等，持续时间超过一年的，可以按完工进度或者完成的工作量确定收入的实现。

(3) Where the processing or manufacturing of heavy machinery, equipments and ships for other enterprises extends beyond one year, income may be recognized according to the progress of the project or amount of work completed.

第十二条 中外合作经营企业采取产品分成方式的，合作者分得产品时，即为取得收入，其收入额应当按照卖绘第三方的销售价格或者参照当时的市场价格计算。

Article 12 Where Chinese-foreign contractual joint ventures operate on the basis of product-sharing, the partners thereto shall be deemed to receive income at the time of the division of the products; the amount of income shall be computed according to the price sold to third party or with reference to prevailing market prices.

外国企业从事合作开采石油资源的，合作者在分得原油时，即为取得收入，其收入额应当按参照国际市场同类品质的原油价进行定期调整的价格计算。

Where foreign enterprises are engaged in the co-operative exploration of petroleum resources, the partners thereto shall be deemed to receive income at the time of the division of the crude oil; the amount of income shall be computed according to a price which is adjusted periodically with reference to the international market prices of crude oil of similar quality.

第十三条 企业取得的收人为非货币资产或者权益的，其收入额应当参照当时的市场价格计算或者估定。

Article 13 In respect of income obtained by enterprises in the form of non-monetary assets or rights and interests, such income shall be computed or appraised with reference to prevailing market prices.

第十四条 税法第二十一条所说的国家外汇管理机关公布的外汇牌价，是指国家外汇管理局公布的外汇买人价。

Article 14 "Exchange rate quoted by the State exchange control authorities" mentioned in Article 21 of the Tax Law refers to the buying rate quoted by the State Administration of Exchange Control.

第十五条 企业所得为外国货币的，在依照税法第十五条规定分季预缴所得税时，应当按照季度最后一日的外汇牌价折合成人民币计算应纳税所得额；

Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.

年度终了后汇算清缴时，对已按季度预缴税款的外国货币所得，不再重新折合计算，只就全年未纳税的外国货币所得部分，按照年度最后一日的外汇牌价，折合成人民币计算应纳税所得额‘

At the time of final settlement following the end of the year, no recomputation and reconversion need be made in respect of income in a foreign currency for which tax has already been paid on a quarterly basis; only that portion of the foreign currency income of the entire year for which tax has not been paid shall, in respect of the computation of taxable income, be converted into Renminbi according to the exchange rate quotation on the last day of the tax year.

第十六条 企业不能提供完整、准确的成本、费用凭证，不能正确计算应纳税所得额的，由当地税务机关参照同行业或者类似行业的利润水平核定利润率，计算其应纳税所得额；

Article 16 Where an enterprise is unable to provide complete and accurate certificates of costs and expenses and is unable to correctly compute taxable income, the local tax authorities shall determine the rate of profit and compute taxable income with reference to the profit level of other enterprises in the same or similar trade.

企业不能提供完整、准确的收入凭证，不能正确申报收入额的，由当地税务机关采用成本(费用)加合理的利润等

上一页  [1] [2] [3] [4] [5] [6] [7] [8] [9] [10] 下一页