Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly, the local tax authorities shall appraise and determine taxable income by the use of such methods as cost (expense) plus reasonable profits.

税务机关依照前款规定利润率或者收入额时，法律、法规、规章另有规定的，依照其规定执行。

When the tax authorities appraise and determine profit rates or revenues in accordance with the provisions of the preceding paragraph, and where other treatment is provided by the laws, regulations and rules, such other treatment shall be applicable.

第十七条 外国航空、海运企业从事国际运输业务，以其在中国境内起运客货收入总额的百分之五为应纳税所得额。

Article 17 Foreign air transportation and ocean shipping enterprises engaged in international transport business shall use 5% of the gross revenues from passenger and cargo transport and shipping services arising within China as taxable income.

第十八条 外商投资企业在中国境内投资于其他企业，从接受投资的企业取得的利润(股息)，可以不计人本企业应纳税所得额；但其上述投资所发生的费用和损失，不得冲减本企业应纳税所得额。

Article 18 Where an enterprise with foreign investment invests in another enterprise within China, the profits (dividends) so obtained from the enterprise receiving such investment may be excluded from taxable income of the enterprise; however, expenses and losses incurred in such above-mentioned investments shall not be deducted from taxable income of the enterprise.

第十九条 在计算应纳税所得额时，除国家另有规定外，下列各项不得列为成本、费用和损失：

Article 19 Unless otherwise stipulated by the State, the following items shall not be itemized as costs, expenses or losses in the computation of taxable income:

(一)固定资产的购置、建造支出；

(1) expenses in connection with the acquisition or construction of fixed assets;

(二)无形资产的受让、开发支出；

(2) expenses in connection with the transfer or development of intangible assets;

(三)资本的利息；

(3) interest on capital;

(四)各项所得税税款；

(4) various income tax payments;

(五)违法经营的罚款和被没收财物的损失；

(5) fines for illegal business operations and losses due to the confiscation of property;

(六)各项税收的滞纳金和罚款；

(6) surcharges and fines for overdue payment of taxes;

(七)自然灾害或者意外事故损失有赔偿的部分；

(7) the portion of losses due to natural disasters or accidents for which there has been compensation;

(八)用于中国境内公益、救济性质以外的捐赠；(1)

(8) donations and contributions other than those used in China for public welfare or relief purposes;

(九)支付给总机构的特许权使用费；

(9) royalties paid to the head office;

(十)与生产、经营业务无关的其他支出。

(10) other expenses not related to production or business operations.

第二十条 外国企业在中国境内设立的机构、场所，向其总机构支付的同本机构、场所生产、经营有关的合理的管理费，应当提供总机构出具的管理费汇集范围、总额、分摊依据和方法的证明文件，并附有注册会计师的查证报告，经当地税务机关审核同意后，准予列支。

Article 20 Reasonable administrative expenses paid by a foreign enterprise with an establishment or site in China to the head office in connection with production or business operations of the establishment or site shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof issued by the head office in respect of the scope of the administrative expenses, total amounts, the basis and methods of allocation, which shall be provided together with an accompanying verification report of a certified public accountant.

外商投资企业应当向其分支机构合理分摊与其生产、经营有关的管理费。

Administrative expenses in connection with production and business operations shall be allocated reasonably between enterprises with foreign investment and their branches.

第二十一条 企业发生与生产、经营有关的合理的借款利息，应当提供借款付息的证明文件，经当地税务机关审核同意后，准予列支。

Article 21 Reasonable interest payments incurred on loans in connection with production and business operations shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof, which shall be provided by the enterprises in respect of the loans and interest payments.

企业借款用于固定资产的购置、建造或者无形资产的受让、开发，在该项资产投入使用前发生的利息，应当计人固定资产的原价。

Interest paid on loans used by enterprises for the purchase or construction of fixed assets or the transfer or development of intangible assets prior to the assets being put into use shall be included in the original value of the assets.

本条第一款所说的合理的借款利息，是指按不高于一般商业贷款利率计算的利息。

"Reasonable interest" mentioned in the first paragraph of this Article refers to interest computed at a rate not higher than normal commercial lending rates.

第二十二条 企业发生与生产、经营有关的交际应酬费，应当有确实的记录或者单据，分别在下列限度内准予作为费用列支：

Article 22 Entertainment expenses incurred by enterprises in connection with production and business operations shall, when supported by authentic records or invoices and vouchers, be permitted to be itemized as expenses subject to the following limits:

(一)全年销货净额在一千五百万元以下的，不得超过销货净额的千分之五；全年销货净额超过一千五百万元的部分，不得超过该部分销货净额的千分之三。

(1) Where annual net sales are 15 million yuan (RMB) or less, not to exceed 0.5% of net sales; for that portion of annual net sales that exceeds 15 million yuan (RMB), not to exceed 0.3% of that portion of net sales.

(二

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