(2) Where annual gross business income is 5 million yuan (RMB) or less, not to exceed 1% of annual gross business income; for that portion of annual gross business income that exceeds 5 million yuan (RMB), not to exceed 0.5% of that portion of annual gross business income.

第二十三条 企业在筹建和生产、经营中发生的汇兑损益，除国家另有规定外，应当合理列为各所属期间的损益。

Article 23 Exchange gains or losses incurred by enterprises during preconstruction or during production and business operations shall, except as otherwise provided by the State, be appropriately itemized as gains or losses for that respective period.

第二十四条 企业支付给职工的工资和福利费，应当报送其支付标准和所依据的文件及有关资料，经当地税务机关审核同意后，准予列支。

Article 24 Salaries and wages, and benefits and allowances paid by enterprises to employees shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of the submission of wage scales and supporting documents and relevant materials.

企业不得列支其在中国境内工作的职工的境外社会保险费。

Foreign social security premiums paid by enterprises to employees working in China shall not be itemized as expenses.

第二十五条 从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额(不包括银行间拆借)，或者年末应收账款、应收票据等应收款项的余额，计提不超过百分之三的坏账准备，从该年度应纳税所得额中扣除。

Article 25 Enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year-by-year bad debt provisions, the amount of which shall not exceed 3% of the amount of the year-end loan balances (not including inter-bank loans) or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year.

企业实际发生的坏账损失，超过上一年度计提的坏账准备部分，可列为当期的损失；少于上一年度计提的坏账准备部分，应当计人本年度的应纳税所得额。前款所说的坏账损失，须经当地税务机关审核认可。

The portion of the actual bad debt losses incurred by an enterprise which exceeds the bad debt provisions of the preceding year may be itemized as a loss in the current year; the portion less than the bad debt provisions of the previous year shall be included in taxable income of the current year. Bad debt losses mentioned in the preceding paragraph shall be subject to approval after examination and verification by the local tax authorities.

第二十六条 本细则第二十五条第二款所说的坏账损失，是指下列应收款项：

Article 26 "Bad debt losses" mentioned in Article 25, paragraph 2 of these Rules refers to the following accounts receivable:

(一)因债务人破产，在以其破产财产清偿后，仍然不能收回的；

(1) due to the bankruptcy of the debtor, collection is still not possible after the use of the bankruptcy assets for settlement;

(二)因债务人死亡，在以其遗产清偿后，仍然不能收回的；

(2) due to the death of the debtor, collection is still not possible after the use of the estate for repayment;

(三)因债务人逾期末履行偿债义务，已超过两年，仍然不能收回的。

(3) due to the failure of the debtor to fulfil repayment obligations for over two years, collection is still not possible.

第二十七条 企业已列为坏账损失的应收款项，在以后年度全部或者部分收回时，应当计人收回年度的庞纳税所得额。

Article 27 Accounts receivable already itemized as bad debt losses which are recovered in full or in part by an enterprise in a subsequent year shall be included in taxable income of the year of recovery.

第二十八条 外国企业在中国境内设立的机构、场所取得发生在中国境外的与该机构、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已在境外缴纳的所得税税款，除国家另有规定外，可以作为费用扣除。

Article 28 Foreign enterprises with establishments or places in China may, except as otherwise provided by the State, deduct as expenses foreign income tax, which has been paid on profits (dividends), interest, rents, royalties and other income received from outside China and actually connected with such establishments or places.

第二十九条 税法第十八条所说的资产净额或者剩余财产，是指企业清算时的全部资产或者财产扣除各项负债及损失后的余额。

Article 29 "Net assets or remaining property" mentioned in Article 18 of the Tax Law means the amount of all assets or property following deduction of various liabilities and losses upon the liquidation of an enterprise.

第三章 资产的税务处理

Chapter III Tax Treatment for Assets

第三十条 企业的固定资产，是指使用年限在一年以上的房屋、建筑物、机器、机械、运输工具和其他与生产、经营有关的设备、器具、工具等。

Article 30 "Fixed assets of enterprises" means houses, buildings and structures, machinery, mechanical apparatus, means of transport and other such equipment, appliances and tools related to production and business operations with a useful life of one year or more.

不属于生产、经营主要设备的物品，单位价值在二千元以下或者使用年限不超过两年的，可以按实际使用数额列为费用。

Items not in the nature of major equipment which are used for production or business operations and which have a unit value of 2,000 yuan (RMB) or less, or with a useful life of two years or less may be itemized as expenses on the basis of actual consumption.

第三十一条 固定资产的计价，应当以原价为难。购进的固定资产，以进价加运费、安装费和使用前所发生的其他有关费用为原价。

Article 31 The valuation of fixed assets shall be based on original cost. The original cost of purchased fixed assets shall be the purchase price plus transportation expenses, installation expenses and other related expenses incurred prior to the use of the assets.

 自制、自建的固定资产，以制造、建造过程中所发生的实际支出为原价。

The original cost of fixed assets manufactured or constructed by an enterprise itself shall be the actual expenses incurred in their manufacture or construction.

作为投资的固定资产，应当按照该资产新旧程度，以合同确定的合理价格或者参照有关的市场价格估定的价格加使用前发生的有关费用为原价。

The original cost of fixed assets treated as investments shall, giving consideration to the degree of wear and tear of the fixed assets, be such reasonable price as is specified in the contract, or a price appraised with reference to the relevant market price plus the relevant expenses incurred prior to the use thereof.

第三十二条 企业的固定资产，应当从投入使用月份的次月起计算折旧；停止使用的固定资产，应当从停止使用月份的次月起，停止计算折旧。

Article 32 Depreciation of fixed assets of an enterprise shall be computed commencing with the month following the month in which they are first put into use. The computation of depreciation shall cease in the month following the month in which the fixed assets cease to be used.

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