中华人民共和国企业所得税法 英文
The Enterprise Income Tax Law of the People's Republic of China
The Enterprise Income Tax Law of the People's Republic of China (EIT Law) is the main legislation governing the taxation of corporate income in China. The law sets out the principles, rates, and regulations that apply to the calculation and payment of enterprise income tax (EIT) for domestic and foreign-invested enterprises (FIEs) operating in China.
Under the EIT Law, the tax base for enterprises is their annual taxable income, which is defined as the total income derived from production, operations, and other activities, minus deductible expenses, losses carried forward from previous years, and any additional deductions or exemptions provided for by the law.
The EIT Law provides a standard tax rate for enterprises, which is currently set at 25%. However, the law also allows for reduced tax rates and other incentives for certain categories of enterprises, such as small and medium-sized enterprises, high-tech enterprises, and enterprises located in economically disadvantaged regions.
To encourage investment and economic development, the EIT Law includes provisions for preferential tax treatment for FIEs engaged in industries or sectors that are considered to be beneficial to the national economy. These preferential tax policies may include reduced tax rates, tax holidays, and accelerated depreciation for certain fixed assets.
In addition to the standard tax rate and preferential tax policies, the EIT Law also includes provisions for anti-avoidance measures, such as controlled foreign company rules and thin capitalization rules, to prevent tax evasion and profit shifting by enterprises.
The EIT Law also contains provisions related to the taxation of non-resident enterprises. Non-resident enterprises are subject to EIT on their income derived from sources within China, including profits from business operations, rent, royalties, and capital gains from the transfer of property located in China. The tax rate for non-resident enterprises is generally 10% unless otherwise provided for by tax treaties between China and the country where the enterprise is resident.
The EIT Law requires all enterprises to file an annual tax return and pay their taxes in a tim
ely manner. Enterprises are also required to keep accurate accounting records and supporting documentation to substantiate their income and expenses for tax purposes.
The EIT Law is enforced by the State Administration of Taxation (SAT) and its local tax authorities. The SAT has the authority to conduct tax audits, collect taxes, and impose penalties on enterprises that fail to comply with the law.
In conclusion, the Enterprise Income Tax Law of the People's Republic of China provides the legal framework for the taxation of corporate income in China. The law sets out the principles, rates, and regulations for calculating and paying enterprise income tax, and includes provisions for standard tax rates, preferential tax treatment, anti-avoidance measures, and the taxation of non-resident enterprises. Compliance with the EIT Law is overseen by the State Administration of Taxation and its local tax authorities.

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