PRC Enterprise Income Tax Law
中华人民共和国企业所得税法
This law aims to unify tax treatment among foreign invested enterprises and domestic enterprises through a unified tax rate and corporate income tax system.
《企业所得税法》旨在通过划一税率和企业所得税体系，对外商投资企业和国内企业实施统一税务待遇。国内、外企业各自根据不同所得来源纳税；明确订出应纳税额的计算方式，并确认国家鼓励类企业可按规定享受减免税优惠。
Issue: April 2007
CLP Reference: 3230/07.03.16
PRC Reference: 中华人民共和国主席令 (十届第 63 号)
Promulgated: 16 March 2007
Effective: 01 January 2008
Keywords (click to search):
tax net
taxation
FIEs
FDI
EIT
levy
tax preference
Law on the Income Tax of Foreign Investment Enterprises and Foreign Enterprises
Interim Regulations on Income Tax of PRC Enterprises
(Promulgated on March 16 2007 and effective as of January 1 2008.)
(二零零七年三月十六日公布，自二零零八年一月一日起施行。)
PRC President's Order (No.63 of the 10th NPC)
PART ONE: GENERAL PROVISIONS
Article 1: Enterprises and other organizations that obtain income in the People's Republic of China (hereinafter collectively referred to as "Enterprises") are payers of Enterprise income tax and shall pay Enterprise income tax in accordance herewith.
第一条 在中华人民共和国境内，企业和其他取得收入的组织（以下统称企业）为企业所得税的纳税人，依照本法的规定缴纳企业所得税。
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