Implementing Regulations for the PRC Enterprise Income Tax Law
中华人民共和国企业所得税法实施条例
The Implementing Regulations clarify enterprise income tax matters in respect of revenue, deductions, tax treatment of assets, tax payable, preferential tax treatment, withholding at source, special tax adjustments, and administration of levy and collection.
实施条例明确了企业所得税有关事宜如收入、扣除、资产的税务处理、应纳税额、税收优惠、源泉扣缴、特别纳税调整及征收管理
Issue: February 2008
CLP Reference: 3230/07.12.06
PRC Reference: 国务院令第512号
Promulgated: 06 December 2007
Effective: 01 January 2008
Keywords (click to search):
enterprise income tax
taxable income
tax deductions
depreciation of fixed assets
preferential tax treatment
tax withholding agent
affiliated party
PRC Enterprise Income Tax Law
tax concessions
(Promulgated by the State Council on December 6 2007 and effective as of January 1 2008.)
Order of the State Council No.512
(国务院于二零零七年十二月六日公布，自二零零八年一月一日起施行。)
国务院令第512号
PART ONE: GENERAL PROVISIONS
Article 1: These Regulations have been formulated pursuant to the PRC Enterprise Income Tax Law (the Enterprise Income Tax Law).
第一条 根据《中华人民共和国企业所得税法》（以下简称企业所得税法）的规定，制定本条例。
Article 2: For the purposes of Article 1 of the Enterprise Income Tax Law, the phrase "enterprises wholly owned by individuals or partnerships" means enterprises wholly owned by individuals or partnerships established in accordance with the laws and administrative regulations of China.
第二条 企业所得税法第一条所称个人独资企业、合伙企业，是指依照中国法律、行政法规成立的个人独资企业、合伙企业。
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