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.

(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)

中华人民共和国主席令 (十届第63号)

PART ONE: GENERAL PROVISIONS

第一章　总则

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.

This Law shall not apply to

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。