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增值税法

　　增值税法　　增值税是以商品流通和劳务服务各个环节的增值额为征税对象的一种税。所谓增值额，从理论上讲是指商品的价值中由活劳动新创造的价值[V+M]，由工资、利润、利息和租金等增值因素组成。我国于1993年发布的《中华人民共和国增值税暂行条例》和《增值税暂行条例实施细则》是我国增值税法的主要法律规范性文件。这两个规范性文件对增值税的内容作了明确的规定。

499次 2020-08-06
增值税普通发票

开始实行　　为加强对增值税一般纳税人（以下简称“一般纳税人”）开具普通发票的管理，全面监控一般纳税人销售额，总局决定将一般纳税人（不含商业零售，下同）开具的普通发票纳入增值税防伪税控系统开具和管理，亦即一般纳税人可以使用同套增值税防伪税控系统同时开具增值税专用发票、增值税普通发票和废旧物资发票等（此种开票方式简称“一机多票”）。河北增值税普通发票目前，“一机多票”系统的税务端软件已在北京市西城区完成了实地测试，正在江苏省进行试运行工作，预计8月底前完成全国所有税务端系统的升级工作。企业端开票系统从8月份开始分别在北京市西城区，浙江省杭州市、湖州市，山东省淄博市、东营市和烟台市的部分企业进行试运行，计划从10月份开始在全国陆续推行。“一机多票”系统使用的普通发票统称为“增值税普通发票”，实行统一印制，于2005年8月1日起陆续在全国启用。相关规定　　一、增值税普通发票的格式、字体、栏次、内容与增值税专用发票完全一致，按发票联次分为两联票和五联票两种，基本联次为两联，第一联为记账联，销货方用作记账凭证；第二联为发票联，购货方用作记账凭证。此外为满足部分纳税人的需要，在基本联次后添加了三联的附加联次，即五联票，供企业选择使用。　　湖北增值税普通发票增值税普通发票代码的编码原则与专用发票基本一致，发票左上角10位代码的含义：第1-4位代表各省；第5-6位代表制版年度；第7位代表印制批次；第8位代表发票种类，普通发票用“6”表示；第9位代表几联版，普通发票二联版用“2”表示，普通发票五联版用“5”表示；第10位代表金额版本号“0”表示电脑版。　　二、增值税普通发票第二联（发票联）采用防伪纸张印制。代码采用专用防伪油墨印刷，号码的字型为专用异型体。各联次的颜色依次为蓝、橙、绿蓝、黄绿和紫红色。　　三、凡纳入“一机多票”系统（包括试运行）的一般纳税人，自纳入之日起，一律使用全国统一的增值税普通发票，并通过防伪税控系统开具。对于一般纳税人已领购但尚未使用的旧版普通发票，由主管税务机关限期缴销或退回税务机关；经税务机关批准使用印有本单位名称发票的一般纳税人，允许其暂缓纳入“一机多票”系统，以避免库存发票的浪费，但最迟不得超过2005年年底。　　四、增值税普通发票的价格由国家发改委统一制定。　　五、各级税务机关要高度重视“一机多票”系统的试运行工作，切实做好新旧普通发票的衔接工作。要掌握情况，统筹布置，合理安排．确保“一机多票”系统顺利推行。管理办法一、实行凭票退税制度　　提高消费者索要发票的积极性　　增值税的最终负担者是消费者，从增值税的设计理论和实践看，消费者购货所支付的增值税是没有扣除的，所以，发票对消费者来说并不重要，索不索取发票，与自己的切身利益无关，这就为纳税人逃避税收成为可能。现在不少地方实行发票抽奖等鼓励消费者索要发票的办法，消费者索要发票的积极性被提了起来，发票使用量倍增，增加了税收。但这毕竟是部分地区的部分办法，要提高消费者索要发票的积极性，很有必要在全国实行凭票退税制度。即消费者购买商品时，只要取得发票，即可凭发票到财政部门申请退税，这样，必将积大地提高消费者在购买商品时索要发票的积极性，使消费者和纳税人之间建立了相互制约的监控机制，将有效地防止纳税人在零售环节不开具发票逃避税收的现象，还可培养我国公民购买商品索要发票的习惯。消费者凭票申请退税的期间（可以分一年、半年、一个月）、时限（可以按季度、月度）、条件（必须购买商品或劳务进行消费的消费者）、退税比例（低于增值税征收率）、管理退税（最好是国税部门）部门等，可以研究。凭票退税制度，在一些国家已经实行，也取得了较好的经验，我们可以学习、借鉴。二、加强法制建设，尽快推行税控装置　　首先要提升发票管理办法（包括凭票退税制度）的法律层次，将“办法”上升到“法律”，将普通发票与增值税专用发票纳入同等重要的位置，以利管理和实施。其次是要大力推行税控装置。税控装置是指为遏止在交易过程中实施作弊行为而达到有效控制税源的目的，具有正确反映纳税人收入情况，保证计税依据和有关数据的正确生成、安全传递及可靠存储，并能实现税收控制和管理功能的器具和支持该器具正常运行的内部蕊片、软件程序。1997年开始，我国在商业、服务业、娱乐业等行业推行使用税控收款机，效果非常明显，提升了税收征管水平和工作效率，降低了征收成本；特别是对加油站安装税控加油机后，有效地解决了传统手工管税中税负难确定、偷税现象严重等弊病，税收大幅度增长。所以，我们要严格按照《征管法》的规定，尽快推行。要针对不同行业，不同纳税人进行分类，根据不同的对象和纳税人，明确推广的时间、推广的方法和步骤，加强对纳税人的控制管理，改善整个社会的纳税环境，以保障国家税收。三、纳入计算机稽核系统　　增值税专用发票实行计算机稽核后，有效地控制了纳税人利用增值税专用发票偷逃国家税款的行为，并取得了很多好的经验和办法。下一步应该利用现有的信息技术和网络资源，将所有的增值税普通发票一并纳入，由于现在的“金税工程”，无论从设备还是技术来讲，都是可以满足需要的，无需投入巨额资金。对于消费者所取得的增值税普通发票的信息采集问题，可以同凭票退税制度相结合，在消费者申请退税时，将其发票的有关信息进行采集，纳入计算机系统，进行交叉稽核。对于发票的信息量过大影响计算机存贮容量、运行速度问题，可以比照增值税专用发票的分级比对（本县的在本县、本市的在本市、本省的在本省，只有跨省的才集中到总局）办法，进行稽核比对。四、加大打击处罚力度，提高纳税人遵循度　　现在，不少纳税人在消费者索要发票时，都以种种理由拒绝开具，或开发票可以但是要加计税款等。因些，对发票违法违章行为，必须要严管重罚，及时严肃处理，将纳税人的侥幸心理消灭于萌芽阶段，以保障以票管税顺利实施。要严格按照《征管法》和《发票管理办法》的有关规定，加大对制假、贩假发票的行为打击力度，对触犯刑律的，坚决移交司法机关查处，净化税收环境进而营造良好的普通发票管理氛围。要联合政府有关部门，对发票违法行为采取严厉的惩罚措施，利用警告、罚款直至停业、取消营业资格等，给纳税人形成一种必须填开发票的压力，迫使其必须按规定填开发票。五、免费供应发票，减少纳税人负担　　现在的增值税普通发票，都是由纳税人购买，实行有偿使用，对交易次数频繁、用票量大的纳税人来说，是一笔不少的开支，一定程度上也影响了纳税人为消费都开具发票的积极性。因此，实行凭票退税制度后，为减少纳税人的负担，可以研究实行增值税普通发票免费提供给纳税人的办法。印制、运输普通发票的费用，可以考虑纳入财政预算，统一安排。“一窗式”比对　　根据《国家税务总局关于做好增值税普通发票一窗式票表比对准备工作的通知》（国税发〔2005〕141号）中有关增值税普通发票实施“一窗式”票表比对的要求，总局对涉及“一窗式”比对的相关软件修改、升级工作已经完成，并陆续下发各地，增值税普通发票实施“一窗式”票表比对的条件已经具备。总局决定，自2006年10月1日起（税款所属期，下同），凡使用税控器具开具增值税普通发票的增值税纳税人，征收单位在受理申报时，按照国税发〔2005〕141号文件规定的比对内容，实施增值税普通发票“一窗式”比对。　　自2006年10月1日起，各地必须严格按照《增值税一般纳税人纳税申报“一窗式”管理操作规程》（国税发〔2005〕61号）规定，实施报税IC卡新的“清零解锁”程序。增值税普通发票“一窗式”票表比对相关事项一、利用防伪税控系统　　开具普通发票的一窗式票表比对内容　　用防伪税控报税系统采集的普通发票金额、税额汇总数与《增值税纳税申报表附列资料（表一）》中第3、10、16栏“小计”项合计的销售额、税额数据比对，二者的逻辑关系必须相等。二、利用税控收款机　　开具普通发票的一窗式票表比对内容? 　　（一）一般纳税人? 　　1.申报表不含税销售额还原为含税销售额? 　　（1）《增值税纳税申报表附列资料（表一）》中第3栏“17%税率”的“销售额”乘以（1＋17％），还原为含税销售额；　　（2）将《增值税纳税申报表附列资料（表一）》中第3栏“13%税率”的“销售额”乘以（1＋13％），还原为含税销售额；　　（3）将《增值税纳税申报表附列资料（表一）》中第3栏“应税劳务”的“销售额”乘以（1＋17％），还原为含税销售额；　　（4）将《增值税纳税申报表附列资料（表一）》中第10栏“6％征收率”的“销售额”乘以（1＋6％），还原为含税销售额；　　（5）将《增值税纳税申报表附列资料（表一）》中第10栏“4％征收率”的“销售额”乘以（1＋4％），还原为含税销售额。　　2.一窗式比对内容? 　　用税控收款机管理系统采集的普通发票实际开票金额（正常票金额－退票金额，下同）与上述还原含税销售额加上《增值税纳税申报表附列资料（表一）》第16栏“小计”项的销售额之和比对，二者的逻辑关系必须相等。? 　　（二）小规模纳税人? 　　　1.申报表不含税销售额还原为含税销售额? 　　（1）将《增值税纳税申报表（适用于小规模纳税人）》第3栏“本月数”的不含税销售额乘以（1＋征收率），还原为含税销售额；? 　　（2）将《增值税纳税申报表（适用于小规模纳税人）》第5栏“本月数”的不含税销售额乘以（1＋征收率），还原为含税销售额。? 　　2.一窗式比对内容? 　　用税控收款机管理系统采集的普通发票实际开票金额与上述还原的含税销售额加上《增值税纳税申报表（适用于小规模纳税人）》中第7、9栏“本月数”之和比对，二者的逻辑关系必须相等。?三、增值税普通发票票表比对结果处理　　对防伪税控系统开具增值税普通发票票表比对结果的处理，按照《国家税务总局关于印发〈增值税一般纳税人纳税申报“一窗式”管理操作规程〉的通知》（国税发〔2005〕61号）的规定处理；对税控收款机开具增值税普通发票票表比对的处理，总局将另行发文。增值税普通发票和普通发票不是一回事　　1.通常说得普通发票和增值税发票都是增值税发票，普通发票普通增值税发票增值税发票增值税专用发票，区别是增值税普通发票是不可以抵扣税款的，而增值税专用发票可以抵扣进项税款。　　2.发票为什么能抵税是基于中国不重复征税和在流转中征税的税收政策。增值税是流转税，在流转的每个环节征收，那么在后一征收环节就会有该货物在前一环节已征收的税金，那么基于政策就要抵减已税款。

735次 2020-08-06
增值税平行征收

　　是指一些实行增值税的国家在选择某些特定的货物或劳务征收消费税或其他流转税后，不再对其征收增值税，而仅对于不属于消费税或其他流转税征税范围的货物或劳务征收增值税，从而形成增值税与其他流转税平行征收、互不交叉的增值税制模式。　　我国实行的是平行加增值税交叉征收模式。

745次 2020-08-06
城市维护建设税暂行条例

　　　　1985年2月8日国务院令[1985]19号发布中华人民共和国城市维护建设税暂行条例　　第一条　为了加强城市的维护建设，扩大和稳定城市维护建设资金的来源，特制定本条例。　　第二条　凡缴纳产品税、增值税、营业税的单位和个人，都是城市维护建设税的纳税义务人（以下简称纳税人），都应当依照本条例的规定缴纳城市维护建设税。　　第三条　城市维护建设税，以纳税人实际缴纳的产品税、增值税、营业税税额为计税依据，分别与产品税、增值税、营业税同时缴纳。　　第四条　城市维护建设税税率如下：　　纳税人所在地在市区的，税率为百分之七；　　纳税人所在地在县城、镇的，税率为百分之五；　　纳税人所在地不在市区、县城或镇的，税率为百分之一。　　第五条　城市维护建设税的征收、管理、纳税环节、奖罚等事项，比照产品税、增值税、营业税的有关规定办理。　　第六条　城市维护建设税应当保证用于城市的公用事业和公共设施的维护建设，具体安排由地方人民政府确定。　　第七条　按照本条例第四条第三项规定缴纳的税款，应当专用于乡镇的维护和建设。　　第八条　开征城市维护建设税后，任何地区和部门，都不得再向纳税人摊派资金或物资。遇到摊派情况，纳税人有权拒绝执行。　　第九条　省、自治区、直辖市人民政府可以根据本条例，制定实施细则，并送财政部备案。　　第十条　本条例自一九八五年度起施行。关于城市维护建设税几个具体问题的规定　　为了更好地贯彻执行国务院发布的《中华人民共和国城市维护建设税暂行条例》，现就几个具体问题作如下规定：　　1、凡由中央主管部门集中缴纳消费税、增值税、营业税的单位，如铁路运输、人民银行、工商银行、农业银行、中国银行、建设银行等五个银行总行和保险总公司等单位，在其缴纳消费税、增值税、营业税的同时，应按规定缴纳城市维护建设税。税款作为中央预算收入。　　2、石油部、电力部、石化总公司、有色金属总公司直属企业缴纳的消费税、增值税、营业税，70％作为中央预算收入入库，30％作为地方预算收入入库。这些单位按消费税、增值税、营业税税额缴纳的城市维护建设税不按比例上缴中央，一律留给地方，作为地方预算固定收入。　　3、海关对进口产品代征的消费税、增值税，不征收城市维护建设税。　　4、国营和集体批发企业以及其他批发单位，在批发环节代扣代缴零售环节或临时经营的营业税时，不代扣城市维护建设税，而由纳税单位或个人回到其所在地申报纳税。　　5、根据全国人大常委会关于授权国务院改革工商税制发布的有关税收条例草案试行的决定，国务院发布试行的税收条例草案，不适用于中外合资经营和外资企业。因此，对中外合资企业和外资企业不征收城市维护建设税。　　6、纳税单位或个人缴纳城市维护建设税的适用税率，一律按其纳税所在地的规定税率执行。县政府设在城市市区，其在市区办的企业，按市区的规定税率计算纳税。　　7、纳税人在被查补消费税、增值税、营业税和被处以罚款时，依照城市维护建设税暂行条例第五条规定，应同时对其偷漏的城市维护建设税进行补税的罚款。　　8、个体商贩及个人在集市上出售商品，对其征收临时经营营业税或消费税，是否同时按其实缴税额征收城市维护建设税，由各省、自治区、直辖市人民政府根据实际情况确定。　　9、纳税人所在地为工矿区的，依照城市维护建设税暂行条例第四条规定，应根据行政区划分按照7％、5％、1％的税率缴纳城市维护建设税。

620次 2020-08-06
增值税交叉征税模式

　　是指实行增值税的国家在对货物和劳务普遍征收的基础上，再选择一些特定的消费品或消费行为征收一道消费税或其他流转税，使增值税与消费税或其他流转税相互配合，共同发挥税收强制筹集国家资金和调节经济的作用。

431次 2020-08-06
增值税专用发票管理

　　增值税专用发票管理　　1、增值税专用发票基本内容　　票头部分类别：10位代码（1-4位表示地区代码，5-6位表示印制年度，第7位表示印制的批次，第8位表示版本的语言文字，第9位表示发票的联数，第10位表示发票的金额版本号）如3301954142 （3301为浙江省杭州市，　　票体部分　　票尾部分（销货单位（章）、收款人、复核、开票人）　　其它部分（在其右边印有专用发票的联次和用途，在其左边，印有批准印制专用发票的文号、印制数量和印制单位。　　2、增值税专用发票版式种类　　各联的印色不一样　　规格也不尽相同。（电脑票与手工票不一样）　　3、发票购领　　范围：专用发票只限于增值税一般纳税人领购。　　领购程序：申请――提供证件――填写购领申请――购核　　4、发票开具　　字迹清楚　　不得涂改　　项目填写齐全　　票、物相符、票面金额与实际收取的金额相符　　各项目内容正确无误　　全部联次一次开具，上、下联的内容、金额、税额一致　　发票联和抵扣联加盖财务专用章或发票专用章。　　按照规定的时限开具专用发票（限时开具、限额开具）

445次 2020-08-06
多次课征制

　　“一次课征制”的对称。指同一税种在商品流转的许多环节上都课征，是纳税环节的一种具体形式。它有利于鼓励商品流通采取多渠道、少环节的经营方式，加速资金周转，提高经济效益。但在按商品流转全额计税的情况下，多次课征制存在着重复征税的问题，不利于公平税负和简化税制。1994年税制改革前，我国实行的营业税对流通中商品的课税具有多次课征制的特点。即商品每经过一次批发环节，包括零售环节，都要征收一次营业税。而税制改革后的新增值税实行对每个环节的增值部分征税，采用购进扣税法，改变了多环节多次课征含有的重复征税问题。应该指出，多次课征制都是一次课征制，这是针对征税对象和税种而言的。由于相同性质的税种既可合为一个税种，也可以分为不同税种，因此多次课征制和一次课征制也可以相互转化。例如，1973年开征的工商税为两次课征，1984年第二步利改税及工商税改革中，将工商税分解为产品税、增值税和营业税3个税种，产品税和增值税在产制环节征收。这样，对产品税或增值税来说是一次课征，但从整个流转税和商品流转过程来说，还是多次课征的。

515次 2020-08-06
外商投资企业和外国企业所得税法

法律内容第一条　　中华人民共和国境内的外商投资企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。在中华人民共和国境内，外国企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。第二条　　本法所称外商投资企业，是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企所得税法相关漫画业。本法所称外国企业，是指在中国境内设立机构、场所，从事生产、经营和虽未设立机构、场所，而有来源于中国境内所得的外国公司、企业和其他经济组织。第三条　　外商投资企业的总机构设在中国境内，就来源于中国境内、境外的所得缴纳所得税。外国企业就来源于中国境内的所得缴纳所得税。第四条　　外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。第五条　　外商投资企业的企业所得税和外国企业就其在中国境内设立的从事生产、经营的机构、场所的所得应纳的企业所得税，按应纳税的所得额计算，税率为百分之三十；地方所得税，按应纳税的所得额计算，税率为百分之三。第六条　　国家按照产业政策，引导外商投资方向，鼓励举办采用先进技术、设备，产品全部或者大部分出口的外商投资企业。第七条　　设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业，减按百分之十五的税率征收企业所得税。设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业，减按百分之二十四的税率征收企业所得税。设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业，属于能源、交通、港口、码头或者国家鼓励的其他项目的，可以减按百分之十五的税率征收企业所得税，具体办法由国务院规定。第八条　　对生产性外商投资企业，经营期在十年以上的，从开始获利的年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税，但是属于石油、天然气、稀有金属、贵重金属等资源开采项目的，由国务院另行规定。外商投资企业实际经营期不满十年的，应当补缴已免征、减征的企业所得税税款。本法施行前国务院公布的规定，对能源、交通、港口、码头以及其他重要生产性项目给予比前款规定更长期限的免征、减征企业所得税的优惠待遇，或者对非生产性的重要项目给予免征、减征企业所得税的优惠待遇，在本法施行后继续执行。从事农业、林业、牧业的外商投资企业和设在经济不发达的边远地区的外商投资企业，依照前两款规定享受免税、减税待遇期满后，经企业申请，国务院税务主管部门批准，在以后的十年内可以继续按应纳税额减征百分之十五至百分之三十的企业所得税。　　本法施行后，需要变更前三款的免征、减征企业所得税的规定的，由国务院报全国人民代表大会常务委员会决定。第九条　　对鼓励外商投资的行业、项目，省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。第十条　　外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业,增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于五年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的百分之四十款，国务院另有优惠规定的，依照国务院的规定办理；再投资不满五年撤出的，应当缴回已退的税款。第十一条　　外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所发生年度亏损，可以用下一纳税年度的所得弥补；下一纳税年度的所得不足弥补的，可以逐年延续弥补，但最长不得超过五年。第十二条　　外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，准予在汇总纳税时，从其应纳税额中扣除，但扣除额不得超过其境外所得依照本法规定计算的应纳税额。第十三条　　外商投资企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者支付价款、费用。不按照独立企业之间的业务往来收取或者支付价款、费用，而减少其应纳税的所得额的，税务机关有权进行合理调整。第十四条　　外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所设立、迁移、合并、分立、终止以及变更登记主要事项，应当向工商行政管理机关办理登记或者变更、注销登记，并持有关证件向当地税务机关办理税务登记或者变更、注销登记。第十五条　　缴纳企业所得税和地方所得税，按年计算，分季预缴。季度终了后十五日内预缴；年度终了后五个月内汇算清缴，多退少补。第十六条　　外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。第十七条　　外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计制度，应当报送当地税务机关备查。各项会计记录必须完整准确，有合法凭证作为记账依据。外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计处理办法同国务院有关税收的规定有抵触的，应当依照国务院有关税收的规定计算纳税。第十八条　　外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。第十九条　　外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润、利息、租金、特外商投资企业和外国企业所得税法培训许权使用费和其他所得，或者虽设立机构、场所，但上述所得与其机构、场所没有实际联系的，都应当缴纳百分之二十的所得税。依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。税款由支付人在每次支付的款额中扣缴。扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。免征和减征内容　　(一)外国投资者从外商投资企业取得的利润，免征所得税；　　(二)国际金融组织贷款给中国政府和中国国家银行的利息所得，免征所得税；　　(三)外国银行按照优惠利率贷款给中国国家银行的利息所得，免征所得税；　　(四)为科学研究、开发能源、发展交通事业、农林牧业生产以及开发重要技术提供专有技术所取得的特许权使用费，经国务院税务主管部门批准，可以减按百分之十的税率征收所得税，其中技术先进或者条件优惠的，可以免征所得税。除本条规定以外，对于利润、利息、租金、特许权使用费和其他所得，需要给予所得税减征、免征的优惠待遇的，由国务院规定。第二十条　　税务机关有权对外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计和纳税情况进行检查；有权对扣缴义务人代扣代缴税款情况进行检查。被检查的单位和扣缴义务人必须据实报告，并提供有关资料，不得拒绝或者隐瞒。税务机关派出人员进行检查时，应当出示证件，并负责保密。第二十一条　　依照本法缴纳的所得税以人民币为计算单位。所得为外国货币的，应当按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款。第二十二条　　纳税义务人未按规定期限缴纳税款的，或者扣缴义务人未按规定期限解缴税款的，税务机关除限期缴纳外，从滞纳税款之日起，按日加收滞纳税款千分之二的滞纳金。第二十三条　　未按规定期限向税务机关办理税务登记或者变更、注销登记的，未按规定期限向税务机关报送所得税申报、会计决算报表或者扣缴所得税报告表的，或者未将本单位的财务、会计制度报送税务机关备查的，由税务机关责令限期登　　记或者报送，可以处以五千元以下的罚款。经税务机关责令限期登记或者报送，逾期仍不向税务机关办相关示意图理税务登记或者变　　更登记，或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，由税务机关处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。第二十四条　　扣缴义务人不履行本法规的扣缴义务，不扣或者少扣应扣税款的，由税务机关限期追缴应扣未扣税款，可以处以应扣未扣税款一倍以下的罚款。扣缴义务人未按规定的期限将已扣税款缴入国库的，由税务机关责令限期缴纳，可以处以五千元以下的罚款；逾期仍不缴纳的，由税务机关依法追缴，并处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。第二十五条　　采取隐瞒、欺骗手段偷税的，或者未按本法规定的期限缴纳税款，经税务机关催缴，在规定的期限内仍不缴纳的，由税务机关追缴其应缴纳税款，并处以应补税款五倍以下的罚款；情节严重的，依照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。第二十六条　　外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时，必须先依照规定纳税，然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。对复议决定不服的，可在接到复议决定之日起十五日内向人民法院起诉。当事人对税务机关的处罚决定不服的，可以在接到处罚通知之日起十五日内，向作出处罚决定的机关的上一级机关申请复议；对复议决定不服的，可以在接到复议决定之日起十五日内，向人民法院起诉。当事人也可以在接到处罚通知之日起十五日内，直接向人民法院起诉。当事人逾期不申请复议或者不向人民法院起诉、又不履行处罚决定的，作出处罚决定的机关可以申请人民法院强制执行。第二十七条　　本法公布前已设立的外商投资企业，依照本法规定，其所得税税率比本法施行前有所提高或者所享受的所得税减征、免征优惠待遇比本法施行前有所减少的，在批准的经营期限内，依照本法施行前法律和国务院有关规定执行；没有经营期限的，在国务院规定的期间内，依照本法施行前法律和国务院有关规定执行。具体办法由国务院规定。第二十八条　　中华人民共和国政府与外国政府所订立的有关税收的协定同本法有不同规定的，依照协定的规定办理。第二十九条　　国务院根据本法制定实施细则。第三十条本法自一九九一年七月一日起施行。《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》同时废止。刑法有关条款　　第一百二十一条违反税收法规、偷税、抗税，情节严重的，除按照税收法规补税并且可以罚款外，对直接责任人员，处三年以下有期徒刑或者拘役。英文版本　　INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISESWITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES 　　(Adopted at the Fourth Session of the Seventh National People'sCongress on April 9, 1991, promulgated by Order No. 45 of the President ofthe People's Republic of China on April 9, 1991 and effective as of July1, 1991) 　　important Notice: (注意事项) 　　当发生歧意时, 应以法律法规颁布单位发布的中文原文为准. 　　In case of discrepancy, the original version in Chinese shall prevail. 　　Whole document (法规全文) 　　INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISES WITH相关书籍FOREIGN INVESTMENT AND FOREIGN ENTERPRISES 　　(Adopted at the Fourth Session of the Seventh National People's 　　Congress on April 9, 1991, promulgated by Order No. 45 of the President of 　　the People's Republic of China on April 9, 1991 and effective as of July 　　1, 1991) 　　Article 1 　　Income tax shall be paid in accordance with the provisions of this Law by 　　enterprises with foreign investment within the territory of the People's 　　Republic of China on their income derived from production, business 　　operations and other sources. Income tax shall be paid in accordance with 　　the provisions of this Law by foreign enterprises on their income derived 　　from production, business operations and other sources within the 　　territory of the People's Republic of China. 　　Article 2 　　"Enterprises with foreign investment" referred to in this Law mean 　　Chinese-foreign equity joint ventures, Chinese-foreign contractual joint 　　ventures and foreign-capital enterprises that are established in China. 　　"Foreign enterprises" referred to in this Law mean foreign companies, 　　enterprises and other economic organizations which have establishments or 　　places in China and engage in production or business operations, and 　　which, though without establishments or places in China, have income from 　　sources within China. 　　Article 3 　　Any enterprise with foreign investment which establishes its head office 　　in China shall pay its income tax on its income derived from sources 　　inside and outside China. Any foreign enterprise shall pay its income tax 　　on its income derived from sources within China. 　　Article 4 　　The taxable income of an enterprise with foreign investment and an 　　establishment or a place set up in China to engage in production or 　　business operations by a foreign enterprise, shall be the amount remaining 　　from its gross income in a tax year after the costs, expenses and losses 　　have been deducted. 　　Article 5 　　The income tax on enterprises with foreign investment and the income tax 　　which shall be paid by foreign enterprises on the income of their 　　establishments or places set up in China to engage in production or 　　business operations shall be computed on the taxable income at the rate of 　　thirty percent, and local income tax shall be computed on the taxable 　　income at the rate of three percent. 　　Article 6 　　The State shall, in accordance with the industrial policies, guide the 　　orientation of foreign investment and encourage the establishment of 　　enterprises with foreign investment which adopt advanced technology and 　　equipment and export all or greater part of their products. 　　Article 7 　　The income tax on enterprises with foreign investment established in 　　Special Economic Zones, foreign enterprises which have establishments or 　　places in Special Economic Zones engaged in production or business 　　operations, and on enterprises with foreign investment of a production 　　nature in Economic and Technological Development Zones, shall be levied at 　　the reduced rate of fifteen percent. 　　The income tax on enterprises with foreign investment of a production 　　nature established in coastal economic open zones or in the old urban 　　districts of cities where the Special Economic Zones or the Economic and 　　Technological Development Zones are located, shall be levied at the 　　reduced rate of twenty-four percent. 　　The income tax on enterprises with foreign investment in coastal economic 　　open zones, in the old urban districts of cities where the Special 　　Economic Zones or the Economic and Technological Development Zones are 　　located or in other regions defined by the State Council, within the scope 　　of energy, communications, harbour, wharf or other projects encouraged by 　　the State, may be levied at the reduced rate of fifteen percent. The 　　specific measures shall be drawn up by the State Council. 　　Article 8 　　Any enterprise with foreign investment of a production nature scheduled to 　　operate for a period of not less than ten years shall, from the year 　　beginning to make profit, be exempted from income tax in the first and 　　second years and allowed a fifty percent reduction in the third to fifth 　　years. However, the exemption from or reduction of income tax on 　　enterprises with foreign investment engaged in the exploitation of 　　resources such as petroleum, natural gas, rare metals, and precious metals 　　shall be regulated separately by the State Council. Enterprises with 　　foreign investment which have actually operated for a period of less than 　　ten years shall repay the amount of income tax exempted or reduced 　　already. 　　The relevant regulations, promulgated by the State Council before the 　　entry into force of this Law, which provide preferential treatment of 　　exemption from or reduction of income tax on enterprises engaged in 　　energy, communications, harbour, wharf and other major projects of a 　　production nature for a period longer than that specified in the preceding 　　paragraph, or which provide preferential treatment of exemption from or 　　reduction of income tax on enterprises engaged in major projects of a non- 　　production nature, shall remain applicable after this Law enters into 　　force. 　　Any enterprise with foreign investment which is engaged in agriculture, 　　forestry or animal husbandry and any other enterprise with foreign 　　investment which is established in remote underdeveloped areas may, upon 　　approval by the competent department for tax affairs under the State 　　Council of an application filed by the enterprise, be allowed a fifteen to 　　thirty percent reduction of the amount of income tax payable for a period 　　of another ten years following the expiration of the period for tax 　　exemption or reduction as provided for in the preceding two paragraphs. 　　After this Law enters into force, any modification to the provisions of 　　the preceding three paragraphs of this Article on the exemption from or 　　reduction of income tax on enterprises shall be submitted by the State 　　Council to the Standing Committee of the National People's Congress for 　　decision. 　　Article 9 　　The exemption from or reduction of local income tax on any enterprise with 　　foreign investment which operates in an industry or undertakes a project 　　encouraged by the State shall, in accordance with the actual situation, be 　　at the discretion of the people's government of the relevant province, 　　autonomous region or municipality directly under the Central Government. 　　Article 10 　　Any foreign investor of an enterprise with foreign investment which 　　reinvests its share of profit obtained from the enterprise directly into 　　that enterprise by increasing its registered capital, or uses the profit 　　as capital investment to establish other enterprises with foreign 　　investment to operate for a period of not less than five years shall, upon 　　approval by the tax authorities of an application filed by the investor, 　　be refunded forty percent of the income tax already paid on the reinvested 　　amount. Where regulations of the State Council provide otherwise in 　　respect of preferential treatment, such provisions shall apply. If the 　　investor withdraws its reinvestment before the expiration of a period of 　　five years, it shall repay the refunded tax. 　　Article 11 　　Losses incurred in a tax year by any enterprise with foreign investment 　　and by an establishment or a place set up in China by a foreign enterprise 　　to engage in production or business operations may be made up by the 　　income of the following tax year. Should the income of the following tax 　　year be insufficient to make up for the said losses, the balance may be 　　made up by its income of the further subsequent year, and so on, over a 　　period not exceeding five years. 　　Article 12 　　Any enterprise with foreign investment shall be allowed, when filing a 　　consolidated income tax return, to deduct from the amount of tax payable 　　the foreign income tax already paid abroad in respect of the income 　　derived from sources outside China. The deductible amount shall, however, 　　not exceed the amount of income tax otherwise payable under this Law in 　　respect of the income derived from sources outside China. 　　Article 13 　　The payment or receipt of charges or fees in business transactions between 　　an enterprise with foreign investment or an establishment or a place set 　　up in China by a foreign enterprise to engage in production or business 　　operations, and its associated enterprises, shall be made in the same 　　manner as the payment or receipt of charges or fees in business 　　transactions between independent enterprises. Where the payment or receipt 　　of charges or fees is not made in the same manner as in business 　　transactions between independent enterprises and results in a reduction of 　　the taxable income, the tax authorities shall have the right to make 　　reasonable adjustment. 　　Article 14 　　Where an enterprise with foreign investment or an establishment or a place 　　set up in China by a foreign enterprise to engage in production or 　　business operations is established, moves to a new site, merges with 　　another enterprise, breaks up, winds up or makes a change in any of the 　　main entries of registration, it shall present the relevant documents to 　　and go through tax registration or a change or cancellation in 　　registration with the local tax authorities after the relevant event is 　　registered, or a change or cancellation in registration is made with the 　　administrative agency for industry and commerce. 　　Article 15 　　Income tax on enterprises and local income tax shall be computed on an 　　annual basis and paid in advance in quarterly instalments. Such payments 　　shall be made within fifteen days from the end of each quarter and the 　　final settlement shall be made within five months from the end of each tax 　　year. Any excess payment shall be refunded and any deficiency shall be 　　repaid. 　　Article 16 　　Any enterprise with foreign investment and any establishment or place set 　　up in China by a foreign enterprise to engage in production or business 　　operations shall file its quarterly provisional income tax return in 　　respect of advance payments with the local tax authorities within the 　　period for each advance payment of tax, and it shall file an annual income 　　tax return together with the final accounting statements within four 　　months from the end of the tax year. 　　Article 17 　　Any enterprise with foreign investment and any establishment or place set 　　up in China by a foreign enterprise to engage in production or business 　　operations shall report its financial and accounting systems to the local 　　tax authorities for reference. All accounting records must be complete and 　　accurate, with legitimate vouchers as the basis for entries. 　　If the financial and accounting bases adopted by an enterprise with 　　foreign investment and an establishment or a place set up in China by a 　　foreign enterprise to engage in production or business operations 　　contradict the relevant regulations on tax of the State Council, tax 　　payment shall be computed in accordance with the relevant regulations on 　　tax of the State Council. 　　Article 18 　　When any enterprise with foreign investment goes into liquidation, and if 　　the balance of its net assets or the balance of its remaining property 　　after deduction of the enterprise's undistributed profit, various funds 　　and liquidation expenses exceeds the enterprise's paid-in capital, the 　　excess portion shall be liquidation income on which income tax shall be 　　paid in accordance with the provisions of this Law. 　　Article 19 　　Any foreign enterprise which has no establishment or place in China but 　　derives profit, interest, rental, royalty and other income from sources in 　　China, or though it has an establishment or a place in China, the said 　　income is not effectively connected with such establishment or place, 　　shall pay an income tax of twenty percent on such income. For the payment 　　of income tax in accordance with the provisions of the preceding 　　paragraph, the income beneficiary shall be the taxpayer and the payer 　　shall be the withholding agent. The tax shall be withheld from the amount 　　of each payment by the payer. The withholding agent shall, within five 　　days, turn the amount of taxes withheld on each payment over to the State 　　Treasury and submit a withholding income tax return to the local tax 　　authorities. 　　Income tax shall be exempted or reduced on the following income: 　　(1) the profit derived by a foreign investor from an enterprise with 　　foreign investment shall be exempted from income tax; 　　(2) income from interest on loans made to the Chinese government or 　　Chinese State banks by international financial organizations shall be 　　exempted from income tax; 　　(3) income from interest on loans made at a preferential interest rate to 　　Chinese State banks by foreign banks shall be exempted from income tax; 　　and 　　(4) income tax of the royalty received for the supply of technical know- 　　how in scientific research, exploitation of energy resources, development 　　of the communications industries, agricultural, forestry and animal 　　husbandry production, and the development of important technologies may, 　　upon approval by the competent department for tax affairs under the State 　　Council, be levied at the reduced rate of ten percent. Where the 　　technology supplied is advanced or the terms are preferential, exemption 　　from income tax may be allowed. 　　Apart from the aforesaid provisions of this Article, if preferential 　　treatment in respect of reduction of or exemption from income tax on 　　profit, interest, rental, royalty and other income is required, it shall 　　be regulated by the State Council. 　　Article 20 　　The tax authorities shall have the right to inspect the financial, 　　accounting and tax affairs of enterprises with foreign investment and 　　establishments or places set up in China by foreign enterprises to engage 　　in production or business operations, and have the right to inspect tax 　　withholding of the withholding agent and its payment of the withheld tax 　　into the State Treasury. The entities and the withholding agents being so 　　inspected must report the facts and provide relevant information. They may 　　not refuse to report or conceal any facts. 　　When making an inspection, the tax officials shall produce their identity 　　documents and be responsible for confidentiality. 　　Article 21 　　Income tax payable according to this Law shall be computed in terms of 　　Renminbi (RMB). Income in foreign currency shall be converted into 　　Renminbi according to the exchange rate quoted by the State exchange 　　control authorities for purposes of tax payment. 　　Article 22 　　If any taxpayer fails to pay tax within the prescribed time limit, or if 　　the withholding agent fails to turn over the tax withheld within the 　　prescribed time limit, the tax authorities shall, in addition to setting a 　　new time limit for tax payment, impose a surcharge for overdue payment, 　　equal to 0.2 percent of the overdue tax for each day in arrears, starting 　　from the first day the payment becomes overdue. 　　Article 23 　　The tax authorities shall set a new time limit for registration or 　　submission of documents and may impose a fine of five thousand yuan or 　　less on any taxpayer or withholding agent which fails to go through tax 　　registration or make a change or cancellation in registration with the tax 　　authorities within the prescribed time limit, or fails to submit income 　　tax return, final accounting statements or withholding income tax return 　　to the tax authorities within the prescribed time limit, or fails to 　　report its financial and accounting systems to the tax authorities for 　　reference. Where the tax authorities have set a new time limit for 　　registration or submission of documents, they shall impose a fine of ten 　　thousand yuan or less on the taxpayer or withholding agent which again 　　fails to meet the time limit for going through registration or making a 　　change in registration with the tax authorities, or for submitting income 　　tax return, final accounting statements or withholding income tax return 　　to the tax authorities. Where the circumstances are serious, the legal 　　representative and the person directly responsible shall be investigated 　　for criminal responsibility by applying mutatis mutandis the provisions of 　　Article 121 of the Criminal Law. 　　Article 24 　　Where the withholding agent fails to fulfil its obligation to withhold tax 　　as provided in this Law, and does not withhold or withholds an amount less 　　than that should have been withheld, the tax authorities shall set a time 　　limit for the payment of the amount of tax that should have been withheld, 　　and may impose a fine up to but not exceeding one hundred percent of the 　　amount of tax that should have been withheld. Where the withholding agent 　　fails to turn the tax withheld over to the State Treasury within the 　　prescribed time limit, the tax authorities shall set a time limit for 　　turning over the taxes and may impose a fine of five thousand yuan or less 　　on the withholding agent; if the withholding agent fails to meet the time 　　limit again, the tax authorities shall pursue the taxes according to law 　　and may impose a fine of ten thousand yuan or less on the withholding 　　agent. If the circumstances are serious, the legal representative and the 　　person directly responsible shall be investigated for criminal 　　responsibility by applying mutatis mutandis the provisions of Article 121 　　of the Criminal Law. 　　Article 25 　　Where any person evades tax by deception or concealment or fails to pay 　　tax within the time limit prescribed by this Law and, after the tax 　　authorities pursued the payment of tax, fails again to pay it within the 　　prescribed time limit, the tax authorities shall, in addition to 　　recovering the tax which should have been paid, impose a fine up to but 　　not exceeding five hundred percent of the amount of tax which should have 　　been paid. Where the circumstances are serious, the legal representative 　　and the person directly responsible shall be investigated for criminal 　　responsibility in accordance with the provisions of Article 121 of the 　　Criminal Law. 　　Article 26 　　Any enterprise with foreign investment, foreign enterprise or withholding 　　agent, in case of a dispute with the tax authorities on payment of tax, 　　must pay tax according to the relevant regulations first. Thereafter, the 　　taxpayer or withholding agent may, within sixty days from the date of 　　receipt of the tax payment certificate issued by the tax authorities, 　　apply to the tax authorities at the next higher level for reconsideration. 　　The higher tax authorities shall make a decision within sixty days after 　　receipt of the application for reconsideration. If the taxpayer or 　　withholding agent is not satisfied with the decision, it may institute 　　legal proceedings in the people's court within fifteen days from the date 　　of receipt of the notification on decision made after reconsideration. 　　If the party concerned is not satisfied with the decision on punishment by 　　the tax authorities, it may, within fifteen days from the date of receipt 　　of the notification on punishment, apply for reconsideration to the tax 　　authorities at the next higher level than that which made the decision on 　　punishment. Where the party is not satisfied with the decision made after 　　reconsideration, it may institute legal proceedings in the people's court 　　within fifteen days from the date of receipt of the decision made after 　　reconsideration. The party concerned may, however, directly institute 　　legal proceedings in the people's court within fifteen days from the date 　　of receipt of the notification on punishment. If the party concerned 　　neither applies for reconsideration to the higher tax authorities, nor 　　institutes legal proceedings in the people's court within the time limit, 　　nor complies with the decision on punishment, the tax authorities which 　　made the decision on punishment may apply to the people's court for 　　compulsory execution. 　　Article 27 　　Where any enterprise with foreign investment which was established before 　　the promulgation of this Law would, in accordance with the provisions of 　　this Law, otherwise be subject to higher tax rates or enjoy less 　　preferential treatment of tax exemption or reduction than before the entry 　　into force of this Law, in respect to such enterprise, within its approved 　　period of operation, the law and relevant regulations of the State Council 　　in effect before the entry into force of this Law shall apply. If any such 　　enterprise has no approved period of operation, the law and relevant 　　regulations of the State Council in effect before the entry into force of 　　this Law shall apply within the period prescribed by the State Council. 　　Specific measures shall be drawn up by the State Council. 　　Article 28 　　Where the provisions of a tax agreement concluded between the government 　　of the People's Republic of China and a foreign government are different 　　from the provisions of this Law, the provisions of the agreement shall 　　prevail. 　　Article 29 　　Rules for implementation shall be formulated by the State Council in 　　accordance with this Law. 　　Article 30 　　This Law shall enter into force on July 1, 1991. The Income Tax Law of the 　　People's Republic of China for Chinese-Foreign Equity Joint Ventures and 　　the Income Tax Law of the People's Republic of China for Foreign 　　Enterprises shall be annulled as of the same date.相关通知　　国家税务总局关于外商投资企业和外国企业所得税法若干执行问题的通知　　国家税务总局　　国税发[2000]152号　　2000-8-21 　　各省、自治区、直辖市和计划单列市国家税务局，广东、海南省地方税务局，深圳市地方税务局：　　根据《中华人民共和国外商投资企业和外国企业所得税法》(以下简称税法)及其实施细则的有关规定，现就外商投资企业和外国企业所得税法若干执行问题，通知如下：　　一、关于申请享受减免税办理的问题　　外商投资企业和外国企业符合税法及其实施细则的有关规定，可以享受定期减免税的，可在企业正式投产后，向当地主管税务机关办理申请确认手续。主管税务机关接到申请后，应就企业报送的资料进行审核，凡符合税法及其实施细则规定条件，可以享受定期减免税的，应发文确认该企业可享受定期减免税优惠资格。企业实际获利年度并开始享受定期减免税时，主管税务机关应就企业报送的有关资料，根据《国家税务总局关于外商投资企业兼营生产性和非生产性业务如何享受税收优惠问题的通知》(国税发[1994]209号)的规定进行审核。年度终了，凡审核发现该企业当年度生产性业务收入情况不符合国税发[1994]209号规定要求的，应通知该企业按其所适用的税率计算缴纳企业所得税。　　二、关于预缴季度所得税时以前年度亏损处理的问题　　外商投资企业和外国企业按照税法规定预缴季度企业所得税时，首先应弥补企业以前年度所发生的亏损，弥补亏损后有余额的，再按其所适用的税率预缴季度企业所得税。　　三、关于各营业机构汇总申报企业所得税时盈亏相抵处理的问题　　外商投资企业和外国企业汇总或合并申报我国境内各分支机构或营业机构企业所得税时，当某些机构发生亏损，首先应用相同税率机构的盈利进行抵补；若没有相同税率机构的盈利，可用与亏损机构相近税率机构的盈利进行抵补。　　四、本通知自2000年7月1日起执行。

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