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中华人民共和国企业所得税法2007(2)

本文属阅读资料

第十一条 在计算应纳税所得额时,企业按照规定计算的固定资产折旧,准予扣除。
Article 11 An enterprise's depreciations of fixed assets, which are calculated pursuant to the related provisions, are permitted to be deducted in the calculation of the taxable income amount.

下列固定资产不得计算折旧扣除:
As regards any of the following fixed assets, no depreciation may be calculated for deduction:

(一) 房屋、建筑物以外未投入使用的固定资产;
(1) The fixed assets which have not yet been put into use, among which houses and buildings are not included;

(二) 以经营租赁方式租入的固定资产;
(2) The fixed assets which are rented in through commercial lease;

(三) 以融资租赁方式租出的固定资产;
(3) The fixed assets which are rented out through finance leasing;

(四) 已足额提取折旧仍继续使用的固定资产;
(4) The fixed assets for which depreciation has been fully allocated but which are still in use;

(五) 与经营活动无关的固定资产;
(5) The fixed assets in no relation to the business operations;

(六) 单独估价作为固定资产入账的土地;
(6) The land which is separately evaluated and entered into account as an item of fixed asset; and

(七) 其他不得计算折旧扣除的固定资产。
(7) Other fixed assets for which no depreciation may be calculated for deduction.

第十二条 在计算应纳税所得额时,企业按照规定计算的无形资产摊销费用,准予扣除。
Article 12 An enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes.

下列无形资产不得计算摊销费用扣除:
For the following intangible assets, no amortized expense may be calculated:

(一) 自行开发的支出已在计算应纳税所得额时扣除的无形资产;
(1) The intangible assets, which are developed by the enterprise itself and the expenditures have been deducted when calculating the taxable income amount;

(二) 自创商誉;
(2) The self-created business reputation;

(三) 与经营活动无关的无形资产;
(3) The intangible assets in no relation to the business operations; and

(四) 其他不得计算摊销费用扣除的无形资产。
(4) Other intangible assets for which no amortized expense may be calculated for deduction.

第十三条 在计算应纳税所得额时,企业发生的下列支出作为长期待摊费用,按照规定摊销的,准予扣除:
Article 13 The following expenditures incurred by an enterprise shall be deemed as long-term deferred expenditures when calculating the taxable income amount. Those amortized pursuant to the related provisions are permitted to be deducted:

(一) 已足额提取折旧的固定资产的改建支出;
(1) The expenditures for rebuilding a fixed asset, for which depreciation has been fully allocated;

(二) 租入固定资产的改建支出;
(2) The expenditures for rebuilding a rented fixed asset;

(三) 固定资产的大修理支出;
(3) The expenditures for heavily repairing a fixed asset; and

(四) 其他应当作为长期待摊费用的支出。
(4) Other expenditures which shall be deemed as long-term deferred expenditures.

第十四条 企业对外投资期间,投资资产的成本在计算应纳税所得额时不得扣除。
Article 14 When calculating the taxable income amount, an enterprise may not deduct the costs of the investment assets during the period of external investment.

第十五条 企业使用或者销售存货,按照规定计算的存货成本,准予在计算应纳税所得额时扣除。
Article 15 In case an enterprise uses or sells its inventories, it is permitted to deduct the costs of the inventories calculated pursuant to the related provisions when calculating the taxable income amount.

第十六条 企业转让资产,该项资产的净值,准予在计算应纳税所得额时扣除。
Article 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

第十七条 企业在汇总计算缴纳企业所得税时,其境外营业机构的亏损不得抵减境内营业机构的盈利。
Article 17 An enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.

第十八条 企业纳税年度发生的亏损,准予向以后年度结转,用以后年度的所得弥补,但结转年限最长不得超过五年。
Article 18 The losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.

第十九条 非居民企业取得本法第三条第三款规定的所得,按照下列方法计算其应纳税所得额:
Article 19 In case a non-resident enterprise obtains incomes as prescribed in Paragraph 3, Article 3 of the present Law, the following approaches shall be adopted in calculation of its the taxable income amount:

(一) 股息、红利等权益性投资收益和利息、租金、特许权使用费所得,以收入全额为应纳税所得额;
(1) As regards dividends, bonuses and other equity investment gains, interests, rentals and royalties, the taxable income amount shall be the total income amount;

(二) 转让财产所得,以收入全额减除财产净值后的余额为应纳税所得额;
(2) As regards incomes from assigning property, the taxable income amount shall be the balance of the total income amount less the net value of the property; and

(三) 其他所得,参照前两项规定的方法计算应纳税所得额。
(3) As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.

第二十条 本章规定的收入、扣除的具体范围、标准和资产的税务处理的具体办法,由国务院财政、税务主管部门规定。
Article 20 The specific scope and standards of revenues and deductions, as well as the concrete tax treatment methods of assets as prescribed in this Chapter shall be constituted by the treasury and tax administrative departments under the State Council.

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