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Implementing Regulations For The Prc Enterprise Income Tax Law

Implementing Regulations For The Prc Enterprise Income Tax Law

implementing regulations for the prc enterprise income tax law

 

Implementing Regulations For The Prc Enterprise Income Tax Law - http://urlin.us/6525c

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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Raising...of...livestock...and...poultry;...f....The..Income..Tax..Law..of..the..People's..Republic..of..China..Concerning..Foreign-funded..Enterprises..and..Foreign..Enterprises..as..adopted..on..April..9,..1991..at..the..4th..Session..of..the..Standing..Committee..of..the..7th..National..People's..Congress..and..the..Interim..Regulation..of..the..People's..Republic..of..China..Concerning..Enterprise..Income..Tax..as..promulgated..on..December..13,..1993..by..the..State..Council..shall..be..concurrently..abolished......Intangible...asset...which...is...obtained...through...capital...contribution...or...assignment...and...its...useful...life...is...prescribed...in...the...relevant...laws...or...agreed...in...contracts...may...be...amortized...in...stages...pursuant...to...the...prescribed...or...agreed...useful...life....Article.92.The.qualified.small.and.thin-profit.enterprises.as.prescribed.in.Paragraph.(1).of.Article.28.of.the.Enterprise.Income.Tax.Law.refer.to.enterprises.engaging.in.industries.not.restricted.or.prohibited.by.the.State.and.fulfilling.the.following.conditions:.(1).For.industrial.enterprises,.the.annual.taxable.incomes.do.not.exceed.RMB300,000;.the.number.of.employees.does.not.exceed.100.and.the.total.assets.do.not.exceed.RMB30mn;.(2).For.other.enterprises,.the.annual.taxable.incomes.do.not.exceed.RMB300,000;.the.number.of.employees.does.not.exceed.80.and.the.total.assets.do.not.exceed.RMB10mn..Article.83.The.qualified.dividends.and.profit.distribution.from.equity.investment.between.resident.enterprises.as.prescribed.in.Paragraph.(2).of.Article.26.of.the.Enterprise.Income.Tax.Law.refer.to.investment.income.obtained.by.a.resident.enterprise.from.the.direct.investment.in.other.resident.enterprises.The.dividends.and.profit.distribution.from.equity.investment.as.prescribed.in.Paragraph.(2).and.(3).of.Article.26.of.the.Enterprise.Income.Tax.Law.exclude.investment.income.from.circulating.stocks.issued.publicly.by.a.resident.enterprises.and.traded.on.stock.exchanges.where.the.holding.period.is.less.than.12.months..Chapter...II...Taxable...Income...Amount...Article...5...The...balance...after...the...tax-free...and...tax-exempt...incomes,...each...deduction...item...as...well...as...the...permitted...remedies...for...losses...of...the...previous...year(s)...being...deducted...from...an...enterprise's...total...income...amount...of...each...tax...year...shall...be...the...taxable...income...amount.......The...wages...and...salaries...as...stated...in...the...preceding...paragraph...refer...to...all...cash...and...non-cash...labor...service...remuneration...paid...by...an...enterprise...during...each...tax...year...to...its...employees...who...are...appointed...in...the...enterprise...or...employed...by...the...enterprise,...including...basic...wages,...bonuses,...allowances,...subsidies,...year-end...salaries,...salaries...for...overtime...and...other...appointment-related...or...employment-related...expenditures...for...employees....

 

Article...58...The...tax...basis...of...fixed...assets...shall...be...determined...according...to...the...following...methods:...(1)...The...tax...basis...of...acquired...fixed...assets...is...determined...according...to...the...purchase...price...and...related...taxes...and...charges,...and...other...expenditures...incurred...that...are...directly...attributable...to...the...assets...achieving...their...intended...purpose...of...usage;...(2)...The...tax...basis...of...self-constructed...fixed...assets...is...determined...according...to...the...expenditure...incurred...until...the...completion...of...the...construction;...(3)...The...tax...basis...of...fixed...assets...leased...under...a...financing...lease...is...determined...according...to...the...total...lease...payments...as...agreed...in...the...lease...agreement...and...the...relevant...expenses...incurred...by...the...lessee...during...the...process...of...concluding...the...lease...agreement......The..proportion..of..the..raw..materials..against..the..total..production..materials..for..the..products..as..stated..in..the..previous..paragraph..shall..not..be..lower..than..the..criteria..provided..in..the..Catalogue..for..Comprehensive..Utilization..of..Resources..Qualified..for..Enterprise..Income..Tax..Preferential..Treatments...Article..52..The..charitable..social..organizations..as..prescribed..in..Article..51..herein..refer..to..social..organizations..such..as..funding..associations..and..charitable..institutions..that..fulfill..all..of..the..following..conditions:..(1)..Legally..established..with..status..as..legal..person;..(2)..Aiming..at..developing..public..welfare..with..no..profit-making..objective;..(3)..The..entire..assets..and..the..corresponding..appreciation..are..owned..by..that..legal..person;..(4)..Earnings..and..surplus..from..operation..are..mainly..utilized..for..the..undertakings..which..are..in..line..with..the..objective..of..the..set-up..of..such..legal..person;..(5)..Upon..termination,..any..assets..remaining..shall..not..belong..to..any..individual..or..profit-making..organization;..(6)..Not..engaged..in..activities..that..are..not..related..to..the..objective..of..the..set-up..of..the..organization;..(7)..Possessing..sound..and..complete..financial..and..accounting..system;..(8)..Donors..are..not..involve,..in..any..form,..in..the..distribution..of..properties..of..the..organization;..and..(9)..Other..conditions..jointly..provided..by..the..competent..financial..and..tax..departments..of..the..State..Council..and..the..registration..bureaus..such..as..the..civil..administration..departments..of..the..State..Council...Relevant...laws...and...regulations...More>>.......An...enterprise...shall...submit...an...enterprise...income...tax...return...for...advance...payment...to...the...tax...organ...and...pay...the...tax...in...advance...within...15...days...after...the...end...of...a...month...or...quarter....

 

When.the.tax.organ.investigates.into.the.affiliated.transactions,.the.enterprise.and.its.affiliated.parties,.as.well.as.other.enterprises.in.relation.to.the.affiliated.transactions.under.investigation,.shall,.according.to.the.related.provisions,.provide.the.related.materials..Article...55...In...case...an...enterprise...terminates...its...business...operation...in...the...middle...of...a...year,...it...shall...apply...to...the...tax...organ...for...calculating...and...paying...the...enterprise...income...taxes...of...the...current...period...within...60...days...after...the...actual...date...for...terminating...its...business...operations....Chapter..5..Withholding..at..Source..Article..103..Where..withholding..at..source..shall..be..adopted..for..enterprise..income..tax..payable..by..a..non-resident..enterprise..in..accordance..with..the..Enterprise..Income..Tax..Law,..the..taxable..income..shall..be..calculated..pursuant..to..Article..19..of..the..Enterprise..Income..Tax..Law...Ocean..fishing....An.enterprise.that.is.eligible.for.the.preferential.enterprise.income.tax.treatments.as.stipulated.in.the.previous.paragraph.shall.actually.acquire.and.put.into.use.the.specific.equipment.as.stipulated.in.the.previous.paragraph.Where.the.enterprise.transfers.or.leases.the.aforesaid.specific.equipment.within.5.years.after.acquisition,.the.enterprise.shall.no.longer.enjoy.the.preferential.enterprise.income.tax.treatments.and.shall.pay.back.the.amount.of.enterprise.income.tax.which.has.already.been.offset..Article..36..The..State..Council..may..constitute..special..preferential..policies..on..the..enterprise..income..tax..in..case..the..national..economic..and..social..development..so..requires,..or..the..business..operations..of..enterprises..have..been..seriously..affected..by..emergencies..and..other..factors,..and..submit..them..to..the..Standing..Committee..of..the..National..People's..Congress..for..archival..filling...Article..32..In..case..an..enterprise..surely..needs..to..accelerate..the..depreciation..of..any..fixed..asset..by..virtue..of..technological..progress..or..for..any..other..reason,..it..may..curtail..the..term..of..depreciation..or..adopt..a..method..for..accelerated..depreciation...Article..37..Reasonable..borrowing..costs..that..are..incurred..by..an..enterprise..during..its..production..and..operation..activities..and..need..not..be..capitalized..may..be..deductible...

 

As.regards.any.of.the.following.fixed.assets,.no.depreciation.may.be.calculated.for.deduction:.(1).The.fixed.assets.which.have.not.yet.been.put.into.use,.among.which.houses.and.buildings.are.not.included;.(2).The.fixed.assets.which.are.rented.in.through.commercial.lease;.(3).The.fixed.assets.which.are.rented.out.through.finance.leasing;.(4).The.fixed.assets.for.which.depreciation.has.been.fully.allocated.but.which.are.still.in.use;.(5).The.fixed.assets.in.no.relation.to.the.business.operations;.(6).The.land.which.is.separately.evaluated.and.entered.into.account.as.an.item.of.fixed.asset;.and.(7).Other.fixed.assets.for.which.no.depreciation.may.be.calculated.for.deduction.......Article...125...Where...an...enterprise...makes...combined...enterprise...income...tax...filing...and...settlement,...it...shall...calculate...the...taxable...incomes...on...a...combined...basis.The...detailed...methods...shall...be...separately...formulated...by...the...competent...financial...and...tax...departments...of...the...State...Council....Article.45.Special.funds.that.are.appropriated.for.use.in.protecting.environment.and.restoring.ecology.pursuant.to.the.relevant.laws.and.administrative.regulations.are.allowed.to.be.deducted...The.reasonable.expenditures.as.prescribed.in.Article.8.of.the.Enterprise.Income.Tax.refer.to.the.necessary.and.ordinary.expenditures.incurred.in.the.course.of.normal.production.and.operation.that.shall.be.recorded.as.the.profit.and.loss.for.the.current.period.or.the.cost.of.relevant.assets..Service.projects.relating.to.agriculture,.forestry,.animal.husbandry.and.fishery.such.as.irrigation,.agro-product.preliminary.processing,.veterinary.services,.promotion.of.agricultural.technologies,.agricultural.machinery.services.and.repair.of.agricultural.machinery;.h..Article.73.In.order.to.determine.the.cost.of.inventories.that.are.consumed.or.sold,.an.Enterprise.may.select.one.of.the.following.calculation.methods:.the.first-in-first-out.method,.weighted.average.method,.or.specific.identification.method..

 

...The...methods...for...additional...deduction...for...salaries...paid...to...the...other...employees...encouraged...by...the...State...as...stipulated...in...Paragraph...(2)...of...Article...30...of...the...Enterprise...Income...Tax...Law...shall...be...separately...formulated...by...the...State...Council....Article.50.For.an.establishment.or.place.of.business.of.a.non-resident.enterprise.in.China,.reasonable.expenses.allocated.from.the.overseas.head.office.may.be.deducted.on.the.condition.that.these.expenses.are.incurred.by.its.head.office.and.related.to.the.production.or.operation.of.such.establishment.or.place.and.supporting.documents.issued.by.its.head.office.certifying.the.overall.scope.of.the.expenses,.the.amount.involved.and.the.basis.and.methods.of.allocation.can.be.provided.....Where...an...enterprise...fails...to...comply...with...Paragraphs...(1)...and...(2)...of...this...Article...when...sharing...the...costs...with...its...related...parties,...the...self-allocated...costs...are...not...deducted...in...calculating...its...taxable...incomes.......In...pursing...collections...from...the...taxpayer...for...overdue...tax...payments,...the...tax...authorities...shall...notify...the...taxpayer...of...the...reason,...amount,...time...limit...and...way...of...filing...and...settlement....Sea..water..fish..farming..and..fresh..water..fish..farming...Article.47.The.rental.expenses.paid.by.an.enterprise.for.leased.fixed.assets.that.are.used.for.its.production.and.operation.activities.shall.be.deducted.pursuant.to.the.following.methods:.(1).Rental.expense.incurred.on.fixed.assets.leased.under.an.operating.lease.shall.be.deducted.evenly.throughout.the.lease.term;.and.(2).For.rental.expense.incurred.on.fixed.assets.under.a.finance.lease,.the.portion.that.forms.the.value.of.fixed.assets.pursuant.to.the.provisions.shall.be.depreciated.and.deducted.in.stages.....The.limit.of.tax.credit.shall.be.the.payable.tax.amount.on.such.incomes.calculated.under.the.present.Law..In...case...an...enterprise's...business...operations...are...started...or...terminated...in...the...middle...of...a...tax...year,...which...leads...to...its...actual...business...operation...period...in...this...tax...year...shorter...than...12...months,...its...actual...business...operation...period...shall...constitute...a...tax...year....

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