企业所得税若干政策问题的规定

Regulations on Some Policy Issues Concerning the Income Tax for Enterprises

           财税[1994]第9号

                              Cai Shui Zi [1994] No.009

一、关于其他有经营收入的单位和组织的征税问题

 I. Tax on the other units and organizations with operating income

（一）对实行自收自支、企业化管理的社会团体、事业单位等组织，其生产、经营所得和其他所得，一律就地征收所得税。

 （I） The social organizations and public institutions responsible for its own income and expenditure and practicing enterprise management shall pay income tax locally for their production and operating income and other income.

（二）对其他社会团体、事业单位等组织，其生产经营所得和其他所得，按规定征收所得税。

（II） The other social organizations and public institutions shall pay income tax as required for their production and operating income and other income.

二、关于联营企业征税问题

 II. Tax on affiliated enterprises

（一）对联营企业生产经营取得的所得，一律先就地征收所得税，然后再进行分配。联营企业的亏损，由联营企业就地按规定进行弥补。

 （I） Before distributing profit，the affiliated enterprises shall pay income tax locally for their production and operating income. The losses of affiliated enterprises shall be offset by them in accordance with relevant provisions.

（二） 联营企业投资方从联营企业分回的税后利润，如投资方企业所得税税率低于联营企业，不退还所得税；如投资方企业所得税税率高于联营企业，投资方分回的税后利润应按规定补缴所得税。补缴所得税的计算公式如下：

（II） With respect to the after-tax profit distributed by an affiliated enterprise to its investor，if the investor's business income tax rate is lower than that of the affiliated enterprise，the income tax paid shall not be refunded；if the investor's business income tax rate is higher than that of the affiliated enterprise，the investor shall pay income tax for the distributed after-tax profit. The computing formulae of additional income tax are as follows：

1.来源于联营企业的应纳税所得额=投资方分回的利润额÷（1－联营企业所得税税率）

  1. Taxable income from the affiliated enterprise = profit distributed to the investor÷（1-income tax rate of the affiliated enterprise）

2.应纳所得税额=来源于联营企业的应纳税所得额×投资方适用税率

2. Income tax payable = taxable income from the affiliated enterprise × tax rate applicable to the investor

3.税收扣除额=来源于联营企业的应纳税所得额×联营企业所得税税率

3. Tax deduction = taxable income from the affiliated enterprise × income tax rate of the affiliated enterprise

4.应补缴所得税额=应纳所得税额－税收扣除额

4. Additional income tax = income tax payable - tax deduction

三、企业对外投资分回的股息、红利收入，暂比照联营企业的规定进行纳税调整。

III. Enterprises may adjust tax payment for the dividends and bonuses from investment by reference to the provisions on the affiliated enterprises.

四、中央与地方所属企事业单位组成的联营企业和股份制企业的所得税，由所在地国家税务局及其直属机构负责征收；地方所属企事业单位组成的联营企业和股份制企业的所得税，由所在地地方税务局负责征收。

IV. The income tax on the affiliated enterprises and joint-stock enterprises formed by central and local enterprises public institutions shall be imposed by central tax bureaus and their directly-controlled institutions. The income tax on the affiliated enterprises and joint-stock enterprises formed by local enterprises and public institutions shall be imposed by local tax bureaus.

五、关于企业工资的列支问题

V. Salary expenditure of enterprises

（一）经有关部门批准实行工资总额与经济效益挂钩办法的企业，其工资发放在工资总额增长幅度低于经济效益的增长幅度、职工平均工资增长幅度低于劳动生产率增长幅度以内的，在计算应纳税所得额时准予扣除。

（I） With respect to the enterprises that link total payroll with economic benefits with approval of competent authorities，the salaries paid may be deducted from the taxable income if the growth rate of total payroll is lower than that of economic benefits and the growth rate of average payroll of employees is lower than that of the labor productivity.

（二）对饮食服务企业按照国家规定提取的提成工资，在计算应纳税所得额时准予扣除。 

（II） The salaries set aside from the retained profits by the catering service enterprises in accordance with state provisions may be deducted from the taxable income.

（三）未实行上述办法的企业，实行计税工资办法。其发放工资在计税工资标准以内的，按实扣除；超过标准的部分，在计算应纳税所得额时不得扣除。计税工资的月扣除最高限额为500元/人，具体扣除标准可由省、自治区、直辖市人民政府根据当地不同行业情况，在上述限额内确定，并报财政部备案。个别经济发达地区确需高于该限额的，应在不高于20%的幅度内报财政部审定。财政部将根据国家统计局公布的物价指数对计税工资限额作适当调整，各地可据此相应调整计税工资标准。

（III） The other enterprises not subject to the measures above shall comply with the measures for salaries subject to tax. The salaries paid within the standard for the taxable salaries may be deducted from tax according to the actual payment. The part in excess of the standard shall not be deducted from the taxable income. The maximum limit for monthly deduction of taxable salaries shall be RMB500 per head，with the specific deduction standards to be determined by the people's government of each province，autonomous region and municipality according to local industrial situations and filed with the Ministry of Finance. Several economically developed regions may be not more than 20% higher than the maximum limit when necessary，and shall report to the Ministry of Finance for approval. The Ministry of Finance will make appropriate adjustment to the taxable salary limit according to the consumer price index published by the National Bureau of Statistics，and each region may adjust its taxable salary standards accordingly.

六、关于固定资产折旧问题

VI. Depreciation of fixed assets

企业固定资产的折旧年限，按财政部制定的分行业财务制度的规定执行。

The depreciation life of fixed assets of enterprises shall comply with the provisions of financial systems by industry promulgated by the Ministry of Finance.

对极少数城镇集体企业和乡镇企业由于特殊原因需要缩短折旧年限的，可由企业提出申请，报省、自治区、直辖市一级地方税务局商财政厅（局）同意后确定。但不得短于以下规定年限：

With respect to a small number of urban collective enterprises and township enterprises which need to reduce the depreciation life for special reasons，these enterprises may file an application to the tier-1 local tax bureaus of provinces，autonomous regions and municipalities through consultation with the financial departments （bureaus）.But the depreciation life shall not be lower than the life specified below：

（一）房屋、建筑物为20年；

（I） Housing and building：20 years；

  （二）火车、轮船、机器、机械和其他生产设备为10年；

（II） Train，steamship，machinery and other production equipment：10 years；

  （三）电子设备和火车、轮船以外的运输工具以及与生产、经营有关的器具、工具、家具等为5年。

（III） Electronic equipment，other transportation tools other than train and steamship and the devices，tools and furniture relating to production and operation：5 years.

七、关于纳税方式问题

VII. Tax payment methods

（一）企业集团应分别以核心企业、独立经济核算的其他成员企业为纳税人；纳税人一律在所在地就地缴纳所得税。

（I） The taxpayers of the enterprise group shall be the core enterprises and other member enterprises with independent economic accounting，and all taxpayers shall pay income tax locally（二）一些特殊的行业和企业的所得税，按以下办法处理：

（II） The income tax on some special industries and enterprises shall be handled according to the methods as below：

1.铁道部直属运输企业（含所属工附业企业），由铁道部集中缴税。

1. The income tax on the transportation enterprises （including enterprises concurrently engaged in industry） directly under the Ministry of Railways shall be paid collectively by the Ministry of Railways.

  2.民航总局直属运输企业（除中国国际、中国东方、中国南方航空（集团）公司独立缴税外），在1994年底以前，由民航总局集中缴税。

2. The income tax on the transportation enterprises （excluding Air China，China Eastern Airlines and China Southern Airlines which pay income tax independently） directly under the General Administration of Civil Aviation of China （GACA） shall be paid collectively by the GACA by the end of 1994.

  3. 电部直属的邮电通信企业（含所属工业、供销等其他企业），在1995年底以前，由邮电部集中缴税。

3. The postal and communication enterprise （including industrial enterprises，supply and marketing enterprises） directly under the Ministry of Posts and Telecommunications shall be paid collectively by the ministry by the end of 1995.

八、关于行业政策的衔接问题

VIII. Linkage of industrial policies

（一）对实行利润包干或承包上交办法的行业和企业，不管承包或包干是否到期，均一律按企业所得税暂行条例及其实施细则的规定征收所得税。

（I） With respect to the industries and enterprises adopting the profit contracting system or the system of handling over contracting income， no matter whether the contracting matures or not， these industries and enterprises shall pay income tax in accordance with the Interim Regulations on Income Tax for Enterprises and the implementing rules thereof.

（二）对未实行利改税的外贸企业，一律按企业所得税暂行条例及其实施细则的规定征收所得税。

（II） Foreign trade enterprises that have not substituted profit delivery by tax payment shall pay income tax in accordance with the Interim Regulations on Business Income Tax and the implementing rules thereof.

（三）对军工企业，一律按照企业所得税暂行条例及其实施细则的规定征收所得税。

（III） Military enterprises shall pay income tax in accordance with the Interim Regulations on Business Income Tax and the implementing rules thereof.

九、关于两档照顾性税率

IX. Two-tier preferential tax rates

  对年应纳税所得额在3万元（含3万元）以下的企业，暂减按18%的税率征收所得税；年应纳税所得额在10万元（含10万元）以下至3万元的企业，暂减按27%的税率征收所得税。

The enterprises with annual taxable income no more than RMB30，000 shall pay income tax at a rate of 18% for the time being. The enterprises with annual taxable income of RMB30，000-RMB100，000 （inclusive） shall pay income tax at a rate of 27% for the time being.

十、其他有关政策衔接问题

X. Linkage of other related policies

（一）对企业1993年1月1日后发生的亏损，允许按新税法规定的年限进行弥补。其以前年度发生的亏损，仍按原规定的年限执行。

（I） Enterprises are allowed to make up for the losses occurring after January 1，1993 in accordance with the life specified in the new tax law. The losses occurring in the previous years shall be made up according to the original life.

（二）企业按财政税务机关审批核定的比例向其主管部门上交的行政管理费，在“八五”期间内，在计算应纳税所得额时准予扣除。其主管部门节余的管理费可结转下年度使用，但应相应核减下年度的提取比例或数额。

（II） The administrative fee paid by enterprises to their competent authorities at the ratio approved by the fiscal and tax authorities is allowed to be deducted from taxable income during the Eighth Five-Year Plan period. The administrative fee saved by competent authorities may be carried forward to the next year by reducing the set-aside proportion or amount of the same year correspondingly.

（三）企业加入工商业联合会交纳的会员费，在计算应纳税所得额时准予扣除。工商业联合会节余的会员费可结转下年度使用，但应相应核减交纳会员费的数额。

（III） The membership fee paid by enterprises to the associations of commerce and industry is allowed to be deducted from the taxable income. The membership fee saved by the associations of commerce and industry may be carried forward to the next year by reducing the membership fee payable of the same year.