企业所得税税前扣除办法

Measures for Pre-tax Deductions from Income Tax for Enterprises

第一章　总则

Chapter I General Provisions

第一条　根据《中华人民共和国企业所得税暂行条例》及其实施细则(以下简称“条例”、“细则”)的规定精神，制定本办法。

Article 1  These Measures are hereby formulated in accordance with the Interim Regulations of the People's Republic of China on Income Tax for Enterprises （the "Regulations"） and implementing rules thereof （the "Rules"）。

第二条　条例第四条规定纳税人每一纳税年度的收入总额减去准予扣除项日后的余额为应纳税所得额。准予扣除项目是纳税人每一纳税年度发生的与取得应纳税收入有关的所有必要和正常的成本、费用、税金和损失。

Article 2   According to Article 4 of the Regulations, the balance of total annual income to the taxpayer in each tax year less the allowed deductions shall be the taxable income. The allowed deductions mean all necessary and normal costs, expenses，taxes and losses of the taxpayer in each tax year arising in connection with the acquisition of taxable income.

   

第三条　纳税人申报的扣除要真实、合法。真实是指能提供证明有关支出确属已经实际发生的适当凭据;合法是指符合国家税收规定，其他法规规定与税收法规规定不一致的，以税收法规规定为准。

Article 3   The deductions declared by the taxpayer shall be true and legitimate. Truthfulness means the evidence is available that related expenditure has arisen. Legitimacy means conformity with the state tax regulations. In case of discrepancy between other regulations and the tax regulations，the latter shall prevail.

   

第四条　除税收法规另有规定者外，税前扣除的确认一般应遵循以下原则:

Article 4  Unless otherwise stipulated by the tax laws and regulations， the confirmation of pre-tax deductions shall comply with the following principles：

（1）权责发生制原则。即纳税人应在费用发生时而不是实际支付时确认扣除。

 Accrual basis principle：The taxpayer shall confirm the deductions at the time when the expense accrues rather than at the time of payment.

（2）配比原则。即纳税人发生的费用应在费用应配比或应分配的当期申报扣除。纳税人某一纳税年度应申报的可扣除费用不得提前或滞后申报扣除。

Matching principle：The expenses of the taxpayer shall be declared for deduction in the period when the expense shall be matched or distributed. The deductible expenses that the taxpayer shall declare in a certain tax year shall not be deducted earlier or later.

（3）相关性原则。即纳税人可扣除的费用从性质和根源上必须与取得应税收入相关。

Principle of relevance：The expenses that the taxpayer may deduct shall be relevant to the taxable income in nature and at root.

（4）确定性原则。即纳税人可扣除的费用不论何时支付，其金额必须是确定的。

Principle of certainty： No matter when the deductible expenses of the taxpayer are paid， the amount shall be certain.

（5）合理性原则。即纳税人可扣除费用的计算和分配方法应符合一般的经营常规和会计惯例。

Principle of reasonableness：The computing and distribution methods for the deductible expenses of the taxpayer shall comply with the general operating rules and accounting practices.

   

第五条　纳税人发生的费用支出必须严格区分经营性支出和资本性支出。资本性支出不得在发生当期直接扣除，必须按税收法规规定分期折旧、摊销或计入有关投资的成本。

Article 5   The expenditure of the taxpayer must be strictly divided into operating expenditure and capital expenditure. Capital expenditure shall not be directly deducted in current period，and instead it shall be depreciated，amortized in several periods or recognized in the costs of related investments in accordance with the provisions of tax laws and regulations.

   

第六条　除条例第七条的规定以外，在计算应纳税所得额时，下列支出也不得扣除:

Article 6   Except for the provisions of Article 7 of the Regulations，the following expenditures shall not be deducted from the taxable income：

（1）   贿赂等非法支出;

 Illegal expenditure such as bribe；

（2）       因违反法律、行政法规而交付的罚款、罚金、滞纳金;

Fine， penalty and overdue fine paid for violation of laws and administrative regulations；（3）  存货跌价准备金、短期投资跌价准备金、长期投资减值准备金、风险准备基金(包括投资风险准备基金)，以及国家税收法规规定可提取的准备金之外的任何形式的准备金;

Provision for impairment of inventories，impairment of short-term investment and impairment of long-term investment， risk reserve funds （including investment risk reserve fund）， and any other reserves other than those set aside in accordance with state tax laws and regulations；

（4）  税收法规有具体扣除范围和标准(比例或金额)，实际发生的费用超过或高于法定范围和标准的部分。

the part in excess of the statutory deduction scope and standard （proportion or amount） specified by tax laws and regulations.

   

第七条　纳税人的存货、固定资产、无形资产和投资各项资产成本的确定应遵循历史成本原则。纳税人发生合并、分立和资本结构调整等改组活动，有关资产隐含的增值或损失在税收上已确认实现的，可按经评估确认后的价值确定有关资产的成本。

Article 7  The confirmation of the costs of such assets as inventory，fixed assets，intangible assets and investments of the taxpayer shall comply with the historical cost principle. In case of restructuring of the taxpayer，including merger，split-up and capital structure adjustment，if the potential appreciation or losses of related assets have been confirmed and realized in tax payment， the cost of related assets may be determined according to the appraised value.

  

第二章  成本和费用

Chapter II   Cost and Expense

第八条　成本是纳税人销售商品(产品、材料、下脚料、废料、废旧物资等)、提供劳务、转让固定资产、无形资产(包括技术转让)的成本。

Article 8  Cost means the cost arising from the taxpayer's sales of commodities （including products，materials，leftovers，waste products and old and waste materials），provision of labor services，and transfer of fixed assets and intangible assets （including technology transfer）。

   

第九条　纳税人必须将经营活动中发生的成本合理划分为直接成本和间接成本。直接成本是可直接计入有关成本计算对象或劳务的经营成本中的直接材料、直接人工等。间接成本是指多个部门为同一成本对象提供服务的共同成本，或者同一种投入可以制造、提供两种或两种以上的产品或劳务的联合成本。

Article 9   The taxpayer shall reasonably divide the cost arising from operating activities into direct cost and indirect cost. Direct cost means the direct materials and direct labor in the operating cost that may be directly stated for related cost computing objective or labor. Indirect cost means the joint cost of services provided by several departments to the same cost objective or the joint cost of the same input that may manufacture and provide two or more products or labor services.

直接成本可根据有关会计凭证、记录直接计入有关成本计算对象或劳务的经营成本中。间接成本必须根据与成本计算对象之间的因果关系、成本计算对象的产量等，以合理的方法分配计入有关成本计算对象中。

Direct cost may be directly included in the operating cost of related cost objective or labor service according to relevant accounting vouchers and records. Indirect cost must be reasonably allocated to related cost objectives according to the cause and effect between cost objectives and the output of cost objectives.

   

第十条　纳税人的各种存货应以取得时的实际成本计价。纳税人外购存货的实际成本包括购货价格、购货费用和税金。

Article 10   The inventories of the taxpayer shall be priced at the actual cost when it acquires them. The actual cost of inventories purchased by the taxpayer includes purchase price，purchase expense and tax.

计入存货成本的税金是指购买、自制或委托加工存货发生的消费税、关税、资源税和不能从销项税额中抵扣的增值税进项税额。

Tax included in the inventory cost means consumption tax，customs duty and resource tax paid for purchase，production or entrusted processing of inventories and the input value-added tax （VAT） that cannot be deducted from the output VAT.

纳税人自制存货的成本包括制造费用等间接费用。

The cost of inventory production by the taxpayer includes such indirect expenses as manufacturing expense.

   

第十一条　纳税人各项存货的发出或领用的成本计价方法，可以采用个别计价法、先进先出法、加权平均法、移动平均法、计划成本法、毛利率法或零售价法等。如果纳税人正在使用的存货实物流程与后进先出法用一致，也可采用后进先出法确定发出或领用存货的成本。纳税人采用计划成本法或零售价法确定存货成本或销售成本，必须在年终申报纳税时及时结转成本差异或商品进销差价。

Article 11  The taxpayer may adopt the pricing methods，such as individual pricing method， first in，first out method， weighted average method， moving average method， planning cost method， gross profit margin method or retail price method，for outgoing inventories. In case of discrepancy between the inventory process used by the taxpayer and the last in，first out method， the taxpayer may also confirm the cost of outgoing inventories by the last in，first out method. If the taxpayer confirms the inventory cost or selling cost by planning cost method or the retail price method， it must carry forward the cost difference or the margin between the selling and purchasing prices on merchandise at the time of year-end declaration of tax payment.

第十二条　纳税人的成本计算方法、间接成本分配方法、存货计价方法一经确定，不得随意改变，如确需改变的，应在下一纳税年度开始前报主管税务机关批准。否则，对应纳税所得额造成影响的，税务机关有权调整。

Article 12  The cost computing methods，indirect cost distribution methods，inventory pricing methods of the taxpayer shall not be changed once they are confirmed. If the change is necessary， the taxpayer shall apply to the competent tax authority for approval before the beginning of the next tax year. Or the tax autho