中华人民共和国外商投资企业和外国企业所得税法实施细则（二）

　　Article 62 “The amount of payment” mentioned in Article 19， paragraph 2 of the Tax Law means cash payments， payment by remittances， and amounts paid by account transfers， as well as amounts in equivalent cash value paid in non-cash assets or rights and interests.

　　Article 63 “Profits obtained from an enterprise with foreign investment” mentioned in Article 19， paragraph 3， Item （1） of the Tax Law means income obtained from profits of an enterprise with foreign investment following the payment or the reduction of or exemption from income tax in accordance with the provisions of the Tax Law.

　　Article 64 “International finance organizations” mentioned in Article 19， paragraph 3， Item （2） of the Tax Law means financial institutions such as the International Monetary Fund， the World Bank， the Asian Development Bank， the International Development Association， and the International Fund for Agricultural Development.

　　Article 65 “Chinese State banks” mentioned in Article 19， paragraph 3， Item （2） and Item （3） of the Tax Law means the People's Bank of China， the Industrial and Commercial Bank of China， the Agricultural Bank of China， the Bank of China， the People's Construction Bank of China， the Bank of Communications of China， the Investment Bank of China， and other financial institutions authorized by the State Council to engage in credit businesses such as foreign exchange deposits and loans.

　　Article 66 The scope of the reduction of or exemption from income tax on royalties provided for in Article 19， paragraph 3， Item （4） of the Tax Law is as follows：

　　（1） royalties received in providing proprietary technology for the development of farming， forestry， animal husbandry and fisheries：

　　（a） technology provided to improve soil and grasslands， develop barren mountainous regions and make full use of natural conditions；

　　（b） technology provided for the supplying of new varieties of animals and plants and for the production of pesticides of high effectiveness and low toxicity；

　　（c） technology provided such as to advance scientific production management in respect of farming， forestry， fisheries and animal husbandry， to preserve the ecological balance， and to strengthen resistance to natural calamities；

　　（2） royalties received in providing proprietary technology for scientific institutions， institutions of higher learning and other scientific research units to conduct or cooperate in carrying out scientific research or scientific experimentation；

　　（3） royalties received in providing proprietary technology for the development of energy resources and expansion of communications and transportation；

　　（4） royalties received in providing proprietary technology in respect of energy conservation and the prevention and control of environmental pollution；

　　（5） royalties received in providing the following proprietary technology in respect of the development of important fields of science and technology：

　　（a） production technology for major and advanced mechanical and electrical equipment：

　　（b） nuclear power technology；

　　（c） production technology for large-scale integrated circuits；

　　（d） production technology for photoelectric integrated circuits， microwave semi-conductors and microwave integrated circuits， and manufacturing technology for microwave electron tubes；

　　（e） manufacturing technology for ultra-high speed computers and microprocessors；

　　（f） optical telecommunications technology；

　　（g） technology for long-distance， ultra-high voltage direct current power transmission； and

　　（h） technology for the liquefaction， gasification and comprehensive utilization of coal.

　　Article 67 In respect of income of foreign enterprises engaged in China in construction， installation， assembly， and exploration contracting work， and provision of labour activit

ies such as consulting， management and training， the tax authorities may designate the parties paying the contracted amounts and labour service fees as tax withholding agents.

　　Chapter VI Tax Preferences

　　Article 68 Pursuant to the provisions of Article 6 of the Tax Law， the granting of any necessary preferential treatment in respect of enterprise income tax to enterprises with foreign investment that are encouraged by the State shall be implemented in accordance with the provisions of the relevant laws and administrative rules and regulations of the State.

　　Article 69 “Special economic zones” mentioned in Article 7， paragraph 1 of the Tax Law means the special economic zones of Shenzhen， Zhuhai， Shantou and Xiamen and the Hainan Special Economic Zone established by law or established upon approval of the State Council； “economic and technological development zones” mentioned therein means the economic and technological development zones in the coastal port cities established upon approval of the State Council.

　　Article 70 “Coastal economic open zones” mentioned in Article 7， paragraph 2 of the Tax Law means those cities， counties and districts established as coastal economic open zones upon approval of the State Council.

　　Article 71 “Imposition of enterprise income tax at the reduced rate of 15%” mentioned in Article 7， paragraph 1 of the Tax Law shall be limited to income obtained by enterprises from production and business operations in the respective areas so specified in Article 7， paragraph 1 of the Tax Law.

　　“Imposition of enterprise income tax at the reduced rate of 24%” mentioned in Article 7， paragraph 2 of the Tax Law shall be limited to income obtained by enterprises from production and business operations in the respective areas so specified in Article 7， paragraph 2 of the Tax Law.

　　Article 72 “Enterprises with foreign investment of a production nature” mentioned in Article 7， paragraph 1 and paragraph 2 and Article 8， paragraph 1 of the Tax Law means enterprises with foreign investment engaged in the following industries：

　　（1） machine manufacturing and electronics industries；

　　（2） energy resource industries （not including exploitation of oil and natural gas）；

　　（3） metallurgical， chemical and building material industries；

　　（4） light industries， and textiles and packaging industries；

　　（5） medical equipment and pharmaceutical industries；

　　（6） agriculture， forestry， animal husbandry， fisheries and water conservation；

　　（7） construction industries；

　　（8） communications and transportation industries （not including passenger transport）；

　　（9） development of science and technology， geological survey and industrial information consultancy directly for services in respect of production and services in respect of repair and maintenance of production equipment and precision instruments；

　　（10） other industries as specified by the tax authorities under the State Council.

　　Article 73 “Imposition of enterprise income tax at the reduced rate of 15%” mentioned in Article 7， paragraph 3 of the Tax Law applies to the following：

　　（1） production-oriented enterprises with foreign investment established in the coastal economic open zones， special economic zones and in the old urban districts of municipalities where economic and technological development zones are located and which are engaged in the following projects：

　　（a） technology-intensive or knowledge-intensive projects；

　　（b） projects with foreign investments of over US $ 30 million and having long periods for return on investment；

　　（c） energy resource， transportation and port construction projects；

　　（2） Chinese-foreign equity joint ventures engaged in port and dock construction；

　　（3） financial institutions such as foreign capital banks and Chinese- foreign banks establi

shed in the special economic zones and other areas approved by the State Council， where the capital contribution of the foreign investor or the funds for business activities allocated by the head office bank to the branch bank exceeds US $ 10 million， and where the period of operations is ten years or more；

　　（4） production-oriented enterprises with foreign investment established in the Pudong New Area of Shanghai， as well as enterprises with foreign investment engaged in energy resource and transport construction projects such as airports， ports， railways， highways and power stations；

　　（5） enterprises with foreign investment recognized as high or new technology enterprises established in the State high or new technology industrial development zones designated by the State Council， as well as enterprises with foreign investment recognized as new technology enterprises established in the new technology industrial development experimental zone of the municipality of Beijing；

　　（6） enterprises with foreign investment engaged in projects encouraged by the State and established in other areas stipulated by the State Council. Enterprises with foreign investment in projects listed in Item （1） of the preceding paragraph shall， following approval by the State Tax Bureau of an application submitted by such enterprises， be subject to enterprises income tax at the reduced tax rate of 15%.

　　Article 74 “The period of business operations” mentioned in Article 8， paragraph 1 of the Tax Law means the period commencing on the date an enterprise with foreign investment actually begins production or business operations （including trial production and trial business operations） and ending on the date the enterprise ceases production or business operations.

　　Enterp

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/