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）

of the date of the actual investment of the reinvested amount a record of the reinvested amount and a certificate for the investment period of the increased capital or contributed capital to the tax authorities in the place where the taxes were originally paid.

　　Artic

le 81 “Other preferential provisions of the State Council” mentioned in Article 10 of the Tax Law refers to direct reinvestment in China by foreign investors for the organization and expansion of export-oriented enterprises or advanced technology enterprises， as well as profits of foreign investors earned from enterprises established in the Hainan Special Economic Zone that are directly reinvested in the Hainan Special Economic Zone in infrastructure projects and agriculture development enterprises and for which the entire portion of enterprise income tax that has already been paid on the reinvested amount may， in accordance with the provisions of the State Council， be refunded.

　　Foreign investors that apply for a refund of tax on reinvestments in accordance with the provisions of the preceding paragraph shall， in addition to completing the requirements pursuant to Article 80， paragraph 2 and paragraph 3 of these Rules， submit certificates issued by the examining， verifying and confirming departments confirming the organization and expansion of export-oriented enterprises or advanced technology enterprises.

　　Enterprises in which foreign investors have reinvested in respect of the organization or expansion thereof which within three years of commencing production or operations have not achieved the standards in respect of export-oriented enterprises or have not continued to be confirmed as advanced technology enterprises shall repay 60% of the amount of tax refunded.

　　Article 82 “Tax refunds on reinvestments” mentioned in Article 10 of the Tax Law and Article 81， paragraph 1 of these Rules shall be computed according to the following formula：

　　Amount of tax refund = Reinvestment amount v [1 - （originally applicable

　　enterprise income tax rate + local income tax rate）] X originally

　　applicable enterprise income tax rate X tax refund rate

　　Chapter VII Tax Credits

　　Article 83 “Income tax already paid abroad” mentioned in Article 12 of the Tax Law means income tax actually paid abroad by an enterprise with foreign investment on income from sources outside China and does not include taxes paid for which compensation is later received or assumed by other parties.

　　Article 84 “The amount of tax payable computed on income from sources outside China in accordance with the provisions of this Law” mentioned in Article 12 of the Tax Law means the amount of tax payable computed on taxable income arising from income from abroad of enterprises with foreign investment， following the deduction of costs， expenses and losses allowable in accordance with the relevant provisions of the Tax Law and these Rules attributable to that income. The limit of the amount of tax payable that can be deducted shall be computed on a country-by-country basis； the method of computation is as follows：Limit on deduction Total amount of tax Amount ofof tax payable on = payable on domestic * income fromincome from abroad income and foreign sources

　　income from ——

　　abroad computed Total domestic

　　in accordance with income and

　　the Tax Law income from

　　abroad

　　Article 85 Where the amount of income tax actually paid abroad on income from sources from abroad by enterprises with foreign investment is less than the deductible limit resulting from computation based on the provisions of Article 84 of these Rules， the actual amount of income tax paid abroad may be deducted from the amount of tax payable； where the deductible limit is exceeded， the portion in excess shall not be deducted from tax and shall not be itemized as an expense， however， the portion not exceeding the limit thereof may be used as a deduction against following year's taxes； the time limit for such supplemental deductions shall not exceed five years.

　　Article 86 The provisions of Article 83 to Article 85 of these Rules shall apply only to enterprises with foreign i

nvestment with head offices established within China. Enterprises with foreign investment that deduct taxes in accordance with the provisions of Article 12 of the Tax Law shall provide the original tax payment certificates signed and issued by the foreign tax authorities in respect of the same year； copies or tax payment certificates of different years shall not be used as tax deduction certificates.

　　Chapter VIII Tax Administration

　　Article 87 Enterprises shall， within 30 days of completing business registration， complete tax registration with the local tax authorities. Enterprises with foreign investment that establish or terminate branch offices outside China shall， within 30 days of the date of establishment or termination thereof， complete with the local tax authorities procedures in respect of tax registration， amendments to the registration， or cancellation of the registration.

　　Enterprises that complete registrations in the preceding paragraph shall， in accordance with the provisions， present relevant documents， licenses and materials.

　　Article 88 Enterprises that undergo important registration changes such as changes of address， restructurings， mergers， spin-offs， terminations， as well as changes in the amount of capital and scope of business shall， within 30 days of the completion of the change in business registration or prior to the cancellation of registration， complete the change in registration or cancellation of registration with the local tax authorities with the relevant documents.

　　Article 89 Foreign enterprises which establish two or more business organizations in China may use one of the selected business organizations in respect of the consolidated filing and payment of income tax. However， the business organization so selected shall meet the following conditions：

　　（1） assumption of supervisory and management responsibility over the business operations of the other respective business organizations；

　　（2） maintenance of complete account records and certificates which accurately reflect the income， cost， expense and profit and loss situations of the respective business organizations.

　　Article 90 In respect of foreign enterprises which in accordance with the provisions of Article 89 of these Rules consolidate the filing and payment of income tax， the business organization so selected thereunder shall submit an application for approval according to the following provisions after examination and verification thereof by the local tax authorities：

　　（1） consolidated filing and payment of income tax in respect of business organizations located in the same province， autonomous region， or municipality directly under the Central Government shall be subject to approval by the tax authorities of the province， autonomous region or municipality directly under the Central Government；

　　（2） consolidated filing and payment of income tax in respect of business organizations located in two or more provinces， autonomous regions， or municipalities directly under the Central Government shall be subject to approval by the State Tax Bureau.

　　Following approval for the filing and payment of tax on a consolidated basis by foreign enterprises， such circumstances as the establishment of additional business organizations， mergers， change of address， termination of operations， or shutdowns shall， prior to such event， be reported to the local tax authorities by the business organization responsible for the filing and payment of tax on a consolidated basis. Any change in respect of the business organization filing and paying tax on a consolidated basis shall be dealt with in accordance with the provisions of the preceding paragraph.

　　Article 91 Where business organizations related to foreign enterprises that file and pay income tax on a consolidated basis apply different tax rates in respect of the payment of tax， the amount of taxab

le income of the respective business organizations shall be separately computed on a reasonable basis and income tax shall be paid on the basis of the different tax rates.

　　Where the respective business organizations mentioned in the preceding paragraph have losses and profits， tax shall be paid on the profit remaining after the offsetting of losses against profits according to the tax rate applicable to the profit-making business organization. A business organization which incurs losses shall offset losses using profits of the subsequent year of the business organization； tax shall be paid on the profit remaining after the offsetting of such losses according to the tax rate applicable to the business organization； tax paid on the offsetting amounts shall be based on the tax rate applicable to the business organization that offsets the losses incurred by the other business organization.

　　Article 92 Notwithstanding the provisions of Article 91 of these Rules， where a business organization responsible for filings and payment of tax on a consolidated basis is unable to compute separately and reasonably the taxable income of the respective business organizations， the local tax authorities may make a reasonable apportionment among the respective business organizations of the gross taxable income based on the proportion of business revenues， the proportion of cost and expenses， the proportion of capital assets， and the proportion of the number of staff or salaries and wages.

　　Article 93 Enterprises with foreign investment

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/