全國(guó)人民代表大會(huì)

中華人民共和國(guó)全國(guó)人民代表大會(huì)常務(wù)委員會(huì)委員長(zhǎng)令（五屆第13號(hào)） (附英文)

中華人民共和國(guó)第五屆全國(guó)人民代表大會(huì)第四次會(huì)議于1981年12月13日通過了《中華人民共和國(guó)外國(guó)企業(yè)所得稅法》，現(xiàn)予公布，自1982年1月1日起施行。

委員長(zhǎng) 葉劍英
1981年12月13日
中華人民共和國(guó)外國(guó)企業(yè)所得稅法

（1981年12月13日第五屆全國(guó)人民代表大會(huì)第四次會(huì)議通過 1981年12月13日全國(guó)人民代表大會(huì)常務(wù)委員會(huì)委員長(zhǎng)令第十三號(hào)公布 自1982年1月1日起施行）

第一條 在中華人民共和國(guó)境內(nèi)，外國(guó)企業(yè)的生產(chǎn)、經(jīng)營(yíng)所得和其它所得，都按照本法的規(guī)定繳納所得稅。
本法所稱外國(guó)企業(yè)，除第十一條另有規(guī)定者外，是指在中華人民共和國(guó)境內(nèi)設(shè)立機(jī)構(gòu)，獨(dú)立經(jīng)營(yíng)或者同中國(guó)企業(yè)合作生產(chǎn)、合作經(jīng)營(yíng)的外國(guó)公司、企業(yè)和其它經(jīng)濟(jì)組織。
第二條 外國(guó)企業(yè)每一納稅年度的收入總額，減除成本、費(fèi)用以及損失后的余額，為應(yīng)納稅的所得額。
第三條 外國(guó)企業(yè)的所得稅，按應(yīng)納稅的所得額超額累進(jìn)計(jì)算，稅率如下：
全年所得額不超過二十五萬(wàn)元的，稅率為百分之二十；
全年所得額超過二十五萬(wàn)元至五十萬(wàn)元的部分，稅率為百分之二十五；
全年所得額超過五十萬(wàn)元至七十五萬(wàn)元的部分，稅率為百分之三十；
全年所得額超過七十五萬(wàn)元至一百萬(wàn)元的部分，稅率為百分之三十五；
全年所得額超過一百萬(wàn)元的部分，稅率為百分之四十。
第四條 外國(guó)企業(yè)按照前條規(guī)定繳納所得稅的同時(shí)，應(yīng)當(dāng)另按應(yīng)納稅的所得額繳納百分之十的地方所得稅。
對(duì)生產(chǎn)規(guī)模小，利潤(rùn)低，需要給予減征或者免征地方所得稅的外國(guó)企業(yè)，由企業(yè)所在地的省、自治區(qū)、直轄市人民政府決定。
第五條 從事農(nóng)業(yè)、林業(yè)、牧業(yè)等利潤(rùn)率低的外國(guó)企業(yè)，經(jīng)營(yíng)期在十年以上的，經(jīng)企業(yè)申請(qǐng)，稅務(wù)機(jī)關(guān)批準(zhǔn)，從開始獲利的年度起，第一年免征所得稅，第二年和第三年減半征收所得稅。
按前款規(guī)定免稅、減稅期滿后，經(jīng)財(cái)政部批準(zhǔn)，還可以在以后的十年內(nèi)繼續(xù)減征百分之十五至百分之三十的所得稅。
第六條 外國(guó)企業(yè)發(fā)生年度虧損，可以從下一年度的所得中提取相應(yīng)的數(shù)額彌補(bǔ)；下一年度的所得額不足彌補(bǔ)的，可以逐年提取所得繼續(xù)彌補(bǔ)，但是最長(zhǎng)不得超過五年。
第七條 外國(guó)企業(yè)繳納所得稅，按年計(jì)算，分季預(yù)繳。每季在季度終了后十五日內(nèi)預(yù)繳；每年在年度終了后五個(gè)月內(nèi)，匯算清繳，多退少補(bǔ)。
第八條 外國(guó)企業(yè)應(yīng)當(dāng)在每次預(yù)繳所得稅的期限內(nèi)，向當(dāng)?shù)囟悇?wù)機(jī)關(guān)報(bào)送預(yù)繳所得稅申報(bào)表；年度終了后四個(gè)月內(nèi)，報(bào)送年度所得稅申報(bào)表和會(huì)計(jì)決算報(bào)表。
第九條 外國(guó)企業(yè)的財(cái)務(wù)、會(huì)計(jì)制度，應(yīng)當(dāng)報(bào)送當(dāng)?shù)囟悇?wù)機(jī)關(guān)備查。
外國(guó)企業(yè)的財(cái)務(wù)、會(huì)計(jì)處理辦法同稅法規(guī)定有抵觸的，應(yīng)當(dāng)依照稅法規(guī)定計(jì)算納稅。
第十條 外國(guó)企業(yè)依法開業(yè)、停業(yè)，應(yīng)當(dāng)持有關(guān)證件向當(dāng)?shù)囟悇?wù)機(jī)關(guān)辦理稅務(wù)登記。
第十一條 外國(guó)公司、企業(yè)和其它經(jīng)濟(jì)組織，在中國(guó)境內(nèi)沒有設(shè)立機(jī)構(gòu)而有來源于中國(guó)的股息、利息、租金、特許權(quán)使用費(fèi)和其它所得，應(yīng)當(dāng)繳納百分之二十的所得稅。稅款由支付單位在每次支付的款額中扣繳。
按照前款規(guī)定繳納的所得稅，以取得所得的外國(guó)公司、企業(yè)和其它經(jīng)濟(jì)組織為納稅義務(wù)人，以支付所得的單位為扣繳義務(wù)人�？劾U義務(wù)人每次所扣的稅款，應(yīng)當(dāng)于五日內(nèi)繳入國(guó)庫(kù)，并向稅務(wù)機(jī)關(guān)報(bào)送扣繳所得稅報(bào)告表。
國(guó)際金融組織貸款給中國(guó)政府和中國(guó)國(guó)家銀行的利息所得，免征所得稅。外國(guó)銀行按照優(yōu)惠利率貸款給中國(guó)國(guó)家銀行的利息所得，也免征所得稅。
外國(guó)銀行在中國(guó)國(guó)家銀行的存款和按照一般利率貸款給中國(guó)國(guó)家銀行的利息所得，應(yīng)當(dāng)繳納所得稅；但是，中國(guó)國(guó)家銀行在對(duì)方國(guó)內(nèi)的存款、貸款利息所得不繳納所得稅的，可以相應(yīng)給予免稅。
第十二條 稅務(wù)機(jī)關(guān)有權(quán)對(duì)外國(guó)企業(yè)的財(cái)務(wù)、會(huì)計(jì)和納稅情況進(jìn)行檢查；有權(quán)對(duì)扣繳義務(wù)人代扣代繳稅款情況進(jìn)行檢查。外國(guó)企業(yè)和扣繳義務(wù)人必須據(jù)實(shí)報(bào)告，并提供有關(guān)資料，不得拒絕或隱瞞。
第十三條 外國(guó)企業(yè)的所得稅以人民幣為計(jì)算單位。所得為外國(guó)貨幣的，按照中華人民共和國(guó)國(guó)家外匯管理總局公布的外匯牌價(jià)折合成人民幣繳納稅款。
第十四條 外國(guó)企業(yè)和扣繳義務(wù)人必須按照規(guī)定的期限，繳納稅款。逾期不繳的，稅務(wù)機(jī)關(guān)除限期繳納外，從滯納之日起，按日加收滯納稅款的千分之五的滯納金。
第十五條 外國(guó)企業(yè)違反本法第八條、第九條、第十條、第十二條規(guī)定的，稅務(wù)機(jī)關(guān)可以酌情處以罰金。
扣繳義務(wù)人違反本法第十一條規(guī)定的，稅務(wù)機(jī)關(guān)除限期追繳應(yīng)扣未扣稅款外，可以酌情處以應(yīng)扣未扣稅款的一倍以下的罰金。
外國(guó)企業(yè)偷稅、抗稅的，稅務(wù)機(jī)關(guān)除追繳稅款外，可以根據(jù)情節(jié)輕重，處以應(yīng)補(bǔ)稅款五倍以下的罰金。情節(jié)嚴(yán)重的，由當(dāng)?shù)厝嗣穹ㄔ阂婪ㄌ幚怼?
第十六條 外國(guó)企業(yè)同稅務(wù)機(jī)關(guān)在納稅問題上發(fā)生爭(zhēng)議時(shí)，必須先按照規(guī)定納稅，然后再向上級(jí)稅務(wù)機(jī)關(guān)申請(qǐng)復(fù)議。如果不服復(fù)議后的決定，可以向當(dāng)?shù)厝嗣穹ㄔ禾崞鹪V訟。
第十七條 中華人民共和國(guó)政府和外國(guó)政府之間訂有稅收協(xié)定的，按照協(xié)定的規(guī)定辦理。
第十八條 本法的施行細(xì)則，由中華人民共和國(guó)財(cái)政部制定。
第十九條 本法自１９８２年１月１日起施行。
附
1． 中華人民共和國(guó)全國(guó)人民代表大會(huì)常務(wù)委員會(huì)委員長(zhǎng)令（五屆第13號(hào)）

相關(guān)文件
1． 關(guān)于《中華人民共和國(guó)外國(guó)企業(yè)所得稅法草案》的說明

2． 中華人民共和國(guó)第五屆全國(guó)人民代表大會(huì)法案委員會(huì)關(guān)于三個(gè)法律草案的審查報(bào)告







(Adopted at the Fourth Session of the Fifth National People'sCongress on December 13, 1981)

Whole Doc.

Article 1
Income tax shall be levied in accordance with this Law on the income
derived from production, business and other sources of any foreign
enterprise operating in the People's Republic of China.
"Foreign enterprises" mentioned in this law refer, with the exception
of those for whom separate provisions are stipulated in Article 11, to
foreign companies, enterprises and other economic organizations which have
establishments in the People's Republic of China engaged in independent
business operation or co-operative production or joint business operation
with Chinese enterprises.
Article 2
The taxable income of a foreign enterprise shall be the net income in
a tax year after deduction of costs, expenditures and losses in that year.
Article 3
Income tax on foreign enterprises shall be assessed at progressive
rates for the parts in excess of a specific amount of taxable income. The
tax rates are as follows:
Range of income Tax rate
(per cent)
-----------------------------------------------------
Annual income below 250,000 yuan . . 20
That part of annual income above 250,000
and up to 500,000 yuan . . . . . . 25
That part of annual income above 500,000
and up to 750,000 yuan . . . . . . 30
That part of annual income above 750,000
and up to 1,000,000 yuan . . . . . 35
That part of annual income above 1,000,000
yuan . . . . . . . . . . . . . . . . . 40
------------------------------------------------------
Article 4
In addition to the income tax levied on foreign enterprises in
accordance with the provisions of the preceding article a local income tax
of 10 per cent of the same taxable income shall be levied.
Where a foreign enterprise needs reduction in, or exemption from
local income tax on account of the small scale of its production or
business, or its rate of profit, this shall be decided by the people's
government of the province, municipality or autonomous region in which
that enterprise is located.

Article 5
A foreign enterprise scheduled to operate for a period of 10 years or
more in farming, forestry, animal husbandry or other low- profit
occupations may, upon approval by the tax authorities of an application
filed by the enterprise, be exempted from income tax in the first
profit-making year and allowed a 50 per cent reduction in the second and
third years.
With the approval of the Ministry of Finance, a 15 to 30 per cent
reduction in income tax may be allowed for a period of 10 years following
the expiration of the term for exemptions and reductions specified in the
preceding paragraph.
Article 6
Losses incurred by a foreign enterprise in a tax year may be carried
over to the next year and made up with a matching amount drawn from that
year's income. Should the income in the subsequent tax year be
insufficient to make up for the said losses, the balance may be made up
with further deductions against income year by year over a period not
exceeding five years.
Article 7
Income tax on foreign enterprises shall be levied on an annual basis
and paid in quarterly installments.
Such provisional payments shall be made within 15 days after the end
of each quarter. The final settlement shall be made within five months
after the end of a tax year. Excess payments shall be refunded by the tax
authorities or deficiencies made good by the taxpayer.
Article 8
Foreign enterprises shall file their provisional income tax returns
with the local tax authorities within the period prescribed for
provisional payments. The taxpayer shall file its final annual income tax
return together with its final accounts within four months after the end
of the tax year.
Article 9
The method of financial management and the system of accounting of
foreign enterprises shall be submitted to local tax authorities for
reference.
Where the method of financial management and the system of accounting
of foreign enterprises are in contradiction with the provisions of the Tax
Law, tax payments shall be assessed according to the provisions of the Tax
Law.
Article 10
Foreign enterprises shall present relevant certificates to the local
tax authorities for tax registration when they go into operation or close
down in accordance with law.

Article 11
A 20% income tax shall be levied on the income obtained from
dividends, interest, rentals, royalties and other resources in China by
foreign companies, enterprises and other economic organizations which have
no establishments in China. Such tax shall be withheld by the paying unit
in each of its payments.
For the payment of income tax according to the provisions in the
preceding paragraph, the foreign companies, enterprises and other economic
organizations which earn the income shall be the taxpayer, and the paying
unit shall be the withholding agent. Taxes withheld on each payment by a
withholding agent shall, within five days, be turned over to the State
Treasury and the income tax return submitted to the tax authorities.
Income from interest on loans given to the Chinese Government or
China's state banks by international finance organizations shall be
exempted from income tax. Income from interest on loans given at a
preferential interest rate by foreign banks to China's state banks shall
also be exempted from income tax.
Income derived from interest on deposits of foreign banks in China's
state banks and on loans given at a normal interest rate by foreign banks
to China's state banks shall be taxed. However, exemption from income tax
shall be granted to those foreign banks in whose countries income from
interest on deposits and loans of China's state banks is exempted from
income tax.
Article 12
The tax authorities have the right to investigate the financial
affairs, account books and tax situation of any foreign enterprise, and
have the right to investigate the withholding situation of any withholding
agent. Such foreign enterprises and withholding agents must make reports
on fact and provide all relevant information and shall not refuse to
co-operate or conceal any facts.
Article 13
Income tax levied on foreign enterprises shall be computed in terms
of Renminbi (RMB). Income in foreign currency shall be assessed according
to the exchange rate quoted by the State General Administration of
Exchange Control of the People's Republic of China and taxed in Renminbi.
Article 14
Foreign enterprises and withholding agents must pay their tax within
the prescribed time limit. In case of failure to pay within the prescribed
time limit, the appropriate tax authorities, in addition to setting a new
time limit for tax payment, shall surcharge overdue payments at one half
of one per cent of the overdue tax for every day in arrears, starting from
the first day of default.

Article 15
The tax authorities may, acting at their discretion, impose a penalty
on any foreign enterprise which has violated the provisions of Article 8,
9, 10 and 12 of this Law.
In dealing with those withholding agents who have violated the
provisions of Article 11 of this Law, the tax authorities may, in addition
to setting a new time limit for the payment of the part of tax that should
have been withheld and, at their discretion, impose a penalty of not more
than the amount that should have been withheld.
In dealing with foreign enterprises which have evaded or refused to
pay income tax, the tax authorities may, in addition to pursuing the tax,
impose a fine of not more than five times the amount of tax underpaid or
not paid, according to how serious the offence is. Cases of gross
violation shall be handled by the local people's courts according to law.
Article 16
In case of disputes with tax authorities about tax payment, foreign
enterprises must pay tax according to the relevant regulations first
before applying to higher tax authorities for reconsideration. If they do
not accept the decisions made after such reconsideration, they can bring
the matter before the local people's courts.
Article 17
Where agreements on tax payment have been concluded between the
Government of the People's Republic of China and the government of another
country, matters concerning tax payment shall be handled in accordance
with the provisions of these agreements.
Article 18
Detailed rules and regulations for the implementation of this Law
shall be formulated by the Ministry of Finance of the People's Republic of
China.
Article 19
This Law shall come into force as of January 1, 1982.



1981年12月13日



關(guān)于《中華人民共和國(guó)外國(guó)企業(yè)所得稅法草案》的說明

　　財(cái)政部副部長(zhǎng) 謝明

我受國(guó)務(wù)院的委托，現(xiàn)對(duì)《中華人民共和國(guó)外國(guó)企業(yè)所得稅法草案》，作一簡(jiǎn)要說明。
中外合資經(jīng)營(yíng)企業(yè)所得稅法公布施行后，對(duì)在我國(guó)境內(nèi)的中外合資經(jīng)營(yíng)企業(yè)征收所得稅的問題已經(jīng)解決。但是，對(duì)在我國(guó)境內(nèi)設(shè)立機(jī)構(gòu)，獨(dú)立經(jīng)營(yíng)或同我國(guó)企業(yè)合作生產(chǎn)經(jīng)營(yíng)的外國(guó)企業(yè)，以及不在我國(guó)境內(nèi)設(shè)立機(jī)構(gòu)，而有來源于中國(guó)的股息、利息、租金、特許權(quán)使用費(fèi)等項(xiàng)所得的外國(guó)企業(yè)，還沒有相應(yīng)的征稅辦法。目前外國(guó)企業(yè)在我國(guó)境內(nèi)設(shè)立機(jī)構(gòu)、經(jīng)營(yíng)業(yè)務(wù)的有幾百家，同我國(guó)合作經(jīng)營(yíng)的外國(guó)企業(yè)在廣東、福建等地不斷增加，中外合作開發(fā)石油、煤炭的工作也正在進(jìn)行，我國(guó)海上石油的開發(fā)將在近期內(nèi)進(jìn)行招標(biāo)。因此，制訂和頒布外國(guó)企業(yè)所得稅法，是當(dāng)前一項(xiàng)緊迫的工作。
根據(jù)這一情況，為了有利于吸引外資，加快發(fā)展我國(guó)對(duì)外經(jīng)濟(jì)合作和技術(shù)交流，發(fā)展我國(guó)經(jīng)濟(jì)，我們草擬了一個(gè)對(duì)外國(guó)企業(yè)征收所得稅的規(guī)定。經(jīng)過與有關(guān)部門多次座談?dòng)懻�，向福建、廣東兩省的同志征求意見。并就稅法中的主要內(nèi)容，向國(guó)內(nèi)外稅收法律專家進(jìn)行了咨詢調(diào)查�，F(xiàn)在送請(qǐng)審議的這個(gè)稅法（草案），是反復(fù)研究形成的。
一、關(guān)于所得稅的稅率設(shè)計(jì)
所得稅的稅率問題，是這個(gè)法的核心問題�？偟目紤]，稅率要合理，以達(dá)到既能吸引外國(guó)企業(yè)來華投資，又不損害我國(guó)權(quán)益的目的。對(duì)在我國(guó)境內(nèi)設(shè)立機(jī)構(gòu)、獨(dú)立從事生產(chǎn)經(jīng)營(yíng)的外國(guó)企業(yè)，以及同我國(guó)企業(yè)合作生產(chǎn)經(jīng)營(yíng)的外國(guó)企業(yè)，從我國(guó)實(shí)際出發(fā)，根據(jù)利多多征、利少少征和同等對(duì)待的原則，我們?cè)诙惙ǎú莅福┲胁捎昧顺�額累進(jìn)稅率的辦法征收所得稅。即按企業(yè)所得額的大小，分訂五級(jí)稅率：最低一級(jí)是年所得額不滿25萬(wàn)元（人民幣，下同）的部分，稅率為20％；最高一級(jí)是企業(yè)年所得額超過100萬(wàn)元的部分，稅率為40％。在征收所得稅的同時(shí)，另按企業(yè)年所得額征收10％的地方所得稅。按照現(xiàn)在設(shè)計(jì)的稅率，它的好處是：
第一，對(duì)所有外國(guó)企業(yè)，不分國(guó)籍，不分行業(yè)，包括石油在內(nèi)，都用一個(gè)稅法征稅，符合國(guó)際上的通常作法。這樣，有利于外國(guó)企業(yè)在我國(guó)繳納的所得稅，得到本國(guó)政府的抵免，并為我國(guó)政府與外國(guó)政府簽訂稅收協(xié)定奠定法律基礎(chǔ)。
第二、外國(guó)企業(yè)所得稅，用累進(jìn)稅率征收，可以適應(yīng)大小企業(yè)的不同情況。把所得稅和地方所得稅合起來試算，一些大企業(yè)年所得額一般在1000萬(wàn)元以上，負(fù)擔(dān)率可達(dá)48.75％至49.87％；而廣東、福建等地的合作經(jīng)營(yíng)企業(yè)，年所得額多數(shù)在50萬(wàn)元以下，所得稅負(fù)擔(dān)率只有30％至32.5％。這不僅低于一些發(fā)達(dá)國(guó)家的所得稅負(fù)擔(dān)水平，而且低于一些發(fā)展中國(guó)家的負(fù)擔(dān)水平。
第三，這次對(duì)外國(guó)企業(yè)只征收所得稅和地方所得稅，不征收匯出利潤(rùn)所得稅。這樣做，可以避免與外國(guó)在稅收抵免等問題上發(fā)生矛盾。
二、關(guān)于預(yù)提所得稅
稅法（草案）規(guī)定，外國(guó)企業(yè)在我國(guó)境內(nèi)沒有設(shè)立經(jīng)營(yíng)機(jī)構(gòu)，而有來源于中國(guó)的股息、利息、租金、特許權(quán)使用費(fèi)等項(xiàng)的所得，應(yīng)繳納20％的所得稅，稅款由支付單位在支付款項(xiàng)時(shí)代扣代繳。這就是通常所說的預(yù)提所得稅。目前許多國(guó)家都征收這種稅，稅率一般在20％至30％之間。考慮到我國(guó)對(duì)外經(jīng)濟(jì)合作日益發(fā)展，付給外國(guó)企業(yè)的上述各項(xiàng)支出將不斷增加。如果我們不征稅，外商照樣要向本國(guó)政府繳稅。同時(shí)，我國(guó)個(gè)人所得稅法規(guī)定，對(duì)個(gè)人取得上述收入也要征收20％的所得稅。因此，對(duì)這些外國(guó)企業(yè)的收入按20％的稅率征收預(yù)提所得稅，是必要的合理的。
三、關(guān)于減稅、免稅
這個(gè)稅法（草案）中，對(duì)需要在稅收上給予鼓勵(lì)和照顧的，也作了規(guī)定。例如，對(duì)于從事農(nóng)業(yè)、林業(yè)、牧業(yè)等利潤(rùn)率低的企業(yè)，從開始獲利的年度起，可以免征所得稅和地方所得稅1年，減半征收2年。減免稅期滿后，從第四年開始的以后10年內(nèi)，經(jīng)過批準(zhǔn)還可以給予減稅15％至30％的照顧。例如，對(duì)國(guó)際金融組織貸款給中國(guó)政府和中國(guó)國(guó)家銀行的利息所得，以及外國(guó)銀行按照優(yōu)惠利率貸款給中國(guó)國(guó)家銀行的利息所得，可以免予征收預(yù)提所得稅。又如，對(duì)生產(chǎn)規(guī)模小、利潤(rùn)少的外國(guó)企業(yè)，省、市、自治區(qū)人民政府還可以根據(jù)國(guó)家政策和發(fā)展本地區(qū)經(jīng)濟(jì)的需要，給予適當(dāng)減征或者免征地方所得稅。所有這些減稅免稅規(guī)定，對(duì)于我們利用外國(guó)資金進(jìn)行社會(huì)主義現(xiàn)代化建設(shè)，是有積極作用的。
這個(gè)稅法（草案）是否妥當(dāng)，請(qǐng)審議。