全國人民代表大會

中華人民共和國全國人民代表大會常務委員會委員長令（五屆第13號） (附英文)

中華人民共和國第五屆全國人民代表大會第四次會議于1981年12月13日通過了《中華人民共和國外國企業所得稅法》，現予公布，自1982年1月1日起施行。

委員長 葉劍英
1981年12月13日
中華人民共和國外國企業所得稅法

（1981年12月13日第五屆全國人民代表大會第四次會議通過 1981年12月13日全國人民代表大會常務委員會委員長令第十三號公布 自1982年1月1日起施行）

第一條 在中華人民共和國境內，外國企業的生產、經營所得和其它所得，都按照本法的規定繳納所得稅。
本法所稱外國企業，除第十一條另有規定者外，是指在中華人民共和國境內設立機構，獨立經營或者同中國企業合作生產、合作經營的外國公司、企業和其它經濟組織。
第二條 外國企業每一納稅年度的收入總額，減除成本、費用以及損失后的余額，為應納稅的所得額。
第三條 外國企業的所得稅，按應納稅的所得額超額累進計算，稅率如下：
全年所得額不超過二十五萬元的，稅率為百分之二十；
全年所得額超過二十五萬元至五十萬元的部分，稅率為百分之二十五；
全年所得額超過五十萬元至七十五萬元的部分，稅率為百分之三十；
全年所得額超過七十五萬元至一百萬元的部分，稅率為百分之三十五；
全年所得額超過一百萬元的部分，稅率為百分之四十。
第四條 外國企業按照前條規定繳納所得稅的同時，應當另按應納稅的所得額繳納百分之十的地方所得稅。
對生產規模小，利潤低，需要給予減征或者免征地方所得稅的外國企業，由企業所在地的省、自治區、直轄市人民政府決定。
第五條 從事農業、林業、牧業等利潤率低的外國企業，經營期在十年以上的，經企業申請，稅務機關批準，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。
按前款規定免稅、減稅期滿后，經財政部批準，還可以在以后的十年內繼續減征百分之十五至百分之三十的所得稅。
第六條 外國企業發生年度虧損，可以從下一年度的所得中提取相應的數額彌補；下一年度的所得額不足彌補的，可以逐年提取所得繼續彌補，但是最長不得超過五年。
第七條 外國企業繳納所得稅，按年計算，分季預繳。每季在季度終了后十五日內預繳；每年在年度終了后五個月內，匯算清繳，多退少補。
第八條 外國企業應當在每次預繳所得稅的期限內，向當地稅務機關報送預繳所得稅申報表；年度終了后四個月內，報送年度所得稅申報表和會計決算報表。
第九條 外國企業的財務、會計制度，應當報送當地稅務機關備查。
外國企業的財務、會計處理辦法同稅法規定有抵觸的，應當依照稅法規定計算納稅。
第十條 外國企業依法開業、停業，應當持有關證件向當地稅務機關辦理稅務登記。
第十一條 外國公司、企業和其它經濟組織，在中國境內沒有設立機構而有來源于中國的股息、利息、租金、特許權使用費和其它所得，應當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。
按照前款規定繳納的所得稅，以取得所得的外國公司、企業和其它經濟組織為納稅義務人，以支付所得的單位為扣繳義務人。扣繳義務人每次所扣的稅款，應當于五日內繳入國庫，并向稅務機關報送扣繳所得稅報告表。
國際金融組織貸款給中國政府和中國國家銀行的利息所得，免征所得稅。外國銀行按照優惠利率貸款給中國國家銀行的利息所得，也免征所得稅。
外國銀行在中國國家銀行的存款和按照一般利率貸款給中國國家銀行的利息所得，應當繳納所得稅；但是，中國國家銀行在對方國內的存款、貸款利息所得不繳納所得稅的，可以相應給予免稅。
第十二條 稅務機關有權對外國企業的財務、會計和納稅情況進行檢查；有權對扣繳義務人代扣代繳稅款情況進行檢查。外國企業和扣繳義務人必須據實報告，并提供有關資料，不得拒絕或隱瞞。
第十三條 外國企業的所得稅以人民幣為計算單位。所得為外國貨幣的，按照中華人民共和國國家外匯管理總局公布的外匯牌價折合成人民幣繳納稅款。
第十四條 外國企業和扣繳義務人必須按照規定的期限，繳納稅款。逾期不繳的，稅務機關除限期繳納外，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 外國企業違反本法第八條、第九條、第十條、第十二條規定的，稅務機關可以酌情處以罰金。
扣繳義務人違反本法第十一條規定的，稅務機關除限期追繳應扣未扣稅款外，可以酌情處以應扣未扣稅款的一倍以下的罰金。
外國企業偷稅、抗稅的，稅務機關除追繳稅款外，可以根據情節輕重，處以應補稅款五倍以下的罰金。情節嚴重的，由當地人民法院依法處理。
第十六條 外國企業同稅務機關在納稅問題上發生爭議時，必須先按照規定納稅，然后再向上級稅務機關申請復議。如果不服復議后的決定，可以向當地人民法院提起訴訟。
第十七條 中華人民共和國政府和外國政府之間訂有稅收協定的，按照協定的規定辦理。
第十八條 本法的施行細則，由中華人民共和國財政部制定。
第十九條 本法自１９８２年１月１日起施行。
附
1． 中華人民共和國全國人民代表大會常務委員會委員長令（五屆第13號）

相關文件
1． 關于《中華人民共和國外國企業所得稅法草案》的說明

2． 中華人民共和國第五屆全國人民代表大會法案委員會關于三個法律草案的審查報告







(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



關于《中華人民共和國外國企業所得稅法草案》的說明

　　財政部副部長 謝明

我受國務院的委托，現對《中華人民共和國外國企業所得稅法草案》，作一簡要說明。
中外合資經營企業所得稅法公布施行后，對在我國境內的中外合資經營企業征收所得稅的問題已經解決。但是，對在我國境內設立機構，獨立經營或同我國企業合作生產經營的外國企業，以及不在我國境內設立機構，而有來源于中國的股息、利息、租金、特許權使用費等項所得的外國企業，還沒有相應的征稅辦法。目前外國企業在我國境內設立機構、經營業務的有幾百家，同我國合作經營的外國企業在廣東、福建等地不斷增加，中外合作開發石油、煤炭的工作也正在進行，我國海上石油的開發將在近期內進行招標。因此，制訂和頒布外國企業所得稅法，是當前一項緊迫的工作。
根據這一情況，為了有利于吸引外資，加快發展我國對外經濟合作和技術交流，發展我國經濟，我們草擬了一個對外國企業征收所得稅的規定。經過與有關部門多次座談討論，向福建、廣東兩省的同志征求意見。并就稅法中的主要內容，向國內外稅收法律專家進行了咨詢調查。現在送請審議的這個稅法（草案），是反復研究形成的。
一、關于所得稅的稅率設計
所得稅的稅率問題，是這個法的核心問題。總的考慮，稅率要合理，以達到既能吸引外國企業來華投資，又不損害我國權益的目的。對在我國境內設立機構、獨立從事生產經營的外國企業，以及同我國企業合作生產經營的外國企業，從我國實際出發，根據利多多征、利少少征和同等對待的原則，我們在稅法（草案）中采用了超額累進稅率的辦法征收所得稅。即按企業所得額的大小，分訂五級稅率：最低一級是年所得額不滿25萬元（人民幣，下同）的部分，稅率為20％；最高一級是企業年所得額超過100萬元的部分，稅率為40％。在征收所得稅的同時，另按企業年所得額征收10％的地方所得稅。按照現在設計的稅率，它的好處是：
第一，對所有外國企業，不分國籍，不分行業，包括石油在內，都用一個稅法征稅，符合國際上的通常作法。這樣，有利于外國企業在我國繳納的所得稅，得到本國政府的抵免，并為我國政府與外國政府簽訂稅收協定奠定法律基礎。
第二、外國企業所得稅，用累進稅率征收，可以適應大小企業的不同情況。把所得稅和地方所得稅合起來試算，一些大企業年所得額一般在1000萬元以上，負擔率可達48.75％至49.87％；而廣東、福建等地的合作經營企業，年所得額多數在50萬元以下，所得稅負擔率只有30％至32.5％。這不僅低于一些發達國家的所得稅負擔水平，而且低于一些發展中國家的負擔水平。
第三，這次對外國企業只征收所得稅和地方所得稅，不征收匯出利潤所得稅。這樣做，可以避免與外國在稅收抵免等問題上發生矛盾。
二、關于預提所得稅
稅法（草案）規定，外國企業在我國境內沒有設立經營機構，而有來源于中國的股息、利息、租金、特許權使用費等項的所得，應繳納20％的所得稅，稅款由支付單位在支付款項時代扣代繳。這就是通常所說的預提所得稅。目前許多國家都征收這種稅，稅率一般在20％至30％之間。考慮到我國對外經濟合作日益發展，付給外國企業的上述各項支出將不斷增加。如果我們不征稅，外商照樣要向本國政府繳稅。同時，我國個人所得稅法規定，對個人取得上述收入也要征收20％的所得稅。因此，對這些外國企業的收入按20％的稅率征收預提所得稅，是必要的合理的。
三、關于減稅、免稅
這個稅法（草案）中，對需要在稅收上給予鼓勵和照顧的，也作了規定。例如，對于從事農業、林業、牧業等利潤率低的企業，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，經過批準還可以給予減稅15％至30％的照顧。例如，對國際金融組織貸款給中國政府和中國國家銀行的利息所得，以及外國銀行按照優惠利率貸款給中國國家銀行的利息所得，可以免予征收預提所得稅。又如，對生產規模小、利潤少的外國企業，省、市、自治區人民政府還可以根據國家政策和發展本地區經濟的需要，給予適當減征或者免征地方所得稅。所有這些減稅免稅規定，對于我們利用外國資金進行社會主義現代化建設，是有積極作用的。
這個稅法（草案）是否妥當，請審議。