中华人民共和国外商投资企业和外国企业所得税(4)

中华人民共和国外商投资企业和外国企业所得税法(英文版)

The taxable income of an enterprise with foreign investment and an

establishment or a place set up in China to engage in production or

business operations by a foreign enterprise, shall be the amount remaining

from its gross income in a tax year after the costs, expenses and losses have been deducted.

Article 5

The income tax on enterprises with foreign investment and the income tax

which shall be paid by foreign enterprises on the income of their

establishments or places set up in China to engage in production or

business operations shall be computed on the taxable income at the rate of thirty percent, and local income tax shall be computed on the taxable

income at the rate of three percent.

Article 6

The State shall, in accordance with the industrial policies, guide