【正文】 rdance with tax laws and administrative regulations.Chapter Three: Payable Tax Article 22: The taxable ine of Enterprises shall be the balance derived from the taxable ine of Enterprises multiplies the applicable rate and minus the tax amount of tax reduction and exemption pursuant to the preferential tax treatment hereof. Article 23: The ine tax that has been paid outside the territory for the following ine obtained by Enterprises may be offset from the payable tax of the current period. The offset limit is the payable tax calculated in accordance with provisions hereof in respect of the ine of such item, the portion in excess of the offset limit may be made up by the balance of the offset amount of the current year out of the annual offset limit within the next five years: taxable ine originating outside China by resident enterprises。 taxable ine incurred outside China that is obtained by institutions or establishments of nonresident enterprises set up in China with an actual relationship with such institution or establishment. Article 24: Where ine from equity investment such as dividend and bonus originating outside the territory of China is shared by foreign enterprises directly or indirectly controlled by resident enterprises, the portion undertaken by foreign enterprises in the actual ine tax actually paid outside the territory by foreign enterprises may be offset in the offset limit prescribed in Article 23 hereof as the ine tax that may be offset outside the territory by such resident enterprises.Chapter Four: Preferential Tax Treatment Article 25: The industries and projects with key support and under encouraged development by the State may be given preferential enterprise ine tax treatment. Article 26: The following ine of Enterprises shall be taxexempted ine: from interests on government bonds。 from equity investment ine such as dividend and bonus between qualified resident enterprises。 from equity investment such as dividend and bonus obtained from resident enterprises by nonresident enterprises that have set up institutions or establishments in China with an actual relationship with such institutions or establishments。 of qualified nonprofit organizations. Article 27: The following ine may be subject to exempted or reduced enterprise ine tax: from engaging in projects of agriculture, forestry, animal husbandry and fisheries by Enterprises。 from investment and operation of infrastructure projects with key state support such as habour, pier, airport, railway, highway, electricity and hydroelectricity by Enterprises。 from engaging in qualified projects of environmental protection and energy and water conservation。 from qualified transfer of technology by Enterprises。 and prescribed by Paragraph Three of Article 3 hereof. Article 28: Smallscale Enterprises with minimal profits that are qualified are subject to the applicable enterprise ine tax rate with a reduction of 20%. High and new technology Enterprises that require key state support are subject to the applicable enterprise ine tax rate with a reduction of 15%. Article 29: The autonomous authority of ethnic autonomous locality may decide on the reduction or exemption of the portion of enterprise ine tax shared by the locality that shall be paid by Enterprises of the ethnic autonomous locality. Where an autonomous prefecture or autonomous county decides on the reduction or exemption, they must report to the people’s government of province, autonomous region or municipality directly under the central government for approval. Article 30: Weighted deduction may be puted in taxable ine for the following expenses of Enterprises: and development fees incurred by Enterprises in the development of new technology, new products and new skills。 and wages paid by Enterprises for job placement of the disabled and of other personnel encouraged by the State. Article 31: Venture investment enterprises that engage in venture investment requiring key state support and encouragement may offset the taxable ine at a certain ratio of the investment amount. Article 32: Where the fixed assets of Enterprises actually require accelerated depreciation due to technology advancement, the years of depreciation may be shortened or the accelerated depreciation method may be adopted. Article 33: The ine obtained by Enterprises from the production of products in line with state industrial policies through prehensive use of resources may be deducted from the taxable ine. Article 34: The investment by Enterprises on procurement of special facilities for environmental protection, energy and water conservation and safe production may be subject to an offset tax amount at a certain ratio. Article 35: The specific measures of preferential tax treatment prescribed by this Law shall be formulated by the State Council. Article 36: Where there is a significant impact on the business activities of Enterprises pursuant to the needs of national economy and social development, or due to unexpected public incidents, the State Council may formulate the special preferential policy of enterprise ine tax and report to the Standing Committee of the National People’s Congress for the record.文章出處：中華人民共和國企業(yè)所得稅法(中華人民共和國第十屆全國人民代表大會第五次會議于2007年3月16日通過，中華人民共和國第六十三號主席令頒布，2008年1月1日起施行)第一章 總 則第一條 在中華人民共和國境內(nèi)，企業(yè)和其他取得收入的組織(以下統(tǒng)稱企業(yè))為企業(yè)所得稅的納稅人，依照本法的規(guī)定繳納企業(yè)所得稅。個人獨(dú)資企業(yè)、合伙企業(yè)不適用本法。第二條 企業(yè)分為居民企業(yè)和非居民企業(yè)。本法所稱居民企業(yè)，是指依法在中國境內(nèi)成立，或者依照外國(地區(qū))法律成立但實(shí)際管理機(jī)構(gòu)在中國境內(nèi)的企業(yè)。本法所稱非居民企業(yè)，是指依照外國(地區(qū))法律成立且實(shí)際管理機(jī)構(gòu)不在中國境內(nèi)，但在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的，或者在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所，但有來源于中國境內(nèi)所得的企業(yè)。第三條 居民企業(yè)應(yīng)當(dāng)就其來源于中國境內(nèi)、境外的所得繳納企業(yè)所得稅。非居民企業(yè)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所的，應(yīng)當(dāng)就其所設(shè)機(jī)構(gòu)、場所取得的來源于中國境內(nèi)的所得，以及發(fā)生在中國境外但與其所設(shè)機(jī)構(gòu)、場所有實(shí)際聯(lián)系的所得，繳納企業(yè)所得稅。非居民企業(yè)在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所的，或者雖設(shè)立機(jī)構(gòu)、場所但取得的所得與其所設(shè)機(jī)構(gòu)、場所沒有實(shí)際聯(lián)系的，應(yīng)當(dāng)就其來源于中國境內(nèi)的所得繳納企業(yè)所得稅。第四條 企業(yè)所得稅的稅率為25%。非居民企業(yè)取得本法第三條第三款規(guī)定的所得，適用稅率為20%。第二章 應(yīng)納稅所得額第五條 企業(yè)每一納稅年度的收入總額，減除不征稅收入、免稅收入、各項(xiàng)扣除以及允許彌補(bǔ)的以前年度虧損后的余額，為應(yīng)納稅所得額。第六條 企業(yè)以貨幣形式和非貨幣形式從各種來源取得的收入，為收入總額。包括：(一)銷售貨物收入