if the "two-year exemption" of enterprise income tax has been actually enjoyed for less than 2 years before 2002 (excluding 2002), the remaining period of tax exemption and the "three-year reduced payment" shall be implemented from thereon.

如果2002年(不含〉之前实际享受企业所得税“两免”政策未满两年的，继续执行剩余的 免税期限及“三减半”的政策。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 17.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 17.05.2011

Income from production and business operations and other income derived by the branches within or outside China of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax.

外商投资企业在中国境内或者境外分支机构的生产、经营所得和其他所得，由总机构汇总缴纳所得税。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011

For commodities which come under state export license control, the enterprise shall apply for export license in accordance with the document of ratification, and Customs shall check and issue clearance.

其中属于国家实行出口许可证管理的商品，凭批准文件申领出口许可证， 海关凭以验放。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011

Letter of intent of annexation concluded by the merge and the merged enterprise.

兼并企业和被兼并企业签订的兼并意向书；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

The undertaking enterprise must register with the customs and have the corresponding production capacity.

承揽企业须经海关注册登记，具有相应的加工生产能力。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011

The partners may, in accordance with the stipulations in the partnership agreement or the decision of all partners, increase or decrease their capital contributions to the partnership enterprise.

合伙人按照合伙协议的约定或者经全体合伙人决定，可以增加或者减少对合伙企业的出资。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

Where the customs has found that the documents submitted by the operating enterprise for putting on record processing trade goods are not in conformity with the facts, it shall deal with the case pursuant to the following provisions:

海关发现经营企业办理加工贸易货物备案手续提交的单证与事实不符的，应当按照 下列规定处理：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011

Any enterprise holding the patent right may include the said money prize paid to such inventors or designers into its production cost; any institution holding the patent right may disburse the said money prize out of its operating expenses.

发给发明人或者设计人的奖金，企业可以计入成本，事业单位可以从事业费中列支。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 26.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 26.04.2011

The members of a futures exchange shall be the enterprise legal persons or other economic organizations registered within the territory of the People's Republic of China.

期货交易所会员应当是在中华人民共和国境内登记注册的企业法人或者其他经济组织。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 30.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 30.04.2011

The board decided to offset the debt owed by the claimant to the hotel by the investment of one party of the cooperation enterprise, and it had confused two different legal relationships and exceeded power of the board.

合作企业董事会决定以合作企业一方当事人的投资款来抵销申诉人对酒店的债务，是混淆了两种不同的法律关系，是超越了董事会的权力的。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 30.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 30.04.2011

Where the operating enterprise has provided guarantee, the customs shall discharge the guarantee pursuant to the provisions after the verification and writing-off is concluded.

经营企业已经办理担保的，海关在核销结案后按照规定解除担保。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 18.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 18.04.2011

Under certain circumstances, a legal person enterprise at the Outer Area may, upon approval of the customs directly under the General Administration of Customs, set up a branch within Zhuhai Park according to law.

特殊情况下，经直属海关批准，区外法人企业可以依法在珠海园区内设立分支机构。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 30.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 30.04.2011

Where the original enterprise is in any of the following situations, even if it has made the establishment (business start) registration, its enterprise income tax shall be subject to taxation by the original taxation organ:

原有企业凡属下列情况者，即使办理了设立（开业）登记，其企业所得税仍由原征管机构：

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011

An enterprise frequently receiving individual remittance that is obviously unrelated to its range of business within a short period of time;

短期内频繁地收取来自与其经营业务明显无关的个人汇款；

© 中国投资指南

http://www.fdi.gov.cn/index.htm 01.04.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 01.04.2011

The donations to education by taxpayers through the non-profit public organizations or state organs within the territory of China may be fully deducted before paying enterprise income tax and individual income tax.

纳税人通过中国境内非营利的社会团体、国家机关向教育事业的捐赠，准予在企业所得税和个人所得税前全额扣除。

© 中国投资指南

http://www.fdi.gov.cn/index.htm 27.05.2011

© Invest in China

http://www.fdi.gov.cn/index.htm 27.05.2011