中华人民共和国外商投资企业和外国企业所得税法 2
Income Tax Law of the People s Republic of China for Enterprises with Foreign Investment and Foreign Enterprises 3
中华人民共和国财政部对外国企业常驻代表机构征收工商统一税、企业所得税的暂行规定 18
Interim Provision Concerning Imposition of Consolidated Industrial and Commercial Tax and Enterprise Income Tax on Resident Representative Offices of Foreign Enterprises 19
中华人民共和国外商投资企业和外国企业所得税法实施细则 24
Rules for the Implementation of the Income Tax Law of the People Republic of China for Enterprises with Foreign Investment and Foreign Enterprises 25
国务院关于外国企业来源于我国境内的利息等所得减征所得税问题的通知 82
Circular of the State Council Concerning Reduction of Income Tax on Interest and Other Incomes of Foreign Enterprises from Sources within the Territory of China 83
关于外商投资企业和外国企业所得税法实施细则第七十二条有关项目解释的通知 84
Circular Concerning Interpreting Relevant Items in Article 72 of the Rules for the Implementation of the Income Tax Law of the People s Republic of China on Enterprises with Foreign Investment and Foreign Enterprises 85
国家税务总局关于外商投资企业分支机构适用所得税税率问题的通知 88
Circular of the State Administration of Taxation on Issues Concerning Income Tax Rate Applicable to Branches of Enterprises with Foreign Investment 89
关于外商投资企业合并、分立、股权重组、资产转让等重组业务所得税处理的暂行规定 90
Interim Provisions on the Treatment of Income Tax on Reorganization Business Activities such as Merger,Division,Rearrangement of Share Rights and Transfer of Assets by Foreign Investment Enterprises 91
企业所得税减免税管理办法 110
Measures for the Administration of Enterprise Income Tax Reduction and Exemption 111
境外所得计征所得税暂行办法 118
Interim Measures for Calculating and Levying Income Tax on Income from abroad(Revised Version) 119
国家税务总局关于个人认购股票等有价证券而从雇主取得折扣或补贴收入有关征收个人所得税问题的通知 126
Circular of the State Administration of Taxation on Imposing Individual Income Tax on Discount or Compensation Received from Employers by Purchasing Stocks and Securities 127
国家税务总局关于实施对设在中西部地区的外商投资企业给予三年减按15％税率征收企业所得税的优惠的通知 130
Circular of the State Administration of Taxation on the Implementation of Enterprise Income Tax Preference at a Reduced 15％ Tax Rate Within Three Years for Enterprises with Foreign Investment in Central and Western Areas 131
国家税务总局关于外商投资企业技术开发费抵扣应纳税所得额有关问题的通知 134
Circular of the State Administration of Taxation on Relevant Issues Concerning Deduction of Technology Development Expense from Taxable Income of Enterprises with Foreign Investment 135