日前，国务院公布了《中华人民共和国企业所得税法实施条例》（以下简称实施条例）。实施条例将于2008年1月1日正式施行。为便于大家理解实施条例有关内容，国务院法制办、财政部、国家税务总局负责人接受了记者的采访。
Two days ago, the State Council announced the Implementation Regulations of the PRC Enterprise Income Tax Law (referred to as "Implementation Regulations" hereafter), which will take effect on 1st January 2008. To facilitate better understanding of the Implementation Regulations, the officials in charge of the Legislative Affairs Office of the PRC State Council, the Ministry of Finance and State Administration of Taxation responded to questions from newspaper reporters in the press conference held on 13th December 2007
问：国务院制定实施条例的背景是什么？
Q: What are the backgrounds for the State Council to formulate the Implementation Regulations?
答：2007年3月16日，十届全国人大五次会议审议通过《中华人民共和国企业所得税法》（以下简称企业所得税法），统一了内、外资企业所得税制度，并将于2008年1月1日起施行。为了确保企业所得税法的顺利施行，有必要制定实施条例，对企业所得税法的有关规定做进一步细化，并与企业所得税法同步施行。为此，财政部、国家税务总局起草了《中华人民共和国企业所得税法实施条例（送审稿）》（以下简称送审稿）报请国务院审议。国务院法制办就送审稿征求了全国人大相关部门和国务院有关部门，各省、自治区、直辖市和计画单列市人民政府，以及香港、澳门特别行政区政府的意见，并与财政部、国家税务总局共同召开座谈会听取了部分内、外资企业和专家的意见。在此基础上，国务院法制办、财政部、国家税务总局又对送审稿进行了反复研究、修改，形成了《中华人民共和国企业所得税法实施条例（草案）》，报请国务院常务会议审议通过后，以国务院令形式公布施行。
A: The Fifth Session of the National People's Congress passed the PRC Enterprise Income Tax Law (referred to as the "EIT Law" hereafter) on 16th March 2007, which unified the income tax systems for domestically funded and foreign funded enterprises and will come into force on 1st January 2008. To ensure the smooth implementation of the EIT Law, it is necessary to formulate regulations to give details about and effectuate the EIT Law, and put the Implementation Regulations into force at the same time as the EIT Law. The draft Implementation Regulations, jointly prepared by the Ministry of Finance and the State Administration of Taxation, were submitted to the State Council for Review. The Legislative Affairs Office of the State Council sent out the drafts to the relevant departments under the National People's Congress, the Ministries under the State Council, and the governments at the provincial level, the governments of the autonomous regions, the governments of the municipality directly under the State Council, and the governments of the Hong Kong and Macao Special Administrative Region in order to seek their views and opinions. The Legislative Affairs Office also held meetings with the Ministry of Finance and State Administration of Taxation, external experts and representatives of foreign investment enterprises to seek their views and opinions. Thereafter, the Legislative Affairs Office, together with the Ministry of Finance, the State Administration of Taxation, conducted in depth studies into the drafts and made modifications before it was finalized. The final drafts were announced as the Implementation Regulations under the Administrative Decree of the State Council after the Standing Committee of the State Council completed the reviews.
问：实施条例对企业所得税法规定的纳税人作了哪些细化规定？
Q: What details are given in the Implementation Regulations about the taxpayers in the EIT Law?

答：企业所得税法规定，企业和其他取得收入的组织为企业所得税的纳税人。为进一步增强企业所得税法的可操作性，明确企业所得税纳税人的范围，实施条例规定，企业、事业单位、社会团体以及其他取得收入的组织为企业所得税的纳税人。
A: The EIT Law provides that the taxpayers are the enterprises and other income earning organizations. To enhance operability of the EIT Law and define the scope for the income taxpayers, the Implementation Regulations provide that enterprises, institutions, community associations, and other income earning organizations are the payers of income tax.
按照国际通行做法，企业所得税法将纳税人划分为"居民企业"和"非居民企业"，并分别规定其纳税义务，即居民企业就其境内外全部所得纳税；非居民企业就其来源于中国境内所得部分纳税。同时，为了防范企业避税，对依照外国（地区）法律成立但实际管理机构在中国境内的企业也认定为居民企业；非居民企业还应当就其取得的与其在中国境内设立的机构、场所有实际联系的境外所得纳税。为此，实施条例对"实际管理机构"的政策含义做了明确，即指对企业的生产经营、人员、账务、财产等实施实质性全面管理和控制的机构；对非居民企业所设立的"机构、场所"的政策含义也做了明确，即指在中国境内从事生产经营活动的机构、场所，包括管理机构、营业机构、办事机构、工厂、农场、提供劳务的场所、从事工程作业的场所等，并明确非居民企业委托营业代理人在中国境内从事生产经营活动的，包括委托单位和个人经常代其签订合同，或者储存、交付货物等，视为非居民企业在中国境内设立机构、场所。
The EIT Law follows the international practices of dividing taxpayers into resident enterprises and non-resident enterprises. Tax residents pay income tax on worldwide income. Non-tax residents pay income tax on PRC-source income. In order to prevent tax avoidance, the enterprises that are incorporated under the foreign law but the actual management of which is located in China, are classified as resident enterprises. Non-tax residents shall pay tax on income that is effectively connected with the place of business they have set up in China. The Implementation Regulations clarify that the place of actual management refers to the organization that exercises substantial and overall management and control over the production, employees, books of accounts and property of the enterprise; and that establishment and place a non-resident enterprise set up inside China includes the management office, sales office, business office, factory, farms, place for delivering services and carrying on engineering projects. It also provides that non-residents who appoint agent to do business inside China including the signing of contracts, or storage and delivery of goods, are considered to have set up an establishment and place of business inside China.
问：实施条例对企业所得税法规定的收入作了哪些具体规定？
Q: What specific provisions for revenue in the EIT Law are given by the Implementation Regulations?

答：企业所得税法规定，企业以货币形式和非货币形式从各种来源取得的收入，为收入总额。实施条例进一步规定，企业取得收入的货币形式，包括现金、存款、应收账款、应收票据、准备持有至到期的债券投资以及债务的豁免等；企业取得收入的非货币形式，包括固定资产、生物资产、无形资产、股权投资、存货、不准备持有至到期的债券投资、劳务以及有关权益等，企业以非货币形式取得的收入，以公允价值确定收入额。同时，实施条例明确了企业取得的各种形式收入的概念，以及收入实现的确认方法。
A: The EIT Law provides that the gross revenue of the enterprises comprises the income the enterprise receives in monetary terms or non-monetary terms. Monetary income includes the receipt of cash, deposit, account receivables, bills receivable, securities held to maturity and waiver of debt obligations; non-monetary income includes the receipt of fixed assets, biological assets, intangible assets, equity interest, inventory, securities not held to maturity, services and related interest. The fair value should be adopted as a measurement for non-monetary income. In addition, the accrual principle should be followed in the recognition of sales revenue.
问：实施条例对企业支出扣除的原则、范围和标准作了哪些规定？
Q: What specific provisions for the principle, scope and criteria of deductions are given by the Implementation Regulations?
答：企业所发生的支出，是否准予在税前扣除，以及扣除范围和标准的大小，直接决定着企业应纳税所得额的计算，进而影响到企业应纳税额的大小。企业所得税法第八条规定，企业实际发生的与取得收入有关的、合理的支出，包括成本、费用、税金、损失和其他支出，准予在计算应纳税所得额时扣除。为进一步明确企业支出准予税前扣除的基本原则，实施条例规定，准予企业税前扣除的与取得收入有关的支出，是指与取得收入直接相关的支出；合理的支出，是指符合生产经营活动常规，应当计入当期损益或者有关资产成本的必要和正常的支出。在此基础上，实施条例对企业支出扣除的具体范围和标准，主要作了以下具体规定：
The deductibility of the expenses, the scope and criteria of deductible expenses will have direct impact on the computation of taxable income and thus the amount of tax payable. Article 8 of the EIT Law provides that the payments that are reasonable and related to the earning of income including costs, expenses, taxes, losses and other payments are deductible in the computation of taxable income. The Implementation Regulations give the detailed scope of deduction and criteria as below:
（一）明确了工资薪金支出的税前扣除。
老税法对内资企业的工资薪金支出扣除实行计税工资制度，对外资企业实行据实扣除制度，这是造成内、外资企业税负不均的重要原因之一。实施条例统一了企业的工资薪金支出税前扣除政策，规定企业发生的合理的工资薪金支出，准予扣除。对合理的判断，主要从雇员实际提供的服务与报酬总额在数量上是否配比合理进行，凡是符合企业生产经营活动常规而发生的工资薪金支出都可以在税前据实扣除。
(a) Deduction of wages and salaries before tax
The old income tax regulations for domestically funded enterprises imposed a limit on the taxpayer regarding the deduction of wages and salaries. Foreign invested enterprises do not have such restrictions under the old income tax law. The Implementation Regulations give a unified treatment for both types of enterprises regarding the deductions of wages and salaries from income. Where the wages and salaries incurred are reasonable, they are deductible.
（二）具体规定了职工福利费、工会经费、职工教育经费的税前扣除。
(b) Deduction of staff welfare expenses, trade union operating fees, staff education expenses before tax
老税法规定，对企业的职工福利费、工会经费、职工教育经费支出分别按照计税工资总额的14%、2%、1.5%计算扣除。实施条例继续维持了职工福利费和工会经费的扣除标准，但由于计税工资已经放开，实施条例将"计税工资总额"调整为"工资薪金总额"，扣除额也就相应提高。为鼓励企业加强职工教育投入，实施条例规定，除国务院财政、税务主管部门另有规定外，企业发生的职工教育经费支出，不超过工资薪金总额2.5％的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。
The old income tax regulations provided that the payments for staff welfare expenses, trade union operating contributions, and staff education were set at 14$, 2% and 1.5% on the total amount of gross wages and salaries. The Implementation Regulations provide that the deduction for staff welfare expenses, trade union operating contributions, and staff education expenses shall not exceeding 14%, 2% and 2.5% on the total amount of wages and salaries respectively, except that there are different provisions made by the Ministry of Finance and the State Administration of Taxation. Where the payments have exceeded the prescribed ratio, the excess can be carried forward and deducted from income in future tax years.
（三）调整了业务招待费的税前扣除。
(c) Deduction of entertainment expenses before tax
老税法对内、外资企业业务招待费支出实行按销售收入的一定比例限额扣除。考虑到商业招待和个人消费之间难以区分，为加强管理，同时借鉴国际经验，实施条例规定，企业发生的与生产经营活动有关的业务招待费支出，按照发生额的60％扣除，但最高不得超过当年销售（营业）收入的5%。
The old tax law for domestically funded enterprises and that for foreign funded enterprises gave different deduction criteria. Since it is difficult to distinguish corporate and personal entertainment, the Implementation Regulations provide that deductible amount of entertainment expenses incurred in connection with business activities should be limited to 60% of the actual expended amount, but the maximum amount cannot exceed 0.5% of the sales (business) revenue for the current year.
（四）统一了广告费和业务宣传费的税前扣除。
(d) Unifying the deduction of advertising and marketing expenses before tax
关于企业发生的广告费和业务宣传费支出的税前扣除，老税法对内资企业实行的是根据不同行业采用不同的比例限制扣除的政策，对外资企业则没有限制。实施条例统一了企业的广告费和业务宣传费支出税前扣除政策，同时，考虑到部分行业和企业广告费和业务宣传费发生情况较为特殊，需要根据其实际情况作出具体规定，实施条例规定，除国务院财政、税务主管部门另有规定外，广告费和业务宣传费支出不超过当年销售（营业）收入15％的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。
The old tax regulations for domestically funded enterprises impose a limit on the deduction of advising expenses while the old tax law for foreign investment enterprises does not impose such a limit. The new EIT Law unifies the treatment and set the limit to the deduction of the advertising expenses to 15% of the sales (business) revenue. The portion in excess of the 15% can be carried over for deduction in future tax years.
（五）明确公益性捐赠支出税前扣除的范围和条件。
(e) Condition and scope for the deduction of charitable donation
关于公益性捐赠支出扣除，老税法对内资企业采取在比例内扣除的办法（应纳税所得额的3%以内），对外资企业没有比例限制。为统一内、外资企业税负，企业所得税法第九条规定，企业发生的公益性捐赠支出，在年度利润总额12%以内的部分，准予在计算应纳税所得额时扣除。为增强企业所得税法的可操作性，实施条例对公益性捐赠作了界定：公益性捐赠是指企业通过公益性社会团体或者县级以上人民政府及其部门，用于《中华人民共和国公益事业捐赠法》规定的公益事业的捐赠。同时明确规定了公益性社会团体的范围和条件。
The old tax regulations for domestically funded enterprises limit the deductible amount to 3% of taxable income while there is no such restriction for foreign funded enterprises. The new EIT Law provides that the limit to deductible charitable donation is 12% on the profits for the current year. Charitable donation is the donation to prescribed charitable activities, as approved by the PRC Law for Donation to Charities, through the charitable organizations or county level governments.

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