财政部


中华人民共和国外国企业所得税法施行细则(附英文)
财政部


（一九八二年二月十七日国务院批准）


第一条 本细则依据《中华人民共和国外国企业所得税法》（以下简称税法）第十八条的规定制定。
第二条 税法第一条所说的设立机构，是指外国企业在中国境内设有从事生产、经营的机构、场所或营业代理人。
前款所说的机构、场所，主要包括管理机构、分支机构、代表机构和工厂、开采自然资源的场所以及承包建筑、安装、装配、勘探等工程的场所。
第三条 外国企业同中国企业合作生产、合作经营，除另有规定者外，合作双方应当分别缴纳所得税。
第四条 税法第一条所说的生产、经营所得，是指外国企业从事工、矿、交通运输、农、林、牧、渔、饲养、商业、服务以及其它行业的生产、经营所得。
税法第一条所说的其它所得，是指股息、利息所得，出租或者出售财产所得，转让专利权、专有技术、商标权、版权等项所得，以及其它营业外收益。
第五条 税法第四条所说征收地方所得税的应纳税的所得额，与税法第三条所说的应纳税的所得额相同，都是按照本细则第九条所列公式计算出来的所得额。
第六条 税法第四条第二款所说生产规模小、利润低的企业，是指全年所得额在一百万元以下的外国企业。
第七条 税法第五条所说的利润率低的企业，包括深井开采煤矿资源、利润率低的外国企业。
第八条 外国企业所得税的纳税年度，指公历每年一月一日起，至十二月三十一日止。
外国企业按照前款规定的纳税年度计算有困难的，可以提出申请，报当地税务机关批准后，采用本企业满十二个月的会计年度计算纳税。
第九条 应纳税所得额的计算公式如下：
一、工业：
1．本期生产成本＝本期生产耗用的直接材料＋直接工资＋制造费用
2．本期产品成本＝本期生产成本＋期初半成品、在产品盘存＿期末半成品、在产品盘存
3．产品销售成本＝本期产品成本＋期初产品盘存＿期末产品盘存
4．产品销售净额＝产品销售总额＿（销货退回＋销货折让）
5．产品销售利润＝产品销售净额＿产品销售成本＿产品销售税金＿（销售费用＋管理费用）
6．应纳税所得额＝产品销售利润＋其它业务利润＋营业外收入＿营业外支出
二、商业：
1．销货净额＝销货总额＿（销货退回＋销货折让）
2．销货成本＝期初商品盘存＋［本期进货＿（进货退出＋进货折让）＋进货费用］＿期末商品盘存
3．销货利润＝销货净额＿销货成本＿销货税金＿（销货费用＋管理费用）
4．应纳税所得额＝销货利润＋其它业务利润＋营业外收入＿营业外支出
三、服务业：
1．业务收入净额＝业务收入总额＿（业务收入税金＋营业支出＋管理费用）
2．应纳税所得额＝业务收入净额＋营业外收入＿营业外支出
四、其它行业：参照以上公式计算。
第十条 下列各项，在计算应纳税所得额时，不得列为成本、费用或损失：
一、机器设备、建筑设施等固定资产的购置、建造支出；
二、购进各项无形资产的支出；
三、资本的利息；
四、所得税税款和地方所得税税款；
五、违法经营的罚金和被没收财物的损失；
六、各项税收的滞纳金和罚款；
七、风、水、火等灾害损失有保险赔款部分；
八、用于中国境内公益、救济性质以外的捐赠款；
九、支付给总机构的特许权使用费；
十、与生产、经营业务无关的其他支出。
第十一条 外国企业支付给总机构同本企业生产、经营有关的合理的管理费，以及支付给总机构直接提供服务所发生的实际费用，应当提供总机构的证明文件和单据凭证，并附有注册会计师签证的会计报告，经企业所在地的税务机关审核同意后，可以列支。外国企业同中国企业合作生
产、合作经营，在合同中订有摊销总机构管理费的协议，经当地税务机关审核认可的，可以按照合同确定的方法列支。
第十二条 外国企业支付的借款利息，应当提供借款付息的证明文件，经当地税务机关审核，属于正常借款的，准予按合理的利率列支。
第十三条 外国企业用于同生产、经营业务有关的合理的交际应酬费，应当提供确实的记录或单据凭证，分别在下列限度内，准予作为费用列支：
一、全年销货净额在一千五百万元以下的，其交际应酬费不得超过销货净额的千分之三；全年销货净额超过一千五百万元的，其超过部分的交际应酬费，不得超过该部分销货净额的千分之一。
二、全年业务收入总额在五百万元以下的，其交际应酬费不得超过业务收入总额的千分之十；全年业务收入总额超过五百万元的，其超过部分的交际应酬费，不得超过该部分业务收入总额的千分之三。
第十四条 外国企业在用的固定资产，应当按期逐年计算折旧。固定资产是指使用年限在一年以上的房屋、建筑物、机器、机械、运输工具和其它与生产经营有关的设备等。不属于生产、经营主要设备的物品，单位价值在五百元以下，使用期限又较短的，可以按实际使用数列为费用。

第十五条 固定资产的计价，应当以原价为准。
外国企业同中国企业在合作生产、合作经营中，作为投资的固定资产，以合作各方议定的价格作为原价。
购进的固定资产，以进价加运费、安装费和使用前所发生的有关费用作为原价。
自制、自建的固定资产，以制造、建造过程中所发生的实际支出作为原价。
从国外运进自有已经使用过的固定资产，应当提供该项资产的原价和已使用年数的证明以及有关的市场价格资料，重新按质估价。不能提供确实证明的，由企业估价，报当地税务机关按质核定其价格。
第十六条 固定资产应当从投入使用的月份起计算折旧。年度中间停止使用的固定资产，应当自停用月份的次月起，停止计算折旧。
从事开采海洋石油资源的企业，在开发阶段的投资，以油（气）田为单位，全部累计作为资本支出，从本油（气）田开始商业性生产的月份起计算折旧。
第十七条 固定资产的折旧，应当先估计残值，从固定资产原价中减除，残值以原价的百分之十为原则；对于需要少留或不留残值的，应当报经当地税务机关批准；采用综合计算折旧的，可以不留残值。
固定资产的折旧，一般应当采用直线法平均计算。
第十八条 各类固定资产，计算折旧的年限如下：
一、房屋、建筑物，最短年限为二十年；
二、火车、轮船、机器设备和其它生产设备，最短年限为十年；
三、电子设备和火车、轮船以外的运输工具以及与生产经营业务有关的器具、工具、家具等，最短年限为五年。
外国企业由于特殊原因，需要加速折旧或改变折旧方法的，可以提出申请，经当地税务机关审核后，逐级上报财政部批准。
从事开采海洋石油资源的企业，在开发阶段及其以后的投资所形成的各类固定资产，可以综合计算折旧。折旧的年限，不得少于六年。
从事开采煤矿资源的企业，比照适用前款的规定。
第十九条 固定资产在使用过程中，因扩充、更换、翻修和技术改造而增加价值，并延长了使用年限的，所发生的支出，应当作为资本支出，不得列为费用。
固定资产提取折旧足额后仍可继续使用的，不再计算折旧。
第二十条 转让或变价处理固定资产的收入，减除未折旧的净额或残值后的差额，列为当年度的损益。
第二十一条 外国企业受让专利权、专有技术、商标权、版权、场地使用权和其它特许权等无形资产，按照合理的价格所支付的金额，从开始使用的月份起，分期摊销。

外国企业同中国企业在合作生产、合作经营中，作为投资的前款无形资产，可以按照协议、合同规定的金额，从开始使用的月份起，分期摊销。
前两款无形资产在受让时或者作为投资时规定有使用期限的，可以按照规定期限分期摊销；没有规定使用期限的，摊销期限不得少于十年。
第二十二条 外国企业在筹办期间所发生的费用，应当在开始生产、经营后，分期摊销。摊销期限不得少于五年。
从事开采海洋石油资源的企业所发生的合理的勘探费用，可以在已经开始商业性生产的油（气）田收入中分期摊销。摊销期限不得少于一年。
第二十三条 商品、原材料、在产品、半成品、产成品和副产品等的盘存，应当按照成本价计算。计算方法，可以在先进先出、移动平均和加权平均等方法中，由企业选用一种。需要变更计算方法的，应当报经当地税务机关批准。
第二十四条 外国企业不能提供准确的成本、费用凭证，不能正确计算应纳税所得额的，由当地税务机关按其销货净额或业务收入总额，参照同行业或类似行业的利润水平，核定其利润率，计算应纳税的所得额。
外国企业承包勘探、开发海洋石油资源的工程作业，按其承包收入总额核定利润率，计算应纳税的所得额。
第二十五条 外国的航空、海运企业从事国际运输业务，都以其在中国境内装载客货收入总额的百分之五为应纳税的所得额。
第二十六条 外国企业同中国企业合作生产，采取产品分成方式的，分得产品时，即为取得收入，按照卖给第三方的销售价格或参照当时的市场价格计算收入额。
从事合作开采海洋石油资源的外国企业，在分得原油时即为取得收入，按参照国际市场同类品质的原油价进行定期调整的价格，计算收入额。
第二十七条 税法第十一条所说的来源于中国的股息、利息、租金、特许权使用费和其它所得，解释如下：
股息，是指从中国境内企业取得的股息或分享的利润；
利息，是指从中国境内取得的存款、贷款的利息；购买各种债券的利息以及垫付款、延期付款等项的利息；
租金，是指将财产租给中国境内租用者而取得的租金；
特许权使用费，是指提供在中国境内使用的各种专利权、专有技术、版权、商标权等而取得的收入；
其它所得，是指上述各项所得以外，经财政部确定征税的所得。
第二十八条 前条所说来源于中国的股息、利息、租金、特许权使用费和其它所得，除另有规定者外，都按照收入全额计算应纳税额，税款由支付单位在每次支付的款额中扣缴。
第二十九条 税法第十一条所说国际金融组织，是指联合国所属国际货币基金组织、世界银行、国际开发协会、农业发展基金组织等金融机构；所说优惠利率，是指比国际金融市场一般利率至少低百分之十的利率。
第三十条 税法第十一条所说的中国国家银行，包括中国人民银行、中国银行、中国农业银行、中国人民建设银行、中国投资银行和经国务院批准的对外经营外汇存放款信贷业务的国际信托投资公司等。
第三十一条 税法第十一条第四款所说的存款利息所得，不包括外国银行在中国国家银行按照低于国际金融市场利率的存款所取得的利息。低于国际金融市场利率的存款利息所得，免征所得税。
第三十二条 税法第十一条所说支付的款额，包括现金支付、汇拨支付、转帐支付的金额，以及用有价证券、实物支付时折算的金额。
第三十三条 税法第七条规定的分季预缴所得税额，可以按照实际计算的季度利润额预缴，也可以按照本年度计划利润额或上年度所得额计算的应纳税额的四分之一预缴。
第三十四条 外国企业营业不满一年的，按照实际营业期间的所得额，适用税法所规定的税率，计算缴纳所得税。
第三十五条 外国企业的开业、停业，应当分别在开业后或停业前三十天内，按照税法第十条的规定，向当地税务机关办理开业或停业的税务登记。
第三十六条 外国企业在纳税年度内无论盈利或亏损，都应当按照规定期限，向当地税务机关报送所得税申报表和会计决算报表；除另有规定者外，还应当附送在中华人民共和国登记的注册会计师的查帐报告。
第三十七条 外国企业如遇特殊原因，不能按照规定期限报送纳税申报表时，应当在报送期限内提出申请，经当地税务机关批准，可以适当延长，并相应延长汇算清缴的期限。缴纳税款期限和报送报表期限的最后一日，如遇公休假日，可以顺延。
第三十八条 外国企业的财务收支以实行权责发生制为原则。各项会计记录必须正确、完整，都应当有合法的凭证作为记帐依据。
第三十九条 外国企业所用会计凭证、帐簿和报表，应当使用中国文字记载，也可以使用中、外两种文字。
会计凭证、帐簿和报表，至少保存十五年。
第四十条 外国企业的销货发票和营业收款凭证，应当报经当地税务机关批准后，方可使用。
第四十一条 税务机关派出人员，对企业的财务、会计和纳税情况进行检查时，应当出示证件，并负责保密。
第四十二条 外国企业所得为外国货币的，分季预缴所得税，应当按照填开纳税凭证当日国家外汇管理总局公布的外汇牌价，折合成人民币缴纳税款；年度终了后汇算清缴所得税应补、应退的税款，按照纳税年度终了的最后一日国家外汇管理总局公布的外汇牌价，折合成人民币进行退
补。
第四十三条 外国企业违反税法第八条、第九条第一款、第十条、第十二条规定的，税务机关根据情节轻重，可处以五千元以下的罚金。
第四十四条 外国企业违反本细则第三十九条第二款、第四 十条规定的，税务机关根据情节轻重，可处以五千元以下的罚金。
第四十五条 税法第十五条第三款所说的偷税、抗税，解释如下：
偷税，是指纳税人有意违反税法规定，伪造、涂改、销毁帐册、票据或记帐凭证，虚列、多报成本、费用，隐瞒、少报应纳税的所得额或收入额，逃避纳税或骗回已纳税款等违法行为。
抗税，是指纳税人违抗税法规定，拒不办理纳税申报和提供纳税证明文件、单据凭证；拒绝接受税务机关对财务、会计和纳税情况进行检查；拒不依法缴纳税款、罚金等违法行为。
第四十六条 税务机关根据税法和本细则规定处以罚金的案件，应当填发违章案件处理通知书。
第四十七条 外国企业按照税法第十六条的规定，提出申请复议的案件，税务机关应当在接到申请后三个月内作出处理决定。
第四十八条 外国企业所得税申报表和纳税凭证，由中华人民共和国财政部税务总局统一印制。
第四十九条 本细则的解释权，属于中华人民共和国财政部。
第五十条 本细则以《中华人民共和国外国企业所得税法》的公布施行日期为施行日期。

Detailed Rules and Regulations for the Implementation of theForeign Enterprise Income Tax Law of the People's Republic of China

(Approved by the State Council on February 17, 1982; Promulgatedby the Ministry of Finance on February 21, 1982)

Whole Doc.

Article 1
The Detailed Rules and Regulations are formulated in accordance with
the provisions of Article 18 of the Income Tax Law of the People's
Republic of China Concerning Foreign Enterprises (hereinafter called Tax
Law).
Article 2
"Establishments" mentioned in Article 1 of the Tax Law refer to
organizations, places or business agents established in Chinese territory
by foreign enterprises and engaged in production and business operations.
The organizations and places mentioned in the preceding paragraph
mainly include management offices, branches, representative offices,
factories and places where natural resources are exploited and where
contracted projects of building, installations, assembly and exploration
are operated.
Article 3
Foreign enterprises and Chinese enterprises engaged in any
cooperative production or joint business operation should, unless separate
provisions are stipulated, each pay their income taxes respectively.
Article 4
"Income derived from production and business" mentioned in Article 1
of the Tax Law refers to income from the production and business
operations by foreign enterprises in industry, mining, communications,
transportation, agriculture, forestry, animal husbandry, fisheries,
poultry farming, commerce, service and other trades.
Income from other sources as mentioned in Article 1 of the Tax Law
covers dividends, interest, income from lease or sale of property, income
from transfer of patents, technical know-how, trademark interests, or
copyright and other non-business income.
Article 5
The taxable income for assessing the local income tax as mentioned in
Article 4 of the Tax Law is the same as the taxable income mentioned in
Article 3 of the Tax Law, i.e. it is calculated according to the formulas
given in Article 9 of the Detailed Rules and Regulations.
Article 6
Enterprises engaged in small-scaled production or business and
enterprises of low profits, as mentioned in Paragraph 2 of Article 4 of
the Tax Law, refer to foreign enterprises with an annual income of less
than 1,000,000 RMB yuan.
Article 7
Foreign enterprises scheduled to operate in low-profit occupations,
as mentioned in Article 5 of the Tax Law, include those low- profit
enterprises engaged in exploiting coal mineral resources in deep wells.

Article 8
The tax year for foreign enterprises starts from January 1 and ends
on December 31 on the Gregorian Calendar.
Where a foreign enterprise finds it difficult to compute its income
of the tax year as stipulated in the preceding paragraph, it may apply to
the local tax authorities for approval to use its own 12-month fiscal year
for tax computation and payment.
Article 9
The taxable income shall be calculated in accordance with the
following formulas:
a. Industry:
1. Production costs of the year = Direct materials used up in
production of the year + direct wages + manufacturing expenses
2. Cost of the product of the year = Production costs of the year
+ inventory of products semi-finished and in process of production at the
beginning of the year - inventory of products semi-finished and in process
of production at the end of the year
3. Cost of the sales of the product = Cost of the product of the
year + inventory of the product at the beginning of the year - inventory
of the product at the end of the year
4. Net sales of the product = Gross sales of the product -
(sales return + sales allowance)
5. Profit from sales of the product = Net sales of the product -
tax on the sales of the product - cost of the sales of the product -
(selling expenses + overhead expenses)
6. Taxable Income = Profit from sales of the product + profit
from other operations + non-business income - non-business expenditure
b. Commerce:
1. Net sales = Gross sales - (sales return + sales allowance)
2. Cost of sales = Inventory of merchandise at the beginning of
the year + [Purchases of the year - (purchase returned + purchase
discount) + purchase expenses] - inventory of merchandise at the end of
the year
3. Profit of sales = Net sales - cost of sales - tax on sales
(selling expenses + overhead expenses)
4. Taxable income = Profit of sales + profit from other
operations + non-business income - non-business expenditure
c. Service trades:
1. Net business income = Gross business income - (tax on business
+ operating expenses + overhead expenses)
2. Taxable income = Net business income + non-business income -
non-business expenditure
d. Other trades:
For other trades, refer to the above mentioned formulas for
calculation.

Article 10
The following items shall not be counted as cost, expenses or loss in
calculating the taxable income:
1. Expenditure on the purchase or construction of machinery,
equipment, building facilities and other fixed assets;
2. Expenditure on the purchase of intangible assets;
3. Interest on equity capital;
4. Income tax payment and local income tax payment;
5. Penalty for illegal operations and losses in the form of
confiscated property;
6. Overdue tax payment and tax penalty;
7. Losses from windstorms, floods and fire covered by insurance
indemnity;
8. Donations and contributions other than those for public welfare
and relief purposes in China;
9. Royalties paid to the head offices;
10. Other expenses that are not relevant to production and business
operation.
Article 11
Reasonable overhead expenses that are relevant to production and
operation paid by a foreign enterprise to its head office and actual
expenses paid to its head office for services directly provided may be
listed as expenses on the condition that the said expenses are backed up
by certificates and vouchers from the head office, together with a
financial report signed by a chartered public accountant, and examined and
approved by the local tax authorities.
Where a foreign enterprise is engaged in co-operative production and
joint business operation with a Chinese enterprise and an agreement has
been reached and included in the signed contract for the sharing of
overhead expenses of the head office, such payments may be listed as
expenses in accordance with the confirmed method in the contract after
being examined and ratified by the local tax authorities.
Article 12
Foreign enterprises are permitted to list as expenses the interest
payments on loans at reasonable rates on the condition that the loans and
interest payments are backed up by certifying documents and, after being
examined by the local tax authorities, are considered as being of normal
terms.

Article 13
Reasonable entertainment expenses paid by foreign enterprises that
are relevant to production and business income more than 5,000,000 RMB
yuan, the vouchers and documents, and then may be listed as expenses
within the following limits respectively:
1. For enterprises with annual net sales less than 15,000,000 RMB
yuan, the reasonable entertainment expenses shall not be in excess of
0.3%, or three thousandths, of the net sales; for those with annual net
sales more than 15,000,000 RMB yuan, the expenses for that portion above
the limit shall not exceed 0.1%, or one thousandth, of the said portion.
2. For enterprises with annual total business income less than
5,000,000 RMB yuan, the reasonable entertainment expenses shall not be in
excess of 1%, or ten thousandths, of the total business income, for those
with annual total business income more than 5,000,000 RMB yuan, the
expenses for that portion above the limit shall not exceed 3 , or three
thousandths, of the said portion.
Article 14
Depreciation of fixed assets of foreign enterprises in use shall be
calculated on an annual basis. The fixed assets cover houses, buildings,
machinery and other mechanical apparatuses, means of transport and other
equipment for the purpose of production or business operations with useful
life of more than one year. But articles with a per-unit value of less
than 500 RMB yuan and a shorter useful life that are not main equipment
for production or operation, can be itemized as expenses according to the
actual quantity in use.
Article 15
Fixed assets shall be assessed according to the original value. For
fixed assets counted as an investment by foreign enterprises and Chinese
enterprises engaged in co-operative production and business operation, the
original value shall be the price of the assets agreed upon by all
participants at the time of co-operation.
For purchased fixed assets, the original value shall be the purchase
price plus freight, installation expenses and other related expenses
incurred before they are put into use.
For self-made and self-built fixed assets, the original value shall
be the actual expenditures incurred in the course of manufacture of
construction.
For self-owned and used fixed assets that are shipped in from abroad,
the documents certifying their original value and the number of years in
use, together with reference data on their market price, shall be
presented and their actual value shall be reassessed according to the
quality. For assets without certifying documents, the value shall be
assessed by the enterprise and submitted to the local tax authorities for
examination and approval in accordance with the quality of the assets.

Article 16
Depreciation of fixed assets shall be calculated starting from the
month when the assets are put into use. Depreciation shall no longer be
calculated starting from the month following that in which the fixed
assets cease to be used.
For enterprises engaged in exploiting off-shore petroleum resources,
all investments at the stage of exploration shall be counted as capital
expenditure with the oil (gas) field as a unit, and depreciation shall be
calculated starting from the month when the oil (gas) field begins to go
into production for commercial purposes.
Article 17
In calculating depreciation on fixed assets, the residual value shall
be assessed first and deducted from the original value, the principle
being to make the residual value about 10 per cent of the original value;
those assets to retain a lower or no residual value shall be submitted for
approval to the local tax authorities. If the depreciation is calculated
in accordance with a composite life method, residual value may not be
retained.
Depreciation on fixed assets shall generally be computed in average
under the straight-line method.
Article 18
The depreciation period for various kinds of fixed assets is set as
follows:
1. The minimum depreciation period for houses and buildings is 20
years;
2. The minimum depreciation period for trains, ships, machines and
equipment and other apparatuses for the purpose of production is 10 years;
3. The minimum depreciation period for electronic equipment, means of
transport other than trains and ships, as well as appliances, tools and
furniture relevant to production and operation is 5 years.
For cases where the depreciation on fixed assets of foreign
enterprises, owing to special reasons, needs to be accelerated or to be
computed under modified methods, applications may be submitted to the
local tax authorities for examination and then relayed level by level to
the Ministry of Finance for approval.
Depreciation of various kinds of fixed assets resulting from the
investments of enterprises engaged in exploiting offshore petroleum
resources, during and after the stage of exploration, may be calculated in
accordance with a composite life method. The depreciation period shall not
be less than six years.
For enterprises engaged in exploiting coal mineral resources, the
provisions of the preceding paragraph may also be applied.

Article 19
Expenditures arising from enlargement, replacement, refitting and
technical innovation and resulting in the increase of value of fixed
assets in use, should be regarded as capital expenditure, and shall not be
listed as expenses.
For the fixed assets remaining in use after the full depreciation
period, no depreciation shall be allowed.
Article 20
The balance of the proceeds from the alienation or disposal of fixed
assets at the current price, after the net unamortized value or the
residual value of the assets is deducted, shall be entered into the profit
and loss account for the current year.
Article 21
For intangible assets such as patents, technical know-how, trademark
interests, copyright, right to use sites and other franchises that are
alienated to foreign enterprises, the payment made by the enterprises at
reasonable prices shall be amortized from the month they come into use.
Intangible assets mentioned in the preceding paragraph and counted as
the investment by foreign and Chinese enterprises in co-operative
production and business operation, may be amortized on the basis of the
assessed value as provided in the agreements or contracts from the month
they come into use.
The intangible assets mentioned in the preceding two paragraphs that
are alienated to or counted as investment by the foreign enterprises with
the provision of time limit for use, shall be assessed and amortized
according to the time limit; those without such provision shall be
assessed and amortized in a period not less than 10 years.
Article 22
Expenses arising during the period of preparation for a foreign
enterprise shall be amortized after it goes into production or business in
a period not less than five years.
Reasonable exploration expenses incurred by foreign enterprises
engaged in exploiting off-shore petroleum resources may be amortized from
the revenues derived from the oil (or gas) field that has gone into
production for commercial purposes, but the time limit of such
amortization shall not be less than one year.
Article 23
Inventory of merchandise, raw materials, products in process of
production, semi-finished products, finished products and by- products
shall be valued according to the cost price. For the method of
computation, the enterprises may choose one out of the following: first-in
first-out, shifting average and weighted average. In case a change in the
method of computation is necessary, it shall be submitted to the local tax
authorities for approval.

Article 24
If a foreign enterprise cannot provide accurate evidence of costs and
expenses and cannot correctly work out its taxable income, the local tax
authorities shall appraise and determine its profit rate with reference to
the profit level of other enterprises of the same or similar trade, and
then calculate its taxable income on the basis of its net sales or its
gross business income.
The taxable income of a foreign enterprise engaged in contracted
projects for exploring and exploiting off-shore petroleum resources shall
be calculated according to the profit rate appraised and determined in
relation to its gross income of the contract.
Article 25
For foreign air and ocean shipping enterprises engaged in
international transport business, the taxable income shall be 5 per cent
of the gross income from transport services for passengers and cargoes
within the Chinese territory.
Article 26
Foreign enterprises engaged in cooperative production with Chinese
enterprises on the basis of proration of products are considered as
receiving income when such products are distributed, and the amount of
their income shall be computed according to the prices at which the
products are sold to the third party or with reference to the prevailing
market prices of the products.
Foreign enterprises engaged in cooperative exploitation of off-shore
petroleum resources are considered as receiving income when they receive
their share of crude oil, and the amount of their income shall be computed
according to the prices which are regularly adjusted with reference to the
international market price of crude oil of equal quality.
Article 27
The income of dividends interest, rentals, royalties and other
sources in China as mentioned in Article 11 of the Tax Law is explained as
follows:
"Dividends" refer to the dividends or the share of profits obtained
from enterprises in China.
"Interest" refers to interest earned from deposits and loans,
interest on various bonds purchased and interest earned from payments made
for others and from deferred payments in China.
"Rentals" refer to rentals on properties rented to persons in China.
"Royalties" refer to income obtained from the provision of various
patents, technical know-how, copyright and trademark interests for use in
China.
"Incomes from other sources" refer to incomes specified to be taxable
by the Ministry of Finance other than those mentioned above.

Article 28
The income of dividends, interest, rentals, royalties and other
sources in China as mentioned in the preceding article, with the exception
of those for which separate provisions are stipulated, shall be assessed
on its full amount, and the tax to be paid shall be withheld by the paying
unit from each payment.
Article 29
"International finance organizations" as mentioned in Article 11 of
the Tax Law refer to the International Monetary Fund, the International
Bank for Reconstruction and Development (World Bank), the International
Development Association, the International Fund for Agricultural
Development and other finance organizations of the UN
The "preferential interest rate" mentioned therein refers to a rate
that is at least 10 per cent less than the general prevailing interest
rate in the international financial market.
Article 30
"China's state banks" mentioned in Article 11 of the Tax Law include
the People's Bank of China, the Bank of China, the Agricultural Bank of
China, the People's Construction Bank of China, the Investment Bank of
China, and China International Trust and Investment Corporation which has
been authorized by the State Council to be engaged in business of foreign
exchange deposits, loans and credits with foreign clients.
Article 31
"Income derived from interest on deposits", as mentioned in Paragraph
4 of Article 11 of the Tax Law shall not include the interest on deposits
of foreign banks in China's state banks at a rate of interest lower than
that prevailing in the international financial market. Income from
interest on deposits at a rate lower than that prevailing in the
international financial market shall be exempted from income tax.
Article 32
Payments of income, as mentioned in Article 11 of the Tax Law,
include payments in cash, payments by remittance, payments through
transfer accounts, as well as payments made in marketable securities or in
kind which are rendered into equivalent amounts of money.
Article 33
Income tax to be paid provisionally in quarterly installments as
stipulated in Article 7 of the Tax Law may be paid according to the actual
quarterly profit, or it may be paid on one-fourth of the taxable income
calculated on the basis of the planned profit for the current year or the
actual income in the preceding year.
Article 34
For foreign enterprises which have operated for less than a year, the
income tax shall be assessed on the actual income earned in the operation
period at the applicable tax rate prescribed by the Tax Law.

Article 35
When foreign enterprises go into operation or close down, such
enterprises shall, within 30 days after starting operation or before
closing down, go to the local tax authorities for the relevant tax
registration according to Article 10 of the Tax Law.
Article 36
Foreign enterprises shall file their income tax returns and final
accounting statements with the local tax authorities within the prescribed
period irrespective of making profit or loss in the tax year and, unless
otherwise stipulated, shall send in at the same time the audit certificate
of the chartered public accountants registered in the People's Republic of
China.
Article 37
In case of failure to submit the tax returns within the prescribed
time limit owing to special circumstances, the foreign enterprise should
submit application to the local tax authorities within the said time
limit, and the time limit for filing tax returns and accordingly that for
final settlement may be appropriately extended upon the latter's approval.
The final day of the time limit for tax payment and that for filing
tax returns may be extended if it falls upon an official holiday.
Article 38
The revenue and expenditure of foreign enterprises shall in principle
be accounted on accrual basis. All accounting records shall be accurate
and complete, and shall have lawful vouchers as the basis for entries.
Article 39

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浙江省杭州市卫生局


杭州市卫生局关于做好市级名中医学术经验继承工作中期考核的通知

杭卫办〔2007〕22号


各有关区、县（市）卫生局，杭州市第二医院、杭州第四医院、杭州市红会医院、杭州市中医院：
名中医学术经验继承工作是继承发扬祖国传统医学、培养造就高层次中医临床人才的重要途径。我局自2005年10月开展杭州市名中医学术经验继承工作以来已历时一年半。根据《杭州市名中医学术经验继承工作管理规定》（杭卫发[2005]160号），我局将进行继承工作中期考核，现将有关事项通知如下：
一、考核要求
考核工作由各单位组织实施。按《杭州市名中医学术经验继承工作管理规定》，根据《杭州市名中医学术经验继承工作2006年度考核通报》（杭卫办〔2007〕21号）中提出的问题和要求，结合本单位管理办法、带教计划等，对继承工作进行认真检查、落实、考核，并做好建档工作。
二、考核内容
每位继承人对自己继承工作作出中期总结。内容包括读书、侍诊、资料收集、经验整理、老师讲座、撰写月记、留存整理病案、撰写医案、论文或申报课题、外出学习，以及工作学习计划等。
要求各单位考核小组做好考核工作，检查继承任务完成情况、继承人资料（跟师笔记、月记、病历、专题讲座笔记、读书笔记、老师带教指导、批阅点评情况等）的检查和《阶段考核表》考核，并作出总结（需注明考核管理、经费管理使用情况）。
三、请各单位于5月15日前完成考核工作，并将以下考核材料报中医处：
1、继承人单位中期考核工作总结1份。
2、继承人中期小结1份。
3、阶段考核表1份。
4、2006年10月份至2007年3月份月记各1份（农村中医骨干只需撰写1份学习心得体会）。

附件1:《杭州市名中医学术经验继承工作管理规定》

附件2:关于2006年度杭州市名中医学术继承工作考核情况的通报 杭卫办〔2007〕21号





二○○七年四月二十七日

《杭州市名中医学术经验继承工作管理规定（试行）》
杭卫发[2005]160号


第一章 总 则

第一条 为加强对杭州市名中医学术经验继承工作的管理，培养高层次中医临床人才和基层优秀中医人才，进一步推进中医药学术的继承、发展、研究与创新，特制定本规定。
第二条 杭州市名中医学术经验继承工作是由杭州市名中医为指导老师，选配具有一定专业理论基础和临床实践经验的中青年业务骨干或基层优秀中医人才培养对象作为学术继承人，采取师承为主的方式进行培养。

第二章 指导老师和继承人
（基层优秀中医人才培养对象）条件

第三条 承担继承工作的指导老师为杭州市名中医。
第四条 继承人（基层优秀中医人才培养对象）条件
(一)继承人条件
1、热爱中医药事业，品学兼优，与指导老师所从事的专业基本对口。有继承名中医学术经验的决心和一定的悟性。
2、在杭州市各级各类医疗机构从事中医、中西医结合临床工作，具有主治中医师（中西医结合）以上专业技术资格者。
3、本科以上学历。
4、年龄一般在35周岁以下。
(二)基层优秀中医人才培养对象条件
1、热爱中医药事业，医德医风好，有继承名中医学术经验的决心和一定的悟性。
2、具有中医（中西医结合）执业医师资格。
3、从事中医临床工作10年以上。
4、年龄在45周岁以下。
5、学历可适当放宽。
第五条 每位名中医配备2名学术继承人、1名基层优秀中医人才培养对象，学术继承人原则上应与指导老师同一单位，基层优秀中医人才培养对象可在县（市）区各级医疗机构中择优选拔。
第六条 个人申请、单位推荐或经公开选拔，在老师同意、双方自愿的前提下，市卫生局统一协调、审核批准。

第三章 教学方式和要求
第七条 继承教学时间为3年。
第八条 各单位组织指导老师和继承人（基层优秀中医人才培养对象）签订《继承教学协议》，其主要内容是：继承教学基本目标、时间、内容和方法，并明确各自职责。
第九条 继承教学过程要求：
(一) 继承名中医专家学术经验是一项特殊的教学工作，应以跟师实践、培养专业技能为主，要坚持实践与理论、继承与整理、口传面授与统一讲课、老师点评与学生研究四个相结合的原则，充分发挥老师和继承人双方的积极性。
(二) 继承人每周跟师从事临床或实际操作的时间不得少于4个半天，包括：门诊2个半天，查房、会诊、专题讲座2个半天（基层优秀中医人才培养对象每年跟师学习累计时间不得少于3个月），并应将每次跟师随诊或实际操作作出记录，及时整理和总结跟师学习的心得临床体会，认真写好月记。月记主要反映每月跟师学习的主要内容和学习心得体会或指导老师的临床经验，交指导老师批阅。指导老师应做好对继承人（基层优秀中医人才培养对象）月记、论文的点评和批改工作。
(三) 集中上课包括参加名中医经验讲习班、继续教育班、继承成果报告会等学习。指导老师在市卫生局组织的全市名中医经验讲习班上作1－2次集体讲课。
(四) 鼓励继承人（基层优秀中医人才培养对象）对指导老师的临床经验和疗效申报课题，进行临床研究，使自己在全面继承老师学术经验的同时不断提高创新意识和创新能力。
第十条 继承人（基层优秀中医人才培养对象）通过3年学习应达到下列要求：
(一) 基本掌握指导老师的学术经验和技术专长，某些疾病诊治基本达到指导老师的临床疗效。
(二) 按照中医药学术发展的规律，在继承指导老师的学术经验基础上，对本学科领域的某一方面能提出新的见解和新的观点。
(三) 学习期间在公开发行的学术刊物上，发表2篇以上（基层优秀中医人才培养对象1篇）继承、总结指导老师学术思想和技术专长的论文。
(四) 结业时应提交由本人独立完成的、能反映指导老师临床经验和专长的正规病历 100份，其中住院病历不少于30份。指导老师长期从事门诊工作的，可提供100份中医门诊病历。每份病历必须反映诊疗全过程，是跟师临床的真实记录，并能体现指导老师的主要经验和专长。病历必须按照国家中医药管理局病历书写规范要求和格式书写的住院病历或门诊病历。
(五) 结业时须提交结业学术论文。其内容应包括两个部分：一是继承学习总体概况。二是学习收获心得，不得少于15000字，主要是在整理继承指导老师的学术思想、临床经验和技术专长的基础上，结合自己的临床实践体会，提出自己的学术见解和创新观点。内容应全面系统、真实可靠、联系实际，充分反映指导教师的主要学术经验和专长。同一指导老师的继承人（基层优秀中医人才培养对象）结业论文应选定不同的专题各自完成，避免重复。
第十一条 继承人在学习期间，原则上不应承担行政管理事务，不安排与继承学习无关的学习和工作，以确保继承人专心致志地学习。
第十二条 继承人自进岗学习3年时间，原则上不得中断。对确有特殊原因，中断时间在6个月内的，须经所在单位同意并报市卫生局批准，可继续跟师学习，并补足其缺少的教学、实践时间；中断超过6个月的，协议自行终止，停止学习。基层优秀中医人才培养对象三年实际跟师时间不少于9个月，其它时间可在基层临床实践。
第十三条 继承人正式进岗学习后，因指导老师原因不能继续带教者，经单位同意，报市卫生局批准后，可转跟相应专业的指导老师继续学习，并重新签定教学协议。

第四章 考 核

第十四条 继承工作必须规范管理，严格考核，确保质量。有关部门对继承工作的考核进行经常性检查和指导。考核分为平时考核、阶段考核、结业考核。
第十五条 平时考核每月一次，主要由指导老师进行考核，单位进行督促检查。平时考核主要检查继承人平时继承学习情况，主要依据是《平时考核表》、月记以及老师批改情况。单位对继承教学过程中存在或出现的问题给予及时解决。基层优秀中医人才培养对象按实际跟师月份进行考核，内容相同。
第十六条 阶段考核半年一次，由单位组织实施，按照统一的《阶段考核表》规定的内容和要求，逐项检查和考核。《阶段考核表》由所在单位填写并归档，报所在县（市）、区卫生局、杭州市卫生局中医处备案。阶段考核不合格者，应及时予以淘汰。
第十七条 继承人（基层优秀中医人才培养对象）学习3年期满，由市卫生局组织同行专家组成的考核小组，按照《杭州名中医继承工作考核表》规定的考核指标进行结业考核，合格者颁发出师证书，不合格者不予结业出师。
第十八条 市卫生局对继承工作有突出贡献的指导老师、继承人、管理干部及先进单位给予表彰奖励。

第五章 组织管理

第十九条 杭州市卫生局中医处负责继承工作实施和管理。
第二十条 各县（市）区卫生局负责本辖区继承工作的管理。
第二十一条 指导老师所在单位负责本单位继承工作的组织实施和日常管理。若指导老师与继承人不在同一单位，由双方单位协商，明确继承教学管理责任单位，并报杭州市卫生局备案。

第六章 经 费

第二十二条 指导老师和继承人在继承教学期间的工资及其福利待遇均由各自所在单位发给。
第二十三条 杭州市卫生局划拨专款，作为开展继承工作的专项补助经费，助手所在单位应将助手的继承学习纳入本单位的继承教育管理，并在本单位职工教育经费内列出一定数额作为继承工作的经费。
第二十四条 继承工作经费主要用于带教津贴、继承教学和继承工作管理。

第七章 附 则

第二十五条 本规定自发布之日起由杭州市卫生局负责解释。




附件2

关于2006年度杭州市名中医学术继承工作考核情况的通报
杭卫办〔2007〕21号

各有关区、县（市）卫生局（社发局），市二医院、第四医院、市红会医院、市中医院：
我局于2005年10月起开展杭州市市级名中医学术经验继承工作，全市共有19家医院、22名市级名中医带了40名学术继承人和6名省级农村中医骨干。2006年底，我局对名中医学术继承工作进行了年度考核。现将考核情况通报如下：
一、基本情况
１、组织管理工作：继承单位成立名中医学术继承管理考核小组、制定管理考核办法，有专人分管，如市中医院、市红会医院、市二医院、第四医院、余杭区中医院、临安市中医院、萧山区中医院、桐庐县中医院、桐庐县第一医院、上城区中西医结合医院、下城区红会医院。萧山区卫生局在开展省、市级名中医继承工作基础上，2007年又制定了区名中医继承工作几个配套管理办法，即将开展区级名中医学术继承工作。
２、继承经费管理情况：市中医院、市红会医院根据《杭州市名中医学术经验继承专项补助经费管理办法》规定，制定了本单位继承经费管理办法，划拨配套经费，建立专用帐户，按时发放带教津贴，专款专用。
3、培训学习情况：各单位为继承人提供多种院内外研修、学习、参加学术活动机会。组织老师为继承人上课或开设讲座进行病历讨论，如杭州市中医院为继承人举办了“学经典、做临床”学习班，组织继承人参加中医经典的学习，提高中医理论精典理论水平。杭州市中医药协会举办了“名中医学术经验讲习班”，相关单位积极选派继承人参加学习，博采众长。
４、带教情况：老师在查房或门诊时悉心带教、精心指点。按时批改月记，仔细点评，定期开展专题讲座或开展病历讨论。市中医院张卫华老师每月为继承人专题讲课一次；祝光礼为学生选定5个继承研究课题，继承人将老师系统传授的临证经验（理法方药）４种疾病的25种类型及兼证、病理转归；特殊类型高血压的中医辨证；降压相关中药的研究、中药制剂制约西药不良反应的经验，进行了初步总结。市红会医院吴滇老师师徒每月开展病历讨论、专题讲座，并定期对学生进行研究生专业知识测试。临安市中医院夏世平老师指导学生学习经典，批改月记，悉心指点，促进提高；桐庐县中医院许子春医师经常关心督促继承人学习。
５、继承人学习情况：能认真跟师临证、撰写月记、开展课题研究，撰写临证笔记、读书笔记及讲座笔记。整理、继承老师学术经验。红会医院刘喜德，市中医院王秋雁、朱黎红、陈启兰、何永江、姜萍，上城区中西结合医院许晓哲，桐庐县中医院张绮娟，富阳市中医院汪红根月记评为优秀。继承人朱黎红的月记作为范本印发给全体继承人参考学习。农村中医骨干:淳安县中医院蔡栋伟、桐庐县百江中心卫生院徐建荣、建德市李家镇卫生院叶芳、建德市马目卫生院罗强、西湖区第三医院毛小华不辞辛劳，两地奔波，每月定期来杭跟师抄方学习。
二、继承人考核结果
优秀6人，良好16人，合格21人， 3人因进修等缓考（考核表附后）。
三、存在问题
1、部分继承人对如何撰写月记不够明确。月记要求继承人在名中医的指导下，将名中医传授的临床经验、诊疗方法、思路、用药特色进行记录总结分析，使名中医临床经验得以传承。月记主要记老师诊疗疾病的思路、方法、用药特色、医案、讲座要点、学习方法指点，也可点点滴滴汇总，不强求形式，无规范化标准，每月交老师批改、点评。写好每篇月记，可为3年出师论文或整理出版老师医案积累很好的原始资料。
月记不规范主要表现在以下方面：
（1）脉案不规范，有病名无症状或有症状无病名，无苔脉，无方无药无剂量，无老师用药分析或思路辩析等。
（2）记录自己读书学习心得或实验探讨结果，未记录老师临床经验、诊疗用药特色，未进行记录总结分析。
2、有的带教老师点评内容与学生内容不符合，有的老师未能做到按月及时批改点评，或点评简单，流于形式。
3、部分单位未制定本单位继承经费管理办法，未建配套经费，未发带教津贴。
4、个别老师行政职务繁忙，门诊时间不足，不能正常带教。
5、个别单位管理人员换岗后管理任务不作交班，继承工作无人管理，如富阳市人民医院单位未进行年度考核，考核表单位栏未签单位意见。
６、有农村中医骨干带教任务的单位未承担部分考核管理工作。
四、下阶段工作要求
名中医学术经验继承工作是培养高层次中医药临床人才的主要途径之一，是一项长期系统工程，各单位应重视做好这项工作，加强管理与指导，确保继承质量。
1、各单位应根据《杭州市名中医学术经验继承工作管理规定》，对照本单位继承考核发现的问题，找出薄弱环节，修改或制定本单位继承工作管理办法，落实或调整带教计划。
2、制定本单位继承经费管理办法，落实配套经费，建立专用帐户，定期下发带教津贴。具体发放可根据考核成绩确定。
3、指导老师可为继承人指点一些本人较有心得的重点病、症、方药的题目，帮助继承人理清思路，少走弯路，使继承人每月月记可有一个侧重点进行总结或申报课题进行研究总结。
4、要求指导老师对在具体临诊中碰到的典型病例、对继承人的月记、病历中发现的问题及时进行分析总结，加强点评或讲解，使继承人边学边悟边提高。
5、继承人要加强对中医经典著作、专业医著的学习，指导老师应为学生指定必读经典并予以指导，提高理论水平，夯实继承功底。
６、农村骨干因跟师学习有间断，故半年只需上交一篇月记。市中医院、市红会医院要做好农村中医骨干继承带教育的管理指导工作，做好半年考核，填写考核意见，考核表由带教单位上交我局中医处。
７、各单位要制定相应办法，对区、县（市）级、院级名中医，层层开展中医学术继承，培育基层中医人才，继承发扬中医特色。
８、滨江区１名国家基层名中医也应按要求带教继承人。希望相关卫生局、单位也制定相应办法，做好管理工作。
９、各单位要按要求上报相关总结。本通报部分资料为各单位上报资料或总结内容摘要，希各单位今后上报的总结应内容详实，以便通报。
10、为加强对名中医学术继承工作的领导和指导，我局将成立名中医学术继承专家指导委员会，对名中医学术继承工作进行考核与指导。



二○○七年四月二十七日