幸运28

中华人民共和国企业所得税法

时间: 2018-11-19 10:26   来源:幸运28彩票app下载|信誉平台

(2007年3月16日第十届全国人民代表大会第五次会议通过 根据2017年2月24日第十二届全国人民代表大会常务委员会第二十六次会议《关于修改〈中华人民共和国企业所得税法〉的决定》第一次修正 根据2018年12月29日第十三届全国人民代表大会常务委员会第七次会议《关于修改〈中华人民共和国电力法〉等四部法律的决定》第二次修正)

目  录

diyizhang zong  ze

dierzhang yingnashuisuodee

disanzhang yingnashuie

disizhang shuishouyouhui

diwuzhang yuanquankoujiao

diliuzhang tebienashuidiaozheng

diqizhang zhengshouguanli

dibazhang fu  ze

 

第一章 总  则

diyitiao zaizhonghuarenmingongheguojingnei,qiyeheqitaqudeshourudezuzhi(yixiatongchengqiye)weiqiyesuodeshuidenashuiren,yizhaobenfadeguidingjiaonaqiyesuodeshui。

幸运28gerenduziqiye、hehuoqiyebushiyongbenfa。

diertiao qiyefenweijuminqiyehefeijuminqiye。

幸运28benfasuochengjuminqiye,shizhiyifazaizhongguojingneichengli,huozheyizhaowaiguo(diqu)falvchenglidanshijiguanlijigouzaizhongguojingneideqiye。

幸运28benfasuochengfeijuminqiye,shizhiyizhaowaiguo(diqu)falvchengliqieshijiguanlijigoubuzaizhongguojingnei,danzaizhongguojingneishelijigou、changsuode,huozhezaizhongguojingneiweishelijigou、changsuo,danyoulaiyuanyuzhongguojingneisuodedeqiye。

disantiao juminqiyeyingdangjiuqilaiyuanyuzhongguojingnei、jingwaidesuodejiaonaqiyesuodeshui。

幸运28feijuminqiyezaizhongguojingneishelijigou、changsuode,yingdangjiuqisuoshejigou、changsuoqudedelaiyuanyuzhongguojingneidesuode,yijifashengzaizhongguojingwaidanyuqisuoshejigou、changsuoyoushijilianxidesuode,jiaonaqiyesuodeshui。

feijuminqiyezaizhongguojingneiweishelijigou、changsuode,huozhesuishelijigou、changsuodanqudedesuodeyuqisuoshejigou、changsuomeiyoushijilianxide,yingdangjiuqilaiyuanyuzhongguojingneidesuodejiaonaqiyesuodeshui。

幸运28disitiao qiyesuodeshuideshuilvwei25%。

feijuminqiyequdebenfadisantiaodisankuanguidingdesuode,shiyongshuilvwei20%。

第二章 应纳税所得额

diwutiao qiyemeiyinashuiniandudeshouruzonge,jianchubuzhengshuishouru、mianshuishouru、gexiangkouchuyijiyunxumibudeyiqianniandukuisunhoudeyue,weiyingnashuisuodee。

diliutiao qiyeyihuobixingshihefeihuobixingshiconggezhonglaiyuanqudedeshouru,weishouruzonge。baokuo:

(yi)xiaoshouhuowushouru;

(er)tigonglaowushouru;

(san)zhuanrangcaichanshouru;

幸运28(si)guxi、honglidengquanyixingtouzishouyi;

(wu)lixishouru;

(liu)zujinshouru;

幸运28(qi)texuquanshiyongfeishouru;

(ba)jieshoujuanzengshouru;

(jiu)qitashouru。

diqitiao shouruzongezhongdexialieshouruweibuzhengshuishouru:

(yi)caizhengbokuan;

(er)yifashouqubingnarucaizhengguanlidexingzhengshiyexingshoufei、zhengfuxingjijin;

(san)guowuyuanguidingdeqitabuzhengshuishouru。

dibatiao qiyeshijifashengdeyuqudeshouruyouguande、helidezhichu,baokuochengben、feiyong、shuijin、sunshiheqitazhichu,zhunyuzaijisuanyingnashuisuodeeshikouchu。

dijiutiao qiyefashengdegongyixingjuanzengzhichu,zainiandulirunzonge12%yineidebufen,zhunyuzaijisuanyingnashuisuodeeshikouchu;chaoguoniandulirunzonge12%debufen,zhunyujiezhuanyihousannianneizaijisuanyingnashuisuodeeshikouchu。

幸运28dishitiao zaijisuanyingnashuisuodeeshi,xialiezhichubudekouchu:

(yi)xiangtouzizhezhifudeguxi、honglidengquanyixingtouzishouyikuanxiang;

(er)qiyesuodeshuishuikuan;

(san)shuishouzhinajin;

(si)fajin、fakuanhebeimeishoucaiwudesunshi;

(wu)benfadijiutiaoguidingyiwaidejuanzengzhichu;

(liu)zanzhuzhichu;

(qi)weijinghedingdezhunbeijinzhichu;

幸运28(ba)yuqudeshouruwuguandeqitazhichu。

幸运28dishiyitiao zaijisuanyingnashuisuodeeshi,qiyeanzhaoguidingjisuandegudingzichanzhejiu,zhunyukouchu。

xialiegudingzichanbudejisuanzhejiukouchu:

(yi)fangwu、jianzhuwuyiwaiweitourushiyongdegudingzichan;

(er)yijingyingzulinfangshizurudegudingzichan;

幸运28(san)yirongzizulinfangshizuchudegudingzichan;

(si)yizuetiquzhejiurengjixushiyongdegudingzichan;

(wu)yujingyinghuodongwuguandegudingzichan;

(liu)dandugujiazuoweigudingzichanruzhangdetudi;

(qi)qitabudejisuanzhejiukouchudegudingzichan。

dishiertiao zaijisuanyingnashuisuodeeshi,qiyeanzhaoguidingjisuandewuxingzichantanxiaofeiyong,zhunyukouchu。

幸运28xialiewuxingzichanbudejisuantanxiaofeiyongkouchu:

(yi)zixingkaifadezhichuyizaijisuanyingnashuisuodeeshikouchudewuxingzichan;

(er)zichuangshangyu;

(san)yujingyinghuodongwuguandewuxingzichan;

(si)qitabudejisuantanxiaofeiyongkouchudewuxingzichan。

dishisantiao zaijisuanyingnashuisuodeeshi,qiyefashengdexialiezhichuzuoweizhangqidaitanfeiyong,anzhaoguidingtanxiaode,zhunyukouchu:

(yi)yizuetiquzhejiudegudingzichandegaijianzhichu;

(er)zurugudingzichandegaijianzhichu;

(san)gudingzichandedaxiulizhichu;

(si)qitayingdangzuoweizhangqidaitanfeiyongdezhichu。

dishisitiao qiyeduiwaitouziqijian,touzizichandechengbenzaijisuanyingnashuisuodeeshibudekouchu。

幸运28dishiwutiao qiyeshiyonghuozhexiaoshoucunhuo,anzhaoguidingjisuandecunhuochengben,zhunyuzaijisuanyingnashuisuodeeshikouchu。

幸运28dishiliutiao qiyezhuanrangzichan,gaixiangzichandejingzhi,zhunyuzaijisuanyingnashuisuodeeshikouchu。

dishiqitiao qiyezaihuizongjisuanjiaonaqiyesuodeshuishi,qijingwaiyingyejigoudekuisunbudedijianjingneiyingyejigoudeyingli。

幸运28dishibatiao qiyenashuiniandufashengdekuisun,zhunyuxiangyihouniandujiezhuan,yongyihouniandudesuodemibu,danjiezhuannianxianzuizhangbudechaoguowunian。

幸运28dishijiutiao feijuminqiyequdebenfadisantiaodisankuanguidingdesuode,anzhaoxialiefangfajisuanqiyingnashuisuodee:

幸运28(yi)guxi、honglidengquanyixingtouzishouyihelixi、zujin、texuquanshiyongfeisuode,yishouruquaneweiyingnashuisuodee;

(er)zhuanrangcaichansuode,yishouruquanejianchucaichanjingzhihoudeyueweiyingnashuisuodee;

幸运28(san)qitasuode,canzhaoqianliangxiangguidingdefangfajisuanyingnashuisuodee。

diershitiao benzhangguidingdeshouru、kouchudejutifanwei、biaozhunhezichandeshuiwuchulidejutibanfa,youguowuyuancaizheng、shuiwuzhuguanbumenguiding。

diershiyitiao zaijisuanyingnashuisuodeeshi,qiyecaiwu、huijichulibanfayushuishoufalv、xingzhengfaguideguidingbuyizhide,yingdangyizhaoshuishoufalv、xingzhengfaguideguidingjisuan。

第三章 应 纳 税 额

幸运28diershiertiao qiyedeyingnashuisuodeechengyishiyongshuilv,jianchuyizhaobenfaguanyushuishouyouhuideguidingjianmianhedimiandeshuiehoudeyue,weiyingnashuie。

diershisantiao qiyequdedexialiesuodeyizaijingwaijiaonadesuodeshuishuie,keyicongqidangqiyingnashuiezhongdimian,dimianxianeweigaixiangsuodeyizhaobenfaguidingjisuandeyingnashuie;chaoguodimianxianedebufen,keyizaiyihouwugeniandunei,yongmeiniandudimianxianedimiandangnianyingdishuiehoudeyuejinxingdibu:

(yi)juminqiyelaiyuanyuzhongguojingwaideyingshuisuode;

(er)feijuminqiyezaizhongguojingneishelijigou、changsuo,qudefashengzaizhongguojingwaidanyugaijigou、changsuoyoushijilianxideyingshuisuode。

幸运28diershisitiao juminqiyecongqizhijiehuozhejianjiekongzhidewaiguoqiyefendedelaiyuanyuzhongguojingwaideguxi、honglidengquanyixingtouzishouyi,waiguoqiyezaijingwaishijijiaonadesuodeshuishuiezhongshuyugaixiangsuodefudandebufen,keyizuoweigaijuminqiyedekedimianjingwaisuodeshuishuie,zaibenfadiershisantiaoguidingdedimianxianeneidimian。

第四章 税 收 优 惠

diershiwutiao guojiaduizhongdianfuchihegulifazhandechanyehexiangmu,jiyuqiyesuodeshuiyouhui。

幸运28diershiliutiao qiyedexialieshouruweimianshuishouru:

(yi)guozhailixishouru;

幸运28(er)fuhetiaojiandejuminqiyezhijiandeguxi、honglidengquanyixingtouzishouyi;

幸运28(san)zaizhongguojingneishelijigou、changsuodefeijuminqiyecongjuminqiyequdeyugaijigou、changsuoyoushijilianxideguxi、honglidengquanyixingtouzishouyi;

(si)fuhetiaojiandefeiyinglizuzhideshouru。

diershiqitiao qiyedexialiesuode,keyimianzheng、jianzhengqiyesuodeshui:

幸运28(yi)congshinong、lin、mu、yuyexiangmudesuode;

(er)congshiguojiazhongdianfuchidegonggongjichusheshixiangmutouzijingyingdesuode;

幸运28(san)congshifuhetiaojiandehuanjingbaohu、jienengjieshuixiangmudesuode;

幸运28(si)fuhetiaojiandejishuzhuanrangsuode;

幸运28(wu)benfadisantiaodisankuanguidingdesuode。

diershibatiao fuhetiaojiandexiaoxingweiliqiye,jianan20%deshuilvzhengshouqiyesuodeshui。

幸运28guojiaxuyaozhongdianfuchidegaoxinjishuqiye,jianan15%deshuilvzhengshouqiyesuodeshui。

diershijiutiao minzuzizhidifangdezizhijiguanduibenminzuzizhidifangdeqiyeyingjiaonadeqiyesuodeshuizhongshuyudifangfenxiangdebufen,keyijuedingjianzhenghuozhemianzheng。zizhizhou、zizhixianjuedingjianzhenghuozhemianzhengde,xubaosheng、zizhiqu、zhixiashirenminzhengfupizhun。

幸运28disanshitiao qiyedexialiezhichu,keyizaijisuanyingnashuisuodeeshijiajikouchu:

(yi)kaifaxinjishu、xinchanpin、xingongyifashengdeyanjiukaifafeiyong;

(er)anzhicanjirenyuanjiguojiagulianzhideqitajiuyerenyuansuozhifudegongzi。

disanshiyitiao chuangyetouziqiyecongshiguojiaxuyaozhongdianfuchihegulidechuangyetouzi,keyiantouziedeyidingbilidikouyingnashuisuodee。

disanshiertiao qiyedegudingzichanyouyujishujinbudengyuanyin,quexujiasuzhejiude,keyisuoduanzhejiunianxianhuozhecaiqujiasuzhejiudefangfa。

幸运28disanshisantiao qiyezongheliyongziyuan,shengchanfuheguojiachanyezhengceguidingdechanpinsuoqudedeshouru,keyizaijisuanyingnashuisuodeeshijianjishouru。

disanshisitiao qiyegouzhiyongyuhuanjingbaohu、jienengjieshui、anquanshengchandengzhuanyongshebeidetouzie,keyianyidingbilishixingshuiedimian。

幸运28disanshiwutiao benfaguidingdeshuishouyouhuidejutibanfa,youguowuyuanguiding。

幸运28disanshiliutiao genjuguominjingjiheshehuifazhandexuyao,huozheyouyutufashijiandengyuanyinduiqiyejingyinghuodongchanshengzhongdayingxiangde,guowuyuankeyizhidingqiyesuodeshuizhuanxiangyouhuizhengce,baoquanguorenmindaibiaodahuichangwuweiyuanhuibeian。

第五章 源 泉 扣 缴

disanshiqitiao duifeijuminqiyequdebenfadisantiaodisankuanguidingdesuodeyingjiaonadesuodeshui,shixingyuanquankoujiao,yizhifurenweikoujiaoyiwuren。shuikuanyoukoujiaoyiwurenzaimeicizhifuhuozhedaoqiyingzhifushi,congzhifuhuozhedaoqiyingzhifudekuanxiangzhongkoujiao。

幸运28disanshibatiao duifeijuminqiyezaizhongguojingneiqudegongchengzuoyehelaowusuodeyingjiaonadesuodeshui,shuiwujiguankeyizhidinggongchengjiakuanhuozhelaowufeidezhifurenweikoujiaoyiwuren。

幸运28disanshijiutiao yizhaobenfadisanshiqitiao、disanshibatiaoguidingyingdangkoujiaodesuodeshui,koujiaoyiwurenweiyifakoujiaohuozhewufalvxingkoujiaoyiwude,younashuirenzaisuodefashengdijiaona。nashuirenweiyifajiaonade,shuiwujiguankeyiconggainashuirenzaizhongguojingneiqitashouruxiangmudezhifurenyingfudekuanxiangzhong,zhuijiaogainashuirendeyingnashuikuan。

幸运28disishitiao koujiaoyiwurenmeicidaikoudeshuikuan,yingdangzidaikouzhiriqiqirineijiaoruguoku,bingxiangsuozaidideshuiwujiguanbaosongkoujiaoqiyesuodeshuibaogaobiao。

第六章 特别纳税调整

幸运28disishiyitiao qiyeyuqiguanlianfangzhijiandeyewuwanglai,bufuhedulijiaoyiyuanzeerjianshaoqiyehuozheqiguanlianfangyingnashuishouruhuozhesuodeede,shuiwujiguanyouquananzhaohelifangfadiaozheng。

qiyeyuqiguanlianfanggongtongkaifa、shourangwuxingzichan,huozhegongtongtigong、jieshoulaowufashengdechengben,zaijisuanyingnashuisuodeeshiyingdanganzhaodulijiaoyiyuanzejinxingfentan。

幸运28disishiertiao qiyekeyixiangshuiwujiguantichuyuqiguanlianfangzhijianyewuwanglaidedingjiayuanzehejisuanfangfa,shuiwujiguanyuqiyexieshang、querenhou,dachengyuyuedingjiaanpai。

disishisantiao qiyexiangshuiwujiguanbaosongnianduqiyesuodeshuinashuishenbaobiaoshi,yingdangjiuqiyuguanlianfangzhijiandeyewuwanglai,fusongnianduguanlianyewuwanglaibaogaobiao。

shuiwujiguanzaijinxingguanlianyewudiaochashi,qiyejiqiguanlianfang,yijiyuguanlianyewudiaochayouguandeqitaqiye,yingdanganzhaoguidingtigongxiangguanziliao。

幸运28disishisitiao qiyebutigongyuqiguanlianfangzhijianyewuwanglaiziliao,huozhetigongxujia、buwanzhengziliao,weinengzhenshifanyingqiguanlianyewuwanglaiqingkuangde,shuiwujiguanyouquanyifahedingqiyingnashuisuodee。

disishiwutiao youjuminqiye,huozheyoujuminqiyehezhongguojuminkongzhideshelizaishijishuifumingxiandiyubenfadisitiaodiyikuanguidingshuilvshuipingdeguojia(diqu)deqiye,bingfeiyouyuhelidejingyingxuyaoerduilirunbuzuofenpeihuozhejianshaofenpeide,shangshulirunzhongyingguishuyugaijuminqiyedebufen,yingdangjirugaijuminqiyededangqishouru。

幸运28disishiliutiao qiyecongqiguanlianfangjieshoudezhaiquanxingtouziyuquanyixingtouzidebilichaoguoguidingbiaozhunerfashengdelixizhichu,budezaijisuanyingnashuisuodeeshikouchu。

幸运28disishiqitiao qiyeshishiqitabujuyouhelishangyemudedeanpaierjianshaoqiyingnashuishouruhuozhesuodeede,shuiwujiguanyouquananzhaohelifangfadiaozheng。

disishibatiao shuiwujiguanyizhaobenzhangguidingzuochunashuidiaozheng,xuyaobuzhengshuikuande,yingdangbuzhengshuikuan,binganzhaoguowuyuanguidingjiashoulixi。

第七章 征 收 管 理

disishijiutiao qiyesuodeshuidezhengshouguanlichubenfaguidingwai,yizhao《zhonghuarenmingongheguoshuishouzhengshouguanlifa》deguidingzhixing。

幸运28diwushitiao chushuishoufalv、xingzhengfaguilingyouguidingwai,juminqiyeyiqiyedengjizhucediweinashuididian;dandengjizhucedizaijingwaide,yishijiguanlijigousuozaidiweinashuididian。

juminqiyezaizhongguojingneishelibujuyoufarenzigedeyingyejigoude,yingdanghuizongjisuanbingjiaonaqiyesuodeshui。

diwushiyitiao feijuminqiyequdebenfadisantiaodierkuanguidingdesuode,yijigou、changsuosuozaidiweinashuididian。feijuminqiyezaizhongguojingneishelilianggehuozhelianggeyishangjigou、changsuo,fuheguowuyuanshuiwuzhuguanbumenguidingtiaojiande,keyixuanzeyouqizhuyaojigou、changsuohuizongjiaonaqiyesuodeshui。

feijuminqiyequdebenfadisantiaodisankuanguidingdesuode,yikoujiaoyiwurensuozaidiweinashuididian。

幸运28diwushiertiao chuguowuyuanlingyouguidingwai,qiyezhijianbudehebingjiaonaqiyesuodeshui。

diwushisantiao qiyesuodeshuiannashuiniandujisuan。nashuinianduzigongli1yue1riqizhi12yue31rizhi。

幸运28qiyezaiyigenashuinianduzhongjiankaiye,huozhezhongzhijingyinghuodong,shigainashuiniandudeshijijingyingqibuzushiergeyuede,yingdangyiqishijijingyingqiweiyigenashuiniandu。

qiyeyifaqingsuanshi,yingdangyiqingsuanqijianzuoweiyigenashuiniandu。

diwushisitiao qiyesuodeshuifenyuehuozhefenjiyujiao。

qiyeyingdangziyuefenhuozhejiduzhonglezhiriqishiwurinei,xiangshuiwujiguanbaosongyujiaoqiyesuodeshuinashuishenbaobiao,yujiaoshuikuan。

qiyeyingdangzinianduzhonglezhiriqiwugeyuenei,xiangshuiwujiguanbaosongnianduqiyesuodeshuinashuishenbaobiao,binghuisuanqingjiao,jieqingyingjiaoyingtuishuikuan。

qiyezaibaosongqiyesuodeshuinashuishenbaobiaoshi,yingdanganzhaoguidingfusongcaiwuhuijibaogaoheqitayouguanziliao。

幸运28diwushiwutiao qiyezainianduzhongjianzhongzhijingyinghuodongde,yingdangzishijijingyingzhongzhizhiriqiliushirinei,xiangshuiwujiguanbanlidangqiqiyesuodeshuihuisuanqingjiao。

幸运28qiyeyingdangzaibanlizhuxiaodengjiqian,jiuqiqingsuansuodexiangshuiwujiguanshenbaobingyifajiaonaqiyesuodeshui。

diwushiliutiao yizhaobenfajiaonadeqiyesuodeshui,yirenminbijisuan。suodeyirenminbiyiwaidehuobijisuande,yingdangzhehechengrenminbijisuanbingjiaonashuikuan。

第八章 附  则

diwushiqitiao benfagongbuqianyijingpizhunshelideqiye,yizhaodangshideshuishoufalv、xingzhengfaguiguiding,xiangshoudishuilvyouhuide,anzhaoguowuyuanguiding,keyizaibenfashixinghouwuniannei,zhubuguodudaobenfaguidingdeshuilv;xiangshoudingqijianmianshuiyouhuide,anzhaoguowuyuanguiding,keyizaibenfashixinghoujixuxiangshoudaoqimanweizhi,danyinweihuoliershangweixiangshouyouhuide,youhuiqixiancongbenfashixingnianduqijisuan。

幸运28falvshezhidefazhanduiwaijingjihezuohejishuxingyun28detedingdiqunei,yijiguowuyuanyiguidingzhixingshangshudiquteshuzhengcedediquneixinshelideguojiaxuyaozhongdianfuchidegaoxinjishuqiye,keyixiangshouguoduxingshuishouyouhui,jutibanfayouguowuyuanguiding。

幸运28guojiayiquedingdeqitagulileiqiye,keyianzhaoguowuyuanguidingxiangshoujianmianshuiyouhui。

幸运28diwushibatiao zhonghuarenmingongheguozhengfutongwaiguozhengfudinglideyouguanshuishoudexiedingyubenfayoubutongguidingde,yizhaoxiedingdeguidingbanli。

diwushijiutiao guowuyuangenjubenfazhidingshishitiaoli。

幸运28diliushitiao benfazi2008nian1yue1riqishixing。1991nian4yue9ridiqijiequanguorenmindaibiaodahuidisicihuiyitongguode《zhonghuarenmingongheguowaishangtouziqiyehewaiguoqiyesuodeshuifa》he1993nian12yue13riguowuyuanfabude《zhonghuarenmingongheguoqiyesuodeshuizanxingtiaoli》tongshifeizhi。

 
 
 
 
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