《中华人民共和国企业所得税条例(草案)》从1993年1月1日起施行。条例规定:凡有生产经营所得和其它所得的企业,其来源于中国境内、境外的所得,除国家法律另有规定外,均应缴纳企业所得税。纳税人每一纳税年度的收入总额,减除成本、费用以及损失后的余额,为应纳 The “Enterprise Income Tax Regulations of the People’s Republic of China (Draft)” came into force on January 1, 1993. The regulations stipulate: Where an enterprise has the income from production or business operations and other incomes, its income from sources within and outside of China shall be subject to the enterprise income tax unless otherwise stipulated by the state laws. The total amount of income taxpayers in each tax year, after deducting costs, expenses and the balance after the loss, should be