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第一条本细则依据《中华人民共和国中外合资经营企业所得税法》(以下简称税法)第十七条的规定制定。第二条税法第一条所说的生产、经营所得,是指从事工、矿、交通运输、农、林、牧、渔、饲养、商业、旅游、饮食、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、红利、利息所得和出租或者转让财产、专利权、专有技术、商标权、版权等项所得。第三条税法第三条所说按应纳所得税额附征百分之十的地方所得税,是指按合营企业实际缴纳的所得税额计算征收。
Article 1 These Detailed Rules are formulated in accordance with the provisions of Article 17 of the Income Tax Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures (hereinafter referred to as Tax Law). Article 2 The income from production and business as mentioned in Article 1 of the Tax Law refers to the income from the production and operation of industries, mining, transport, agriculture, forestry, animal husbandry, fishery, breeding, commerce, tourism, catering, services and other industries . The other income mentioned in Article 1 of the Tax Law refers to dividends, bonuses, interest income and income from the lease or transfer of property, patent rights, know-how, trademark rights and copyright. Article 3 The local income tax levied on the basis of the income tax payable as mentioned in Article 3 of the Tax Law means the levying based on the income tax actually paid by the joint venture.