企业所得税税前扣除管理办法(国税发[2000]No.84)(英文版).docx
- 文档编号:426607
- 上传时间:2022-10-10
- 格式:DOCX
- 页数:9
- 大小:26.41KB
企业所得税税前扣除管理办法(国税发[2000]No.84)(英文版).docx
《企业所得税税前扣除管理办法(国税发[2000]No.84)(英文版).docx》由会员分享,可在线阅读,更多相关《企业所得税税前扣除管理办法(国税发[2000]No.84)(英文版).docx(9页珍藏版)》请在冰豆网上搜索。
MeasuresforPre-taxDeductionsfromIncomeTaxforEnterprises
企业所得税税前扣除管理办法(国税发[2000]No.84)(英文版)
2009-05-05
GuoShuiFa[2000]No.84
To:
thebureausofstatetaxationandlocaltaxbureausofeachprovince,autonomousregion,municipalityandthecitiesunderseparatestateplanning:
(Thecircularisomitted)
MeasuresforPre-taxDeductionsfromIncomeTaxforEnterprises
ChapterI GeneralProvisions
Article1 TheseMeasuresareherebyformulatedinaccordancewiththeInterimRegulationsofthePeople'sRepublicofChinaonIncomeTaxforEnterprises(the"Regulations")andimplementingrulesthereof(the"Rules")。
Article2 AccordingtoArticle4oftheRegulations,thebalanceoftotalannualincometothetaxpayerineachtaxyearlessthealloweddeductionsshallbethetaxableincome.Thealloweddeductionsmeanallnecessaryandnormalcosts,expenses,taxesandlossesofthetaxpayerineachtaxyeararisinginconnectionwiththeacquisitionoftaxableincome.
Article3 Thedeductionsdeclaredbythetaxpayershallbetrueandlegitimate.Truthfulnessmeanstheevidenceisavailablethatrelatedexpenditurehasarisen.Legitimacymeansconformitywiththestatetaxregulations.Incaseofdiscrepancybetweenotherregulationsandthetaxregulations,thelattershallprevail.
Article4 Unlessotherwisestipulatedbythetaxlawsandregulations,theconfirmationofpre-taxdeductionsshallcomplywiththefollowingprinciples:
(1)Accrualbasisprinciple:
Thetaxpayershallconfirmthedeductionsatthetimewhentheexpenseaccruesratherthanatthetimeofpayment.
(2) Matchingprinciple:
Theexpensesofthetaxpayershallbedeclaredfordeductionintheperiodwhentheexpenseshallbematchedordistributed.Thedeductibleexpensesthatthetaxpayershalldeclareinacertaintaxyearshallnotbedeductedearlierorlater.
(3) Principleofrelevance:
Theexpensesthatthetaxpayermaydeductshallberelevanttothetaxableincomeinnatureandatroot.
(4) Principleofcertainty:
Nomatterwhenthedeductibleexpensesofthetaxpayerarepaid,theamountshallbecertain.
(5)Principleofreasonableness:
Thecomputinganddistributionmethodsforthedeductibleexpensesofthetaxpayershallcomplywiththegeneraloperatingrulesandaccountingpractices.
Article5Theexpenditureofthetaxpayermustbestrictlydividedintooperatingexpenditureandcapitalexpenditure.Capitalexpenditureshallnotbedirectlydeductedincurrentperiod,andinsteaditshallbedepreciated,amortizedinseveralperiodsorrecognizedinthecostsofrelatedinvestmentsinaccordancewiththeprovisionsoftaxlawsandregulations.
Article6ExceptfortheprovisionsofArticle7oftheRegulations,thefollowingexpendituresshallnotbedeductedfromthetaxableincome:
(1) Illegalexpendituresuchasbribe;
(2) Fine,penaltyandoverduefinepaidforviolationoflawsandadministrativeregulations;(3) Provisionforimpairmentofinventories,impairmentofshort-terminvestmentandimpairmentoflong-terminvestment,riskreservefunds(includinginvestmentriskreservefund),andanyotherreservesotherthanthosesetasideinaccordancewithstatetaxlawsandregulations;(4) thepartinexcessofthestatutorydeductionscopeandstandard(proportionoramount)specifiedbytaxlawsandregulations.
Article7 Theconfirmationofthecostsofsuchassetsasinventory,fixedassets,intangibleassetsandinvestmentsofthetaxpayershallcomplywiththehistoricalcostprinciple.Incaseofrestructuringofthetaxpayer,includingmerger,split-upandcapitalstructureadjustment,ifthepotentialappreciationorlossesofrelatedassetshavebeenconfirmedandrealizedintaxpayment,thecostofrelatedassetsmaybedeterminedaccordingtotheappraisedvalue.
ChapterII CostandExpense
Article8 Costmeansthecostarisingfromthetaxpayer'ssalesofcommodities(includingproducts,materials,leftovers,wasteproductsandoldandwastematerials),provisionoflaborservices,andtransferoffixedassetsandintangibleassets(includingtechnologytransfer)。
Article9 Thetaxpayershallreasonablydividethecostarisingfromoperatingactivitiesintodirectcostandindirectcost.Directcostmeansthedirectmaterialsanddirectlaborintheoperatingcostthatmaybedirectlystatedforrelatedcostcomputingobjectiveorlabor.Indirectcostmeansthejointcostofservicesprovidedbyseveraldepartmentstothesamecostobjectiveorthejointcostofthesameinputthatmaymanufactureandprovidetwoormoreproductsorlaborservices.
Directcostmaybedirectlyincludedintheoperatingcostofrelatedcostobjectiveorlaborserviceaccordingtorelevantaccountingvouchersandrecords.Indirectcostmu
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 2000 企业所得税 税前 扣除 管理办法 国税 No 84 英文