外商投資企業(yè)和外國企業(yè)所得稅法實(shí)施細(xì)則 第一條 根據(jù)中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法(以下簡稱稅法)第二十九條的規(guī)定，制定本細(xì)則。Article 1 These Rules are formulated in accordance with the provisions of Article 29 of the Income Tax Law of the Peoples Republic of China for Enterprises with Foreign Investment and Foreign Enterprises (hereinafter referred to as the "Tax Law").第二條 稅法第一條第一款、第二款所說的生產(chǎn)、經(jīng)營所得，是指從事制造業(yè)、采掘業(yè)、交通運(yùn)輸業(yè)、建筑安裝業(yè)、農(nóng)業(yè)、林業(yè)、畜牧業(yè)、漁業(yè)、水利業(yè)、商業(yè)、金融業(yè)、服務(wù)業(yè)、勘探開發(fā)作業(yè)，以及其他行業(yè)的生產(chǎn)、經(jīng)營所得。Article 2 "Income from production and business operations" mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means income from production and business operations in manufacturing, mining, communications and transportation, construction and installation, agriculture, forestry, animal husbandry, fishery, water conservation, commerce, finance, service industries, exploration and exploitation, and in other trades.稅法第一條第一款、第二款所說的其他所得，是指利潤(股息)、利息、租金、轉(zhuǎn)讓財(cái)產(chǎn)收益、提供或者轉(zhuǎn)讓專利權(quán)、專有技術(shù)、商標(biāo)權(quán)、著作權(quán)收益以及營業(yè)外收益等所得。"Income from other sources" mentioned in Article 1, paragraph 1 and paragraph 2 of the Tax Law means profits (dividends), interest, rents, income from the transfer of property, income from the provision or transfer of patents, proprietary technology, income from trademark rights and copyrights as well as other non-business income.第三條 稅法第二條第一款所說的外商投資企業(yè)和稅法第二條第二款所說的在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所，從事生產(chǎn)、經(jīng)營的外國公司、企業(yè)和其他經(jīng)濟(jì)組織，在本細(xì)則中，除特別指明者外，統(tǒng)稱為企業(yè)。Article 3 "Enterprises with foreign investment" mentioned in Article 2, paragraph 1 of the Tax Law and "foreign companies, enterprises and other economic organizations which have establishments or places in China and engage in production or business operations" mentioned in Article 2, paragraph 2 of the Tax Law are, unless otherwise especially specified, generally all referred to as "enterprises" in these Rules.稅法第二條第二款所說的機(jī)構(gòu)、場所，是指管理機(jī)構(gòu)、營業(yè)機(jī)構(gòu)、辦事機(jī)構(gòu)和工廠、開采自然資源的場所，承包建筑、安裝、裝配、勘探等工程作業(yè)的場所和提供勞務(wù)的場所以及營業(yè)代理人。"Establishments or places" mentioned in Article 2, paragraph 2 of the Tax Law refers to management organizations, business organizations, administrative organizations and places for factories and the exploitation of natural resources, places for contracting of construction, installation, assembly, and exploration work, places for the provision of labor services, and business agents.第四條 本細(xì)則第三條第二款所說的營業(yè)代理人，是指具有下列任何一種受外國企業(yè)委托代理，從事經(jīng)營的公司、企業(yè)和其他經(jīng)濟(jì)組織或者個(gè)人：Article 4 "Business agents" mentioned in Article 3, paragraph 2 of these Rules means companies, enterprises and other economic organizations or individuals entrusted by foreign enterprises to engage as agents in any of the following:(一)經(jīng)常代表委托人接洽采購業(yè)務(wù)，并簽訂購貨合同，代為采購商品；(1) representing principals on a regular basis in the arranging of purchases and signing of purchase contracts and the purchasing of commodities on commission;(二)與委托人簽訂代理協(xié)議或者合同，經(jīng)常儲存屬于委托人的產(chǎn)品或者商品，并代表委托人、向他人交付其產(chǎn)品或者商品；(2) entering into agency agreements or contracts with principals, storing on a regular basis products or commodities owned by principals, and delivering on behalf of principals such products or commodities to other parties; and(三)有權(quán)經(jīng)常代表委托人簽訂銷貨合同或者接受訂貨。(3) having authority to represent principals on a regular basis in signing of sales contracts or in accepting of purchase orders.第五條 稅法第三條所說的總機(jī)構(gòu)，是指依照中國法律組成企業(yè)法人的外商投資企業(yè)，在中國境內(nèi)設(shè)立的負(fù)責(zé)該企業(yè)經(jīng)營管理與控制的中心機(jī)構(gòu)。Article 5 "Head office" mentioned in Article 3 of the Tax Law refers to the central organization which is established in China by an enterprise with foreign investment as a legal person pursuant to the laws of China and which is responsible for the management, operations and control over such enterprise.外商投資企業(yè)在中國境內(nèi)或者境外分支機(jī)構(gòu)的生產(chǎn)、經(jīng)營所得和其他所得，由總機(jī)構(gòu)匯總繳納所得稅。Income from production and business operations and other income derived by the branches within or outside China of an enterprise with foreign investment shall be consolidated by the head office for purposes of the payment of income tax.第六條 稅法第三條所說來源于中國境內(nèi)的所得，是指：Article 6 "Income derived from sources inside China" mentioned in Article 3 of the Tax Law refers to:(一)外商投資企業(yè)和外國企業(yè)在中國境內(nèi)設(shè)立機(jī)構(gòu)、場所、從事生產(chǎn)、經(jīng)營的所得，以及發(fā)生在中國境內(nèi)、境外與外商投資企業(yè)和外國企業(yè)在中國境內(nèi)設(shè)立的機(jī)構(gòu)、場所有實(shí)際聯(lián)系的利潤(股息)、利息、租金、特許權(quán)使用費(fèi)和其他所得。(1) Income from production and business operations derived by enterprises with foreign investment and foreign enterprises which have establishments or places in China, as well as profits (dividends), interest, rents, royalties and other income arising within or outside China actually connected with establishments or sites established in China by enterprises with foreign investment or foreign enterprises;(二)外國企業(yè)在中國境內(nèi)未設(shè)立機(jī)構(gòu)、場所取得的下列所得：(2) The following income received by foreign enterprises which have no establishments or sites in China:1從中國境內(nèi)企業(yè)取得的利潤(股息)；(a) Profits (dividends) earned by enterprises in China;2從中國境內(nèi)取得的存款或者貸款利息、債券利息、墊付款或者延期付款利息等；(b) Interest derived within China such as on deposits or loans, interest on bonds, interest on payments made provisionally for others, and deferred payments;3將財(cái)產(chǎn)租繪中國境內(nèi)租用者而取得的租金；(c) Rentals on property leased to and used by lessees in China;4提供在中國境內(nèi)使用的專利權(quán)、專有技術(shù)、商標(biāo)權(quán)、著作權(quán)等而取得的使用費(fèi)；Royalties such as those received from the provision of patents, proprietary technology, trademarks and copyrights for use in China;5轉(zhuǎn)讓在中國境內(nèi)的房屋、建筑物及其附屬設(shè)施、土地使用權(quán)等財(cái)產(chǎn)而取得的收益；(e) gains from the transfer of property, such as houses, buildings, structures and attached facilities located in China and from the assignment of land-use rights within China;6經(jīng)財(cái)政部確定征稅的從中國境內(nèi)取得的其他所得。(f) other income derived from China and stipulated by the Ministry of Finance to be subject to tax.第七條 不組成企業(yè)法人的中外合作經(jīng)營企業(yè)，可以由合作各方依照國家有關(guān)稅收法律、法規(guī)分別計(jì)算繳納所得稅；也可以由該企業(yè)申請，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)，依照稅法統(tǒng)一計(jì)算繳納所得稅。Article 7 In respect of Chinese-foreign contractual joint ventures that do not constitute legal persons, each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the State; income tax may, upon approval by the local tax authorities of an application submitted by such enterprises, be computed and paid on a consolidated basis in accordance with the provisions of the Tax Law.第八條 稅法第四條所說的納稅年度，自公歷一月一日起至十二月三十一日止。Article 8 "Tax year" mentioned in Article 4 of the Tax Law begins on January 1 and ends on December 31 under the Gregorian Calendar.外國企業(yè)依照稅法規(guī)定的納稅年度計(jì)算應(yīng)納稅所得額有困難的，可以提出申請，報(bào)當(dāng)?shù)囟悇?wù)機(jī)關(guān)批準(zhǔn)后，以本企業(yè)滿十二個(gè)月的會計(jì)年度為納稅年度。Foreign enterprises that have difficulty computing taxable income in accordance with the tax year stipulated in the Tax Law may, upon approval by the local tax authorities of an application submitted by such enterprises, use their own 12-month fiscal year as the tax year.企業(yè)在一個(gè)納稅年度的中間開業(yè)，或者由于合并、關(guān)閉等原因，使該納稅年度的實(shí)際經(jīng)營期不足十二個(gè)月的，應(yīng)當(dāng)以其實(shí)際經(jīng)營期為一個(gè)納稅年度。Enterprises commencing business operations in the middle of a tax year or actually operating for a period of less than 12 months in any tax year due to such factors as merger or shut-down shall use the actual period of operations as the tax year.企業(yè)清算時(shí)，應(yīng)當(dāng)以清算期間作為一個(gè)納稅年度。Enterprises that undergo liquidation shall use the period of liquidation as the tax year.第九條 稅法第八條第三款、第十九條第三款第(四)項(xiàng)和本細(xì)則第七十二條所說的國務(wù)院稅務(wù)主管部門，是指財(cái)政部、國家稅務(wù)局。Article 9 "The competent authority for tax affairs under the State Council" mentioned in Article 8, paragraph 3 and Article 19, paragraph 3, Item (4) of the Tax Law and Article 72 of these Rules refers to the Ministry of Finance and the State Tax Bureau.第二章 應(yīng)納稅所得額的計(jì)算Chapter II Computation of Taxable Income第十條 稅法第四條所說的應(yīng)納稅的所得額，其計(jì)算公式如下：Article 10 "The formula for the computation of taxable income" mentioned in Article 4 of the Tax Law is as follows:(一)制造業(yè)：（一）Manufacturing：1應(yīng)納稅所得額產(chǎn)品銷售利潤十其他業(yè)務(wù)利潤十營業(yè)外收入營業(yè)外支出1taxable income = (profit on sales) + (profit from other operations) + (non-business income) - (non-business expenses);2產(chǎn)品銷售利潤產(chǎn)品銷售凈額產(chǎn)品銷售成本產(chǎn)品銷售稅金(銷售費(fèi)用十管理費(fèi)用十財(cái)務(wù)費(fèi)用)2 profit on sales = (net sales) - (cost of products sold) - (taxes on sales) - 【 (selling expenses) + (administrative expenses) + (finance expenses) 】;3產(chǎn)品銷售凈額產(chǎn)品銷售總額(銷貨退回十銷貨折讓)3net sales = (gross sales) - 【 (sales returns) + (sales discounts and allowances) 】;4產(chǎn)品銷售成本本期產(chǎn)品成本十期初產(chǎn)品盤存期末產(chǎn)品盤存4 cost of products sold = (cost of products manufactured for the period) + (inventory of finished products at the beginning of the period) - (inventory of finished products at the end of the period);5本期產(chǎn)品成本本期生產(chǎn)成本十期初半成品、在產(chǎn)品盤存期末半成品、在產(chǎn)品盤存5cost of products manufactured for the period = (manufacturing costs for the period) + (inventory of semi-finished products and products in process at the beginning of the period) - (inventory of semi-finished products and products in process at the end of the period);6本期生產(chǎn)成本本期生產(chǎn)耗用的直接材料十直接工資十制造費(fèi)用6manufacturing costs for the period = (direct materials consumed in production for the period) + (direct labour) + (manufacturing expenses).(二)商業(yè)：（二）Commerce：1應(yīng)納稅所得額銷貨利潤十其他業(yè)務(wù)利潤十營業(yè)外收入營業(yè)外支出1taxable income = (profit on sales) + (profit from other operations) + (non-business income) - (non-business expenses);2銷貨利潤銷貨凈額銷貨成本銷貨稅金(銷貨費(fèi)用十管理費(fèi)用十財(cái)務(wù)費(fèi)用)2profit on sales = (net sales) - (cost of sales) - (taxes on sales) - 【 (selling expenses) + (administrative expenses) + (finance expenses) 】;3銷貨凈額銷貨總額(銷貨退回十銷貨折讓)3net sales = (gross sales) - 【 (sales returns) + (sales discounts and allowances) 】;4銷貨成本期初商品盤存十本期進(jìn)貨(進(jìn)貨退出十進(jìn)貨折讓)十進(jìn)貨費(fèi)用期未商品盤存4cost of sales = (inventory of merchandise at the beginning of the period) + (purchase of merchandise during the period) - 【 (purchase returns) + (purchase discounts and allowances) 】 + (purchasing expenses) - (inventory of merchandise at the end of the period).(三)服務(wù)業(yè)：（三）Service trades：1應(yīng)納稅所得額業(yè)務(wù)收入凈額十營業(yè)外收入營業(yè)外支出1taxable income = (net business income) + (non-operating income) -(non- operating expenses);2業(yè)務(wù)收入凈額業(yè)務(wù)收入總額(業(yè)務(wù)收人稅金十業(yè)務(wù)支出十管理費(fèi)用十財(cái)務(wù)費(fèi)用)2net business income = (gross business income) - 【 (taxes on business income) + (operating expenses) + (administrative expenses) + (finance expenses) 】.(四)其他行業(yè)：參照以上公式計(jì)算。（四）Other lines of business。Computations shall be made with reference to the above formulas.第十一條 企業(yè)應(yīng)納稅所得額的計(jì)算，以權(quán)責(zé)發(fā)生制為原則。Article 11 The computation of taxable income of an enterprise shall, in principle, be on an accrual basis.企業(yè)下列經(jīng)營業(yè)務(wù)的收入可以分期確定，并據(jù)以計(jì)算應(yīng)納稅所得額：The following income from business operations of an enterprise may be determined by stages and used as the basis for the computation of taxable income:(一)以分期收款方式銷售產(chǎn)品或者商品的，可以按交付產(chǎn)品或者商品開出發(fā)貨票的日期確定銷售收入的實(shí)現(xiàn)，也可以按合同約定的購買人應(yīng)付價(jià)款的日期確定銷售收入的實(shí)現(xiàn)；(1) Where products or commodities are sold by instalment payment methods, income from sales may be recognized according to the invoice date of the products or commodities to be delivered; income from sales may also be recognized according to the date of payment to be made by the buyer as agreed upon in the contract;(二)建筑、安裝、裝配工程和提供勞務(wù)，持續(xù)時(shí)間超過一年的，可以按完工進(jìn)度或者完成的工作量確定收人的實(shí)現(xiàn)；(2) Where construction, installation and assembly projects, and provision of labour services extend beyond one year, income may be recognized according to the progress of the project or the amount of work completed;(三)為其他企業(yè)加工、制造大型機(jī)械設(shè)備、船舶等，持續(xù)時(shí)間超過一年的，可以按完工進(jìn)度或者完成的工作量確定收入的實(shí)現(xiàn)。(3) Where the processing or manufacturing of heavy machinery, equipments and ships for other enterprises extends beyond one year, income may be recognized according to the progress of the project or amount of work completed.第十二條 中外合作經(jīng)營企業(yè)采取產(chǎn)品分成方式的，合作者分得產(chǎn)品時(shí)，即為取得收入，其收入額應(yīng)當(dāng)按照賣繪第三方的銷售價(jià)格或者參照當(dāng)時(shí)的市場價(jià)格計(jì)算。Article 12 Where Chinese-foreign contractual joint ventures operate on the basis of product-sharing, the partners thereto shall be deemed to receive income at the time of the division of the products; the amount of income shall be computed according to the price sold to third party or with reference to prevailing market prices.外國企業(yè)從事合作開采石油資源的，合作者在分得原油時(shí)，即為取得收入，其收入額應(yīng)當(dāng)按參照國際市場同類品質(zhì)的原油價(jià)進(jìn)行定期調(diào)整的價(jià)格計(jì)算。Where foreign enterprises are engaged in the co-operative exploration of petroleum resources, the partners thereto shall be deemed to receive income at the time of the division of the crude oil; the amount of income shall be computed according to a price which is adjusted periodically with reference to the international market prices of crude oil of similar quality.第十三條 企業(yè)取得的收人為非貨幣資產(chǎn)或者權(quán)益的，其收入額應(yīng)當(dāng)參照當(dāng)時(shí)的市場價(jià)格計(jì)算或者估定。Article 13 In respect of income obtained by enterprises in the form of non-monetary assets or rights and interests, such income shall be computed or appraised with reference to prevailing market prices.第十四條 稅法第二十一條所說的國家外匯管理機(jī)關(guān)公布的外匯牌價(jià)，是指國家外匯管理局公布的外匯買人價(jià)。Article 14 "Exchange rate quoted by the State exchange control authorities" mentioned in Article 21 of the Tax Law refers to the buying rate quoted by the State Administration of Exchange Control.第十五條 企業(yè)所得為外國貨幣的，在依照稅法第十五條規(guī)定分季預(yù)繳所得稅時(shí)，應(yīng)當(dāng)按照季度最后一日的外匯牌價(jià)折合成人民幣計(jì)算應(yīng)納稅所得額；Article 15 In respect of income obtained by enterprises in foreign currency, upon payment of income tax in quarterly instalments in accordance with the provisions of Article 15 of the Tax Law, taxable income shall be computed by converting the income into Renminbi according to the exchange rate quotation on the last day of the quarter.年度終了后匯算清繳時(shí)，對已按季度預(yù)繳稅款的外國貨幣所得，不再重新折合計(jì)算，只就全年未納稅的外國貨幣所得部分，按照年度最后一日的外匯牌價(jià)，折合成人民幣計(jì)算應(yīng)納稅所得額At the time of final settlement following the end of the year, no recomputation and reconversion need be made in respect of income in a foreign currency for which tax has already been paid on a quarterly basis; only that portion of the foreign currency income of the entire year for which tax has not been paid shall, in respect of the computation of taxable income, be converted into Renminbi according to the exchange rate quotation on the last day of the tax year.第十六條 企業(yè)不能提供完整、準(zhǔn)確的成本、費(fèi)用憑證，不能正確計(jì)算應(yīng)納稅所得額的，由當(dāng)?shù)囟悇?wù)機(jī)關(guān)參照同行業(yè)或者類似行業(yè)的利潤水平核定利潤率，計(jì)算其應(yīng)納稅所得額；Article 16 Where an enterprise is unable to provide complete and accurate certificates of costs and expenses and is unable to correctly compute taxable income, the local tax authorities shall determine the rate of profit and compute taxable income with reference to the profit level of other enterprises in the same or similar trade.企業(yè)不能提供完整、準(zhǔn)確的收入憑證，不能正確申報(bào)收入額的，由當(dāng)?shù)囟悇?wù)機(jī)關(guān)采用成本(費(fèi)用)加合理的利潤等方法予以核定，確定其應(yīng)納稅所得額。Where an enterprise is unable to provide complete and accurate certificates of revenues and is unable to report income correctly, the local tax authorities shall appraise and determine taxable income by the use of such methods as cost (expense) plus reasonable profits.稅務(wù)機(jī)關(guān)依照前款規(guī)定利潤率或者收入額時(shí)，法律、法規(guī)、規(guī)章另有規(guī)定的，依照其規(guī)定執(zhí)行。When the tax authorities appraise and determine profit rates or revenues in accordance with the provisions of the preceding paragraph, and where other treatment is provided by the laws, regulations and rules, such other treatment shall be applicable.第十七條 外國航空、海運(yùn)企業(yè)從事國際運(yùn)輸業(yè)務(wù)，以其在中國境內(nèi)起運(yùn)客貨收入總額的百分之五為應(yīng)納稅所得額。Article 17 Foreign air transportation and ocean shipping enterprises engaged in international transport business shall use 5% of the gross revenues from passenger and cargo transport and shipping services arising within China as taxable income.第十八條 外商投資企業(yè)在中國境內(nèi)投資于其他企業(yè)，從接受投資的企業(yè)取得的利潤(股息)，可以不計(jì)人本企業(yè)應(yīng)納稅所得額；但其上述投資所發(fā)生的費(fèi)用和損失，不得沖減本企業(yè)應(yīng)納稅所得額。Article 18 Where an enterprise with foreign investment invests in another enterprise within China, the profits (dividends) so obtained from the enterprise receiving such investment may be excluded from taxable income of the enterprise; however, expenses and losses incurred in such above-mentioned investments shall not be deducted from taxable income of the enterprise.第十九條 在計(jì)算應(yīng)納稅所得額時(shí)，除國家另有規(guī)定外，下列各項(xiàng)不得列為成本、費(fèi)用和損失：Article 19 Unless otherwise stipulated by the State, the following items shall not be itemized as costs, expenses or losses in the computation of taxable income:(一)固定資產(chǎn)的購置、建造支出；(1) expenses in connection with the acquisition or construction of fixed assets;(二)無形資產(chǎn)的受讓、開發(fā)支出；(2) expenses in connection with the transfer or development of intangible assets;(三)資本的利息；(3) interest on capital;(四)各項(xiàng)所得稅稅款；(4) various income tax payments;(五)違法經(jīng)營的罰款和被沒收財(cái)物的損失；(5) fines for illegal business operations and losses due to the confiscation of property;(六)各項(xiàng)稅收的滯納金和罰款；(6) surcharges and fines for overdue payment of taxes;(七)自然災(zāi)害或者意外事故損失有賠償?shù)牟糠郑?7) the portion of losses due to natural disasters or accidents for which there has been compensation;(八)用于中國境內(nèi)公益、救濟(jì)性質(zhì)以外的捐贈；(1)(8) donations and contributions other than those used in China for public welfare or relief purposes;(九)支付給總機(jī)構(gòu)的特許權(quán)使用費(fèi)；(9) royalties paid to the head office;(十)與生產(chǎn)、經(jīng)營業(yè)務(wù)無關(guān)的其他支出。(10) other expenses not related to production or business operations.第二十條 外國企業(yè)在中國境內(nèi)設(shè)立的機(jī)構(gòu)、場所，向其總機(jī)構(gòu)支付的同本機(jī)構(gòu)、場所生產(chǎn)、經(jīng)營有關(guān)的合理的管理費(fèi)，應(yīng)當(dāng)提供總機(jī)構(gòu)出具的管理費(fèi)匯集范圍、總額、分?jǐn)傄罁?jù)和方法的證明文件，并附有注冊會計(jì)師的查證報(bào)告，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核同意后，準(zhǔn)予列支。Article 20 Reasonable administrative expenses paid by a foreign enterprise with an establishment or site in China to the head office in connection with production or business operations of the establishment or site shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof issued by the head office in respect of the scope of the administrative expenses, total amounts, the basis and methods of allocation, which shall be provided together with an accompanying verification report of a certified public accountant.外商投資企業(yè)應(yīng)當(dāng)向其分支機(jī)構(gòu)合理分?jǐn)偱c其生產(chǎn)、經(jīng)營有關(guān)的管理費(fèi)。Administrative expenses in connection with production and business operations shall be allocated reasonably between enterprises with foreign investment and their branches.第二十一條 企業(yè)發(fā)生與生產(chǎn)、經(jīng)營有關(guān)的合理的借款利息，應(yīng)當(dāng)提供借款付息的證明文件，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核同意后，準(zhǔn)予列支。Article 21 Reasonable interest payments incurred on loans in connection with production and business operations shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of documents of proof, which shall be provided by the enterprises in respect of the loans and interest payments.企業(yè)借款用于固定資產(chǎn)的購置、建造或者無形資產(chǎn)的受讓、開發(fā)，在該項(xiàng)資產(chǎn)投入使用前發(fā)生的利息，應(yīng)當(dāng)計(jì)人固定資產(chǎn)的原價(jià)。Interest paid on loans used by enterprises for the purchase or construction of fixed assets or the transfer or development of intangible assets prior to the assets being put into use shall be included in the original value of the assets.本條第一款所說的合理的借款利息，是指按不高于一般商業(yè)貸款利率計(jì)算的利息。"Reasonable interest" mentioned in the first paragraph of this Article refers to interest computed at a rate not higher than normal commercial lending rates.第二十二條 企業(yè)發(fā)生與生產(chǎn)、經(jīng)營有關(guān)的交際應(yīng)酬費(fèi)，應(yīng)當(dāng)有確實(shí)的記錄或者單據(jù)，分別在下列限度內(nèi)準(zhǔn)予作為費(fèi)用列支：Article 22 Entertainment expenses incurred by enterprises in connection with production and business operations shall, when supported by authentic records or invoices and vouchers, be permitted to be itemized as expenses subject to the following limits:(一)全年銷貨凈額在一千五百萬元以下的，不得超過銷貨凈額的千分之五；全年銷貨凈額超過一千五百萬元的部分，不得超過該部分銷貨凈額的千分之三。(1) Where annual net sales are 15 million yuan (RMB) or less, not to exceed 0.5% of net sales; for that portion of annual net sales that exceeds 15 million yuan (RMB), not to exceed 0.3% of that portion of net sales.(二)全年業(yè)務(wù)收入總額在五百萬元以下的，不得超過業(yè)務(wù)收入總額的千分之十；全年業(yè)務(wù)收入總額超過五百萬元的部分，不得超過該部分業(yè)務(wù)收入總額的千分之五。(2) Where annual gross business income is 5 million yuan (RMB) or less, not to exceed 1% of annual gross business income; for that portion of annual gross business income that exceeds 5 million yuan (RMB), not to exceed 0.5% of that portion of annual gross business income.第二十三條 企業(yè)在籌建和生產(chǎn)、經(jīng)營中發(fā)生的匯兌損益，除國家另有規(guī)定外，應(yīng)當(dāng)合理列為各所屬期間的損益。Article 23 Exchange gains or losses incurred by enterprises during preconstruction or during production and business operations shall, except as otherwise provided by the State, be appropriately itemized as gains or losses for that respective period.第二十四條 企業(yè)支付給職工的工資和福利費(fèi)，應(yīng)當(dāng)報(bào)送其支付標(biāo)準(zhǔn)和所依據(jù)的文件及有關(guān)資料，經(jīng)當(dāng)?shù)囟悇?wù)機(jī)關(guān)審核同意后，準(zhǔn)予列支。Article 24 Salaries and wages, and b