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

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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.Indirectcostmustbereasonablyallocatedtorelatedcostobjectivesaccordingtothecauseandeffectbetweencostobjectivesandtheoutputofcostobjectives.

    Article10 Theinventoriesofthetaxpayershallbepricedattheactualcostwhenitacquiresthem.Theactualcostofinventoriespurchasedbythetaxpayerincludespurchaseprice，purchaseexpenseandtax.Taxincludedintheinventorycostmeansconsumptiontax，customsdutyandresourcetaxpaidforpurchase，productionorentrustedprocessingofinventoriesandtheinputvalue-addedtax（VAT）thatcannotbedeductedfromtheoutputVAT.

    Thecostofinventoryproductionbythetaxpayerincludessuchindirectexpensesasmanufacturingexpense.

    Article11 Thetaxpayermayadoptthepricingmethods，suchasindividualpricingmethod，firstin，firstoutmethod，weightedaveragemethod，movingaveragemethod，planningcostmethod，grossprofitmarginmethodorretailpricemethod，foroutgoinginventories.Incaseofdiscrepancybetweentheinventoryprocessusedbythetaxpayerandthelastin，firstoutmethod，thetaxpayermayalsoconfirmthecostofoutgoinginventoriesbythelastin，firstoutmethod.Ifthetaxpayerconfirmstheinventorycostorsellingcostbyplanningcostmethodortheretailpricemethod，itmustcarryforwardthecostdifferenceorthemarginbetweenthesellingandpurchasingpricesonmerchandiseatthetimeofyear-enddeclarationoftaxpayment.

    Article12 Thecostcomputingmethods，indirectcostdistributionmethods，inventorypricingmethodsofthetaxpayershallnotbechangedoncetheyareconfirmed.Ifthechangeisnecessary，thetaxpayershallapplytothecompetenttaxauthorityforapprovalbeforethebeginningofthenexttaxyear.Orthetaxauthorityshallhavetherighttomakeadjustmentifthetaxableincomeisaffected.

    Article13 Expensemeansthesellingexpense，administrativeexpenseandfinancialexpensethatthetaxpayeroccursineachtaxyearandmaybedeductible，exceptfortheexpensesthathavebeenincludedinthecost.

    Article14 Sellingexpensemeanstheexpenditurearisingtothetaxpayerforsalesofcommodities，includingadvertisingexpense，transportationexpense，loadingandunloadingexpense，packingexpense，exhibitionexpense，insurancepremium，salescommission（adjustmentofcommoditypurchasepricecostfortheimportcommissionabletobedirectlyconfirmed），handlingchargeforagencysales，operatingleasefee，travelingexpenseofmarketingdepartment，salariesandwelfareexpense.

    Suchcommoditypurchaseexpensesasthepackingexpenseandtransportationexpensearisingtothetaxpayerengagedincommoditycirculationforthepurchasedinventoriesbeforebeingwarehoused，insurancepremiumandloadingandunloadingexpensesarisingincourseoftransportationandstorage，reasonablelossesintransportation，andselectionandclear-upexpensesbeforewarehousingmaybedirectlyincludedinthesalesexpense.Ifthetaxpayerhasincludedthesaidcommoditypurchaseexpensesintheinventorycostaccordingtotheneedofaccounting，itshallnotdeclarethedeductionsrepeatedlyinthenameofsalesexpense.

    Thesalesexpenseofthetaxpayerengagedinrealestatedevelopmentalsoincludestherefittingandrepairexpense，maintenanceexpenseandheatingexpenseoccurringbeforesalesofthedevelopmentproducts.

    Ifthesalesexpenseofthetaxpayerengagedinpostandtelecommunicationshasbeenincludedintheoperatingcost，itshallnotbeincludedinthesalesexpensefordeductionagain.

    Article15 Administrativeexpensemeanstheexpensearisingtotheadministrativedepartmentofthetaxpayerforprovisionofvarioussupportingservicesformanagementandorganizingofoperatingactivities.Administrativeexpenseshallincludetheheadoffice（corporate）outlaybornebythetaxpayer，researchanddevelopmentexpense（technicaldevelopmentfee），socialsecuritycontribution，laborprotectionexpense，businessentertainmentfee，tradeunionfee，staffeducationoutlay，expensesoftheshareholders'meetingorboardofdirectors，amortizationofstart-upexpense，amortizationofintangibleassets（includinglandusefeeandlandlosscompensation），mineralresourcecompensation，baddebtloss，stampduty，firefightingexpense，pollutantdischargefee，afforestationfee，foreignaffairsfee，legal，financial，materialprocessingandaccountingaffairscosts（consultingfee，legalcost，feeofengagementofintermediaryagencies，trademarkregistrationfee），andreasonableadministrativefeesrelevanttoitsfor-profitactivitiespaidtotheheadoffice（theheadofficeofthesamelegalentityinthenatureofheadquarters）。

UnlesswithapprovaloftheStateAdministrationofTaxationoritsauthorizedtaxauthorities，thetaxpayershallnotrecognizetheadministrativeexpensepaidtoitsaffiliatedenterprises.

    T