中华?民共和国企业所得税法实施条例Implementing Regulations of the Law of the People's Republic of China on Enterprise Income Tax
发文日期: 2007-12-06Promulgation date: 2007-12-06
地域: 全国Effective region: NATIONAL
颁布机关: 国务院Promulgator: State Council
文号: 国务院令[2007]第512号Document no: Order of the State Council [2007] No. 512时效性: 现行有效Effectiveness: Effective
生效日期: 2008-01-01Effective date: 2008-01-01
所属分类: 内资企业所得税 ( 税法->所得税->内资企业所得税 ) Category: Income Tax of Domestic Capital Enterprise ( Tax Law->Income Tax->Income Tax of Domestic Capital Enterprise )
中华?民共和国企业所得税法实施条例Implementing Regulations of the Enterprise Income Tax Law of the People's Republic of China
国务院令[2007]第512号Order of the State Council [2007] No. 512 2007年12月6日December 6, 2007
《中华?民共和国企业所得税法实施条例》已经2007年11月28日国务院第197次常务会议通过，现予公布，自2008年1月1日起施行。The Implementing Regulations of the Enterprise Income Tax Law of the People's Republic of China, adopted at the 197th Executive Meeting of the State Council on November 28, 2007, are hereby promulgated and shall come into effect as of January 1, 2008.
总 理 温家宝Premier: Wen Jiabao
中华?民共和国企业所得税法实施条例Appendix: Implementing Regulations of the Enterprise Income Tax Law of the People's Republic of China
第?章 总 则
第?章 总 则Chapter I General Provisions
第?条 根据《中华?民共和国企业所得税法》（以下简称企业所得税法）的规定，制定本条例。Article 1 These Regulations are formulated in accordance with the provisions of the Enterprise Income Tax Law of the People's Republic of China (hereinafter called the "Enterprise Income Tax Law").
第?条 企业所得税法第?条所称个?独资企业、合伙企业，是指依照中国法律、行政法规成立的个?独资企业、合伙企业。Article 2 Individual proprietorship enterprises and partnership enterprises as stated in Article 1 of the Enterprise Income Tax Law refer to the individual proprietorship enterprises and the partnership enterprises established in accordance with the provisions of Chinese laws and administrative regulations.
第三条 企业所得税法第?条所称依法在中国境内成立的企业，包括依照中国法律、行政法规在中国境内成立的企业、事业单位、社会团体以及其他取得收?的组织。
企业所得税法第?条所称依照外国（地区）法律成立的企业，包括依照外国（地区）法律成立的企业和其他取得收?的组织。Article 3 The enterprises established legally within the territory of China, as stated in Article 2 of the Enterprise Income Tax Law, include the companies, public institutions, social organizations, and other organizations with income sources which are established within the territory of China in accordance with Chinese laws and administrative regulations. The enterprises established in accordance with the laws of a foreign country (region), as stated in Article 2 of the Enterprise Income Tax Law, refer to enterprises and other organizations with income sources which are established in accordance with the laws of the foreign (region).
第四条 企业所得税法第?条所称实际管理机构，是指对企业的生产经营、?员、账务、财产等实施实质性全面管理和控制的机构。Article 4 The actual administrative organizations as stated in Article 2 of the Enterprise Income Tax Law refer to the organizations that actually, comprehensively manage and control the production and operation, staff, accounting, property and other aspects of enterprises.
第五条 企业所得税法第?条第三款所称机构、场所，是指在中国境内从事生产经营活动的机构、场所，包括：（?）管理机构、营业机构、办事机构；
（?）??、农场、开采自然资源的场所；
（三）提供劳务的场所；（四）从事建筑、安装、装配、修理、勘探等?程作业的场所；
（五）其他从事生产经营活动的机构、场所。
非居民企业委托营业代理?在中国境内从事生产经营活动的，包括委托单位或者个?经常代其签订合同，或者储存、交付货物等，该营业代理?视为非居民企业在中国境内设立的机构、场所。Article 5 The organizations and places as stated in Paragraph 3 of Article 2 of the Enterprise Income Tax Law refer to the organizations and places wherein the production and operation activities within the territory of China are conducted, including: 1. Management offices, business offices, and representative offices;
2. The places used as farms or factories, or for exploitation of natural resources;
3. Places where labor services are provided;
4. Places where the engineer operations like construction, installation, assembly, repair and exploration are conducted; and
5. Other organizations and places wherein other production and operation activities are conducted.
If non-resident enterprises authorize business agents to engage in production and operation activities within the territory of China, including entrusting units or individuals to sign contracts, store goods or deliver goods etc, such business agents shall be deemed as the organization or premise set up by the non-resident enterprises within the territory of China.
第六条 企业所得税法第三条所称所得，包括销售货物Article 6 The incomes as stated in Article 3 of the Enterprise Income Tax Law include the income from selling goods, the
所得、提供劳务所得、转让财产所得、股息红利等权益性投资所得、利息所得、租金所得、特许权使用费所得、接受捐赠所得和其他所得。income from providing labor service, the income from property transfer, the income from equity investment such as the dividends and bonus, the income from interest, the income from rental, the income from royalty fee, the income from donation and other incomes.
第七条 企业所得税法第三条所称来源于中国境内、境外的所得，按照以下原则确定：
（?）销售货物所得，按照交易活动发生地确定；
（?）提供劳务所得，按照劳务发生地确定；
（三）转让财产所得，不动产转让所得按照不动产所在地确定，动产转让所得按照转让动产的企业或者机构、场所所在地确定，权益性投资资产转让所得按照被投资企业所在地确定；
（四）股息、红利等权益性投资所得，按照分配所得的企业所在地确定；
（五）利息所得、租金所得、特许权使用费所得，按照负担、支付所得的企业或者机构、场所所在地确定，或者按照负担、支付所得的个?的住所地确定；
（六）其他所得，由国务院财政、税务主管部门确定。Article 7 The incomes derived from sources in or out of the territory of China, as stated in Article 3 of the Enterprise Income Tax Law, shall be determined in accordance with the following principles:
1. The income from selling goods shall be determined in terms of places where the sales activities happen;
2. The income from providing labor service shall be determined in terms of places where the labor services provide;
3. As to the income from property transfer, if the income from transferring real properties, it shall be determined in terms of the location of the real property; if transferring the movable properties, it shall be determined in terms of the location of the enterprise/organization/place that transfer the movable properties; in the event of transfer of the equity investment assets, it shall be determined in terms of the location of the enterprise accepting the equity investment;
4. For the income from equity investment such as the income from dividend and bonus, it shall be determined in terms of the location of the enterprise distributing the dividend and bonus;
5. For the income from interest, rental and royalty fee, it shall be determined according to the location of the enterprise, organization or place bearing or paying such income; and
6. For other incomes, they shall be determined in terms of the regulations of the competent finance and taxation departments under the State Council.
第?条 企业所得税法第三条所称实际联系，是指非居民企业在中国境内设立的机构、场所拥有据以取得所得的股权、债权，以及拥有、管理、控制据以取得所得的财产等。Article 8 The actual associations as stated in Article 3 of the Enterprise Income Tax Law mean organizations and places established by non-resident enterprises within the territory of China own equities or creditor's rights from which the incomes are obtained, as well as own, manage or control the property from which the incomes are obtained.
第?章 应纳税所得额
第?章 应纳税所得额Chapter II Taxable Incomes
第?节 ?般规定Section 1 General Provisions
第九条 企业应纳税所得额的计算，以权责发生制为原则，属于当期的收?和费用，不论款项是否收付，均作为当期的收?和费用；不属于当期的收?和费用，即使款项已经在当期收付，均不作为当期的收?和费用。本条例和国务院财政、税务主管部门另有规定的除外。Article 9 The amount of income taxable of enterprise shall be computed on the accrual basis. For the income and expense belonging to the current period, whether they have been received or paid, they shall be recognized as the income and expense in the current period; for the income and expense not belonging to the current period, even if they have been received or paid in the current period, they shall not be recognized as the income and expense in the current period, unless otherwise prescribed in these Regulations and the regulations of the competent finance and taxation departments under the State Council.
第十条 企业所得税法第五条所称亏损，是指企业依照企业所得税法和本条例的规定将每?纳税年度的收?总额减除不征税收?、免税收?和各项扣除后?于零的数额。Article 10 The loss as stated in Article 5 of the Enterprise Income Tax Law means the negative balance (less than zero) of total income minus tax-exemption income minus various deductions in each tax year in accordance with the provisions of the Enterprise Income Tax Law and these Regulations.
第十?条 企业所得税法第五十五条所称清算所得，是指企业的全部资产可变现价值或者交易价格减除资产净值、清算费用以及相关税费等后的余额。
投资方企业从被清算企业分得的剩余资产，其中相当于从被清算企业累计未分配利润和累计盈余公积中应当分得的部分，应当确认为股息所得；剩余资产减除上述股息所得后的余额，超过或者低于投资成本的部分，应当确认为投资资产转让所得或者损失。Article 11 The income from liquidation as stated in Article 55 of the Enterprise Income Tax Law means the balance of the realized value of an enterprise's total assets or the transaction price minus net assets value minus liquidating expense and other relevant taxes and fees.
For the part of the residual assets that the investing enterprise has acquired from the liquidated enterprise, which is equal to the total of the accumulative undistributed profit and the accumulative surplus fund of the liquidated enterprise, it shall be recognized as the income from dividend. For the balance of the aforesaid residual assets minus the aforesaid the income from dividend, which is above or below the investment cost, the above or below part shall be respectively recognized as income or loss from the transfer of investment assets.
第?节 收 ?Section 2 Incomes
第十?条 企业所得税法第六条所称企业取得收?的货币形式，包括现金、存款、应收账款、应收票据、准备持有Article 12 The currency forms of the income obtained by an enterprise as stated in Article 6 of the Enterprise Income Tax Law include cash, bank deposit, receivable, note receivable, the speculative bonds investment the enterprise intends to
至到期的债券投资以及债务的豁免等。
企业所得税法第六条所称企业取得收?的非货币形式，包括固定资产、生物资产、无形资产、股权投资、存货、不准备持有至到期的债券投资、劳务以及有关权益等。possess till they get expired, and exempt of liabilities, etc. The non-currency forms of the income obtained by an enterprise as stated in Article 6 of the Enterprise Income Tax Law include fixed assets, biology assets, intangible assets, equity investment, inventory, the speculative bond investment the enterprise does not intend to possess till they get expired, labor services and other related equities.
第十三条 企业所得税法第六条所称企业以非货币形式取得的收?，应当按照公允价值确定收?额。
前款所称公允价值，是指按照市场价格确定的价值。Article 13 An enterprise's acquired non-currency income as stated in Article 6 of the Enterprise Income Tax Law shall be calculated based on the fair value.
The fair value as stated in the preceding paragraph means assets' value determined by market price.
第十四条 企业所得税法第六条第（?）项所称销售货物收?，是指企业销售商品、产品、原材料、包装物、低值易耗品以及其他存货取得的收?。Article 14 The incomes from selling goods as stated in Item 1 of Article 6 of the Enterprise Income Tax Law mean the incomes the enterprise has acquired through selling the commodities, the goods, the raw materials, the packaging, the low-value consumables, and other inventories.
第十五条 企业所得税法第六条第（?）项所称提供劳务收?，是指企业从事建筑安装、修理修配、交通运输、仓储租赁、金融保险、邮电通信、咨询经纪、文化体育、科学研究、技术服务、教育培训、餐饮住宿、中介代理、卫生保健、社区服务、旅游、娱乐、加?以及其他劳务服务活动取得的收?。Article 15 The incomes from providing the labor services as stated in Item 2 of Article 6 of the Enterprise Income Tax Law mean the incomes the enterprise has acquired through engaging in the construction and installation, repair and maintenance, transportation, warehouse lease, financial service and insurance, post and telecom, consulting and brokerage, culture and sports, scientific research, technical service, education and training, restaurant and hotel, agent services, hygiene and healthcare, community service, tourism, entertainment, processing and other labor services.
第十六条 企业所得税法第六条第（三）项所称转让财产收?，是指企业转让固定资产、生物资产、无形资产、股权、债权等财产取得的收?。Article 16 The incomes from the property transfer as stated in Item 3 of Article 6 of the Enterprise Income Tax Law mean the incomes that are obtained by an enterprise through the transfer of its fixed assets, biologic assets, intangible assets, equity, creditor's right, or other property.
第十七条 企业所得税法第六条第（四）项所称股息、红利等权益性投资收益，是指Article 17 The earning from equity investments like the income from dividend and bonus as stated in Item 4 of Article 6 of the Enterprise Income Tax Law mean the incomes which the
企业因权益性投资从被投
资方取得的收?。
股息、红利等权益性投资收益，除国务院财政、税务主管部门另有规定外，按照被投资方作出利润分配决定的日期确认收?的实现。enterprise has acquired through equity investment from the invested party.
The realization of earnings from the equity investments like the income from dividend and bonus shall be determined based on the date when the invested party has made its profit distribution plan unless otherwise specified by the competent finance and taxation departments under the State Council.
第十?条 企业所得税法第六条第（五）项所称利息收?，是指企业将资金提供他?使用但不构成权益性投资，或者因他?占用本企业资金取得的收?，包括存款利息、贷款利息、债券利息、欠款利息等收?。
利息收?，按照合同约定的债务?应付利息的日期确认收?的实现。Article 18 The incomes from interests as stated in Item 5 of Article 6 of the Enterprise Income Tax Law mean the interests the enterprise has acquired through providing the fund not constituting the equity investment to the other party or due to other party's occupying the enterprise's fund, including the savings' interest, the loan interest, the bond interest, and the interest on arrears.
The realization of interest income shall be determined according to the date stipulated in the contract on which the debtors shall pay interests.
第十九条 企业所得税法第六条第（六）项所称租金收?，是指企业提供固定资产、包装物或者其他有形资产的使用权取得的收?。
租金收?，按照合同约定的承租?应付租金的日期确认收?的实现。Article 19 The incomes from rentals as stated in Item 6 of Article 6 of the Enterprise Income Tax Law mean the incomes that the enterprise has acquired through providing the fixed assets, packaging, and the use right of other tangible assets.
The realization of incomes from rentals shall be determined according to the date stipulated in the contract on which when the lessee shall pay the rentals.
第?十条 企业所得税法第六条第（七）项所称特许权使用费收?，是指企业提供专利权、非专利技术、商标权、著作权以及其他特许权的使用权取得的收?。
特许权使用费收?，按照合同约定的特许权使用?应付特许权使用费的日期确认收?的实现。Article 20 The incomes from royalty fees as stated in Item 7 of Article 6 of the Enterprise Income Tax Law mean the incomes that the enterprise has acquired through granting the franchise of the patent right, non-patent technology, trademark, copyright, and other rights.
The realization of incomes from royalty fees shall be determined according to the date stipulated in the contract on which the franchisee shall pay the royalty fees.
第?十?条 企业所得税法第六条第（?）项所称接受捐赠收?，是指企业接受的来Article 21 The incomes from donations as stated in Item 8 of Article 6 of the Enterprise Income Tax Law mean the currency assets or non-currency assets which have been voluntarily and
自其他企业、组织或者个?无偿给予的货币性资产、非货币性资产。
接受捐赠收?，按照实际收到捐赠资产的日期确认收?的实现。freely given by other enterprise, organization, and individual person.
The recognition of incomes from donations shall be determined according to the date on which the donations are actually received.
第?十?条 企业所得税法第六条第（九）项所称其他收?，是指企业取得的除企业所得税法第六条第（?）项至第（?）项规定的收?外的其他收?，包括企业资产溢余收?、逾期未退包装物押金收?、确实无法偿付的应付款项、已作坏账损失处理后?收回的应收款项、债务重组收?、补贴收?、违约金收?、汇兑收益等。Article 22 Other incomes as stated in Item 9 of Article 6 of the Enterprise Income Tax Law mean any incomes the enterprise has acquired except for the incomes specified in Items 1-8 of Article 6 of the Enterprise Income Tax Law, including the assets appreciation surplus, the deposit income due to not returning the packaging on maturity date, the payable due to incapability in payment, the receivable which has been treated as bad debt but collected again, the debt restructuring income, the subsidy, the penalty of breach income and exchange earnings.
第?十三条 企业的下列生产经营业务可以分期确认收?的实现：
（?）以分期收款方式销售货物的，按照合同约定的收款日期确认收?的实现；
（?）企业受托加?制造?型机械设备、船舶、飞机，以及从事建筑、安装、装配?程业务或者提供其他劳务等，持续时间超过12个月的，按照纳税年度内完?进度或者完成的?作量确认收?的实现。Article 23 The realization of the incomes from the following production and business operations may be determined by stages:
1. In case of selling goods in installments, the realization of the income shall be determined according to the payment collection date stipulated in the contract; and
2. In case of engaging in assembly and manufacture of the large-size machinery equipment, ship and aircraft, or in construction, installation, and decoration project, or providing other labor service with the term lasting for over 12 months, the realization of the income shall be determined according to the completion progress and completed workload in the tax year.
第?十四条 采取产品分成方式取得收?的，按照企业分得产品的日期确认收?的实现，其收?额按照产品的公允价值确定。Article 24 In case of acquiring the income based on the product distribution plan, the realization of such income shall be determined according to the date on which the enterprise has actually received the product as per the aforesaid product distribution plan, and the amount of such income shall be determined according to the product's fair value.
第?十五条 企业发生非货币性资产交换，以及将货Article 25 In case of exchanging the non-currency assets, and using the goods, property and labor service as donation,
物、财产、劳务用于捐赠、偿债、赞助、集资、广告、样品、职?福利或者利润分配等用途的，应当视同销售货物、转让财产或者提供劳务，但国务院财政、税务主管部门另有规定的除外。payment of debt, sponsor, money-raising, advertising, sample, employee's benefit and profit distribution, it shall be deemed as selling goods, transferring property, or providing labor service unless otherwise prescribed by the competent finance and taxation departments under the State Council.
第?十六条 企业所得税法第七条第（?）项所称财政拨款，是指各级?民政府对纳?预算管理的事业单位、社会团体等组织拨付的财政资金，但国务院和国务院财政、税务主管部门另有规定的除外。企业所得税法第七条第（?）项所称行政事业性收费，是指依照法律法规等有关规定，按照国务院规定程序批准，在实施社会公共管理，以及在向公民、法?或者其他组织提供特定公共服务过程中，向特定对象收取并纳?财政管理的费用。
企业所得税法第七条第（?）项所称政府性基金，是指企业依照法律、行政法规等有关规定，代政府收取的具有专项用途的财政资金。
企业所得税法第七条第（三）项所称国务院规定的其他不征税收?，是指企业取得的，由国务院财政、税务主管部门规定专项用途并经国务院批准的财政性资金。Article 26 The financial appropriation as stated in Item 1 of Article 7 of the Enterprise Income Tax Law means the funds which are included in the budget plans of the people's governments at all-levels and appropriated to the organizations like the institution and social organization unless otherwise prescribed by the competent finance and taxation departments under the State Council.
The administrative levying fees as stated in Item 2 of Article 7 of the Enterprise Income Tax Law mean the expenses which the enterprise will, after obtaining the approval in compliance with the procedures ordered by the State Council, during the process of implementing social public management, and providing specific public service to residents, legal persons, or other organization, collect from the special serviced objectives in accordance with the relevant provisions of the laws, administrative regulations or regional laws and regulations, and which shall be included in the budget management.
The government fund as stated in Item 2 of Article 7 of the Enterprise Income Tax Law means the special-purpose treasury fund which the enterprise act for the government to collect in accordance with the laws and the administrative regulations.
Other tax-free incomes specified by the State Council as stated in Item 3 of Article 7 of the Enterprise Income Tax Law mean the acquired treasury funds of enterprises which are specified by the competent finance and taxation departments under the State Council for the special-purposes.
第三节 扣 除Section 3 Deduction
第?十七条 企业所得税法第?条所称有关的支出，是指与取得收?直接相关的支出。Article 27 Relevant expenditure as stated in Article 8 of the Enterprise Income Tax Law means the expenditures in connection with acquiring the incomes. Reasonable expenditure as stated in Article 8 of Enterprise
企业所得税法第?条所称合理的支出，是指符合生产经营活动常规，应当计?当期损益或者有关资产成本的必要和正常的支出。Income Tax Law means the necessary and normal expenditures which are spent on the normal production and operation activities, and shall be accounted into the loss or relevant assets' costs in the current period.
第?十?条 企业发生的支出应当区分收益性支出和资本性支出。收益性支出在发生当期直接扣除；资本性支出应当分期扣除或者计?有关资产成本，不得在发生当期直接扣除。
企业的不征税收?用于支出所形成的费用或者财产，不得扣除或者计算对应的折旧、摊销扣除。
除企业所得税法和本条例另有规定外，企业实际发生的成本、费用、税金、损失和其他支出，不得重复扣除。Article 28 An enterprise's expenditures occurred shall be divided into income expenditures and capital expenditures. The income expenditures could be deducted at the happing period while the capital expenditures shall be deducted by stages or accounted into the cost of the assets and shall not be directly deducted in the happening period.
If the tax-free income generates the expense or property due to being spent, the enterprise shall not deduct it, or calculate the correspondent depreciation or amortize the deduction. Unless otherwise prescribed in the Enterprise Income Tax Law and these Regulations, the cost, expense, tax, loss and other expenditures which have actually happened to the enterprise shall not be repeatedly deducted.
第?十九条 企业所得税法第?条所称成本，是指企业在生产经营活动中发生的销售成本、销货成本、业务支出以及其他耗费。Article 29 The cost as stated in Article 8 of the Enterprise Income Tax Law means the marketing cost, the cost of selling goods, the business expense, and other consumptions.
第三十条 企业所得税法第?条所称费用，是指企业在生产经营活动中发生的销售费用、管理费用和财务费用，已经计?成本的有关费用除外。Article 30 The expenses as stated in Article 8 of the Enterprise Income Tax Law mean the sales expenses, overhead expenses and the financial expenses which the enterprise has generated in the process of manufacturing products, except for those expenses which have be accounted into cost.
第三十?条 企业所得税法第?条所称税金，是指企业发生的除企业所得税和允许抵扣的增值税以外的各项税金及其附加。Article 31 The taxes as stated in Article 8 of the Enterprise Income Tax Law mean the enterprise's actually happened various taxes and additions except for the income tax and the value-added tax which is allowed to be offset.
第三十?条 企业所得税法第?条所称损失，是指企业在生产经营活动中发生的固定Article 32 The losses as stated in Article 8 of the Enterprise Income Tax Law mean the inventory losses, damage and abandonment loss of inventory and fixed assets, losses of
资产和存货的盘亏、毁损、报废损失，转让财产损失，呆账损失，坏账损失，自然灾害等不可抗?因素造成的损失以及其他损失。
企业发生的损失，减除责任?赔偿和保险赔款后的余额，依照国务院财政、税务主管部门的规定扣除。
企业已经作为损失处理的资产，在以后纳税年度?全部收回或者部分收回时，应当计?当期收?。property transfer, losses from doubtable accounts, losses from bad debts, abnormal losses due to natural disasters and force majeure, and other losses which are incurred during the production or business operation activities of an enterprise. The balance of the loss of an enterprise minus the liable party's compensation and the insurance compensation shall be deducted in compliance with the provisions of the competent finance and taxation departments under the State Council.
If an enterprise's assets disposed as the loss have been fully or partly returned in the later tax years, such assets shall be accounted as the income in the current period.
第三十三条 企业所得税法第?条所称其他支出，是指除成本、费用、税金、损失外，企业在生产经营活动中发生的与生产经营活动有关的、合理的支出。Article 33 Other expenditures as stated in Article 8 of the Enterprise Income Tax Law mean the relevant and reasonable expenditures which are incurred by an enterprise during its production or business operation activities, except for the costs, expenses, taxes and losses.
第三十四条 企业发生的合理的?资薪金支出，准予扣除。
前款所称?资薪金，是指企业每?纳税年度支付给在本企业任职或者受雇的员?的所有现金形式或者非现金形式的劳动报酬，包括基本?资、奖金、津贴、补贴、年终加薪、加班?资，以及与员?任职或者受雇有关的其他支出。Article 34 An enterprise's reasonable expenditure for its employee's salaries and wages is allowed to be deducted. The employee's salaries and wages as stated the preceding paragraph mean all the cash or non-cash remunerations which the enterprise has paid to its full-time or part-time employees in each tax year, including base pay, bonus, allowance, subsidy, year-end pay rise, overtime pay, and other expenditures in connection with appointment or employment.
第三十五条 企业依照国务院有关主管部门或者省级?民政府规定的范围和标准为职?缴纳的基本养老保险费、基本医疗保险费、失业保险费、?伤保险费、生育保险费等基本社会保险费和住房公积金，准予扣除。
企业为投资者或者职?支付的补充养老保险费、补充医疗保Article 35 The basic social insurances like the basic old-age insurance, the basic medical insurance, the unemployment insurance, the work injury insurance, and the maternity insurance, and the housing accumulation fund which the enterprise has paid for its employees in compliance with the regulations of the State Council and the provincial-level governments are allowed to be deducted.
If the supplemental old-age insurance and the supplemental medical insurance which the enterprise has paid for its investors or employees fall within the scope and standard
险费，在国务院财政、税务主管部门规定的范围和标准内，准予扣除。prescribed in the regulations of the competent finance and taxation departments under the State Council, they are allowed to be deducted.
第三十六条 除企业依照国家有关规定为特殊?种职?支付的?身安全保险费和国务院财政、税务主管部门规定可以扣除的其他商业保险费外，企业为投资者或者职?支付的商业保险费，不得扣除。Article 36 Except for the personal insurance which the enterprise has paid for the special-job employee in accordance with the relevant state regulations and the commercial insurances which are allowed to be deducted in accordance with the regulations of the competent finance and taxation departments under the State Council, any other commercial insurances which the enterprise has paid for its investors and employees shall not be deducted.
第三十七条 企业在生产经营活动中发生的合理的不需要资本化的借款费用，准予扣除。
企业为购置、建造固定资产、无形资产和经过12个月以上的建造才能达到预定可销售状态的存货发生借款的，在有关资产购置、建造期间发生的合理的借款费用，应当作为资本性支出计?有关资产的成本，并依照本条例的规定扣除。Article 37 Loan expenditures, which do not have to get capitalization and happen during the manufacture and operation process, are allowed to be deducted.
The expenses arising from the enterprise's borrowing monies to purchase and construct the fixed assets and intangible assets and inventory which need a production cycle of over 12 months to reach salable status, together with loan expense happed in the process of capital purchase and construction shall be accounted into the cost of the assets as the capital expenditure and be deducted in light of these Regulations.
第三十?条 企业在生产经营活动中发生的下列利息支出，准予扣除：
（?）非金融企业向金融企业借款的利息支出、金融企业的各项存款利息支出和同业拆借利息支出、企业经批准发行债券的利息支出；
（?）非金融企业向非金融企业借款的利息支出，不超过按照金融企业同期同类贷款利率计算的数额的部分。Article 38 The following paid interests arising during the production and operation activities of an enterprise are allowed to be deducted:
1. The loan interest paid by the non-financial enterprise to the financial enterprise, various deposit interests and inter-bank loan interest paid by the financial enterprise, the interest paid by the enterprise for its corporate bond which is officially approved to issue; and
2. Part of the interest paid by the non-financial enterprise to the financial enterprise, which does not exceed the amount of interest calculated as per the same-period and same-type loan rate of the financial enterprise.
第三十九条 企业在货币交易中，以及纳税年度终了时将?民币以外的货币性资产、负债按照期末即期?民币汇率Article 39 For the exchange loss arising from the enterprise's converting the foreign currency-assets and liabilities to the RMB-assets and liabilities as per the spot RMB average exchange rate during the foreign exchange transaction at the
中间价折算为?民币时产生的汇兑损失，除已经计?有关资产成本以及与向所有者进行利润分配相关的部分
外，准予扣除。end of the tax year, excluding the part which has been accounted into the costs of relevant assets or distributed to the owners as the profit, it is allowed to be deducted
第四十条 企业发生的职?福利费支出，不超过?资薪金总额14%的部分，准予扣除。Article 40 For the expenditure which the enterprise has paid as the employee's welfare and for the part not exceeding 14% of the total employee's salary and wage, it is allowed to be deducted.
第四十?条 企业拨缴的?会经费，不超过?资薪金总额2%的部分，准予扣除。Article 41 When enterprise allocates money for labor union expenditure and for the part of allocation no more than 2 % of enterprise total salary, it is allowed to be deducted.
第四十?条 除国务院财政、税务主管部门另有规定外，企业发生的职?教育经费支出，不超过?资薪金总额2.5%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。Article 42 Unless otherwise prescribed by the competent finance and taxation departments under the State Council, for the expenditure which the enterprise has paid for the employee's education, if not exceeding 2.5% of the total employee's salary and wage, it is allowed to be deducted; the remaining part exceeding 2.5% is allowed to be carried forward and deducted in the following tax years.
第四十三条 企业发生的与生产经营活动有关的业务招待费支出，按照发生额的60%扣除，但最高不得超过当
年销售（营业）收?的5‰。Article 43 The business entertainment expense arising during the production and operation activities of an enterprise shall be deducted as per 60% of what it has actually happened, but its maximum amount shall not exceed 5‰ of the enterprise's sales (business) revenue of the current year.
第四十四条 企业发生的符合条件的广告费和业务宣传费支出，除国务院财政、税务主管部门另有规定外，不超过当年销售（营业）收?15%的部分，准予扣除；超过部分，准予在以后纳税年度结转扣除。Article 44 For the expenditure which the enterprise has paid for its advertisement and sales promotion, unless otherwise prescribed by the competent finance and taxation departments under the State Council, if not exceeding 15% of the enterprise's sales (business) revenue of the current year, it is allowed to be deducted; the remaining part is allowed to be carried forward and deducted in the following tax years.
第四十五条 企业依照法律、行政法规有关规定提取的用于环境保护、生态恢复等方面的专项资金，准予扣
除。上述专项资金提取后改变用途的，不得扣除。Article 45 The special funds which the enterprise has withdrawn in accordance with the relevant state laws and administrative regulations for the protection of the environment and the restoration of ecosystem are allowed to be deducted. In case of the purposes of the aforesaid funds being changed, they shall not be deducted.
第四十六条 企业参加财产保险，按照规定缴纳的保险费，准予扣除。Article 46 The expenses arising from the enterprise's purchasing the property insurance are allowed to be deducted.
第四十七条 企业根据生产经营活动的需要租?固定资产支付的租赁费，按照以下方法扣除：
（?）以经营租赁方式租?固定资产发生的租赁费支出，按照租赁期限均匀扣除；（?）以融资租赁方式租?固定资产发生的租赁费支出，按照规定构成融资租?固定资产价值的部分应当提取折旧费用，分期扣除。Article 47 The rentals which the enterprise has paid for renting the fixed assets according to the requirements of production and operation activities shall be deducted as per the following methods:
1. The expenditure for the rentals arising from renting the fixed assets in the form of operating lease shall be deducted equally based on the lease term; and
2. With regard to the expenditure for the rentals arising from renting the fixed assets in the form of financing lease, the depreciation for the part constituting the value of the fixed assets rented through such financing lease according to the regulations shall be drawn, and shall be deducted by stages.
第四十?条 企业发生的合理的劳动保护支出，准予扣除。Article 48 The reasonable expenditures for labor protection are allowed to be deducted.
第四十九条 企业之间支付的管理费、企业内营业机构之间支付的租金和特许权使用费，以及非银行企业内营业机构之间支付的利息，不得扣除。Article 49 The overhead expense paid between enterprises, the rentals and royalty fees paid between the internal business offices of an enterprise, and the interest paid between the internal business offices of a non-financial enterprise shall not be deducted.
第五十条 非居民企业在中国境内设立的机构、场所，就其中国境外总机构发生的与该机构、场所生产经营有关的费用，能够提供总机构出具的费用汇集范围、定额、分配依据和方法等证明文件，并合理分摊的，准予扣除。Article 50 If a non-resident enterprise which has established any organization or place within the territory of China can provide the documents, issued by its headquarters out of the territory of China, showing the bases and methods, etc. for the collection scope, rating and apportioning of the expenses relating to the production or business operation of the aforesaid organization or place incurred by its headquarters, such expenses are allowed to be deducted.
第五十?条 企业所得税法第九条所称公益性捐赠，是指企业通过公益性社会团体或者县级以上?民政府及其部门，用于《中华?民共和国公益事业捐赠法》规定的公益事Article 51 The public welfare donations indicated in Article 9 of the Enterprise Income Tax Law mean the donations which the enterprise has contributed to the welfare social organizations or people's governments and relevant administrative departments above county level for public welfare causes as specified in the Law of the People's Republic of China on Donations for Public
业的捐赠。
Welfare: 第五十?条 本条例第五
十?条所称公益性社会团体，
是指同时符合下列条件的基金
会、慈善组织等社会团体：
（?）依法登记，具有法?资
格；
（?）以发展公益事业为宗
旨，且不以营利为目的；
（三）全部资产及其增值为该
法?所有；
（四）收益和营运结余主要用
于符合该法?设立目的的事
业；
（五）终止后的剩余财产不归
属任何个?或者营利组织；
（六）不经营与其设立目的无
关的业务；
（七）有健全的财务会计制
度；
（?）捐赠者不以任何形式参
与社会团体财产的分配；
（九）国务院财政、税务主管
部门会同国务院民政部门等登
记管理部门规定的其他条件。
Article 52 The welfare social organizations indicated in Article 51 of these Regulations mean the funds and the charitable organizations that meet the following conditions: 1. Legally established and having the capacity of corporate body; 2. Devoted to the public welfare causes and non-profit seeking; 3. All the assets and appreciation thereof belonging to the legal person; 4. Proceeds and operation surplus being mainly used for the purpose for which the legal person establishes the enterprise; 5. The residual properties not belonging to any individual person or profit-seeking organization when being terminated or dissolved; 6. Not conducting activities irrelevant to its purpose; 7. Establishing a sound financial accounting system; 8. The donator not being involved in property distribution of such social organizations in any forms; 10. Other conditions prescribed by the competent finance and taxation departments under the State Council in conjunction with the civil registration department and other departments under the State Council. 第五十三条 企业发生的
公益性捐赠支出，不超过年度
利润总额12%的部分，准予扣
除。
年度利润总额，是指企业依照
国家统?会计制度的规定计算
的年度会计利润。
Article 53 If the enterprise's public welfare donation actually happened in the current period is no more than 12% of the annual total profit, it is allowed to be deducted. The annual total profit means the annual accounting profit calculated in compliance with the uniform state accounting system. 第五十四条 企业所得税
法第十条第（六）项所称赞助
支出，是指企业发生的与生产
经营活动无关的各种非广告性
质支出。
Article 54 The payout for the sponsorship-contribution indicated in Item 6 of Article 10 of the Enterprise Income Tax Law means the various non-advertising contributions of the enterprise which has nothing to do with manufacture and operation activities of the enterprise. 第五十五条 企业所得税
法第十条第（七）项所称未经Article 55 The unchecked payout for the reserve funds indicated in Item 7 of Article 10 of the Enterprise Income Tax
核定的准备金支出，是指不符合国务院财政、税务主管部门规定的各项资产减值准备、风险准备等准备金支出。Law means the reserve funds like the provision for the assets depreciation and the provision for the risk, which have not yet been ratified by the competent finance and taxation departments under the State Council.
第四节 资产的税务处理Section 4 Taxation Treatment of Assets
第五十六条 企业的各项资产，包括固定资产、生物资产、无形资产、长期待摊费用、投资资产、存货等，以历史成本为计税基础。
前款所称历史成本，是指企业取得该项资产时实际发生的支出。
企业持有各项资产期间资产增值或者减值，除国务院财政、税务主管部门规定可以确认损益外，不得调整该资产的计税基础。Article 56 The enterprise's various assets, including the fixed assets, the biology assets, the intangible assets, the long-term expense to be apportioned, the investment assets, and the inventory, shall be taxed based on their historical costs. The above-mentioned historical cost means the expenditure which the enterprise has paid when acquiring the assets. During possessing the assets, in case of occurrence of the appreciation or loss (depreciation) of the aforesaid assets, except that the profit or loss could be confirmed in accordance with the provisions of the finance and taxation departments under the State Council, the enterprise shall not adjust the taxation basis of the aforesaid assets.
第五十七条 企业所得税法第十?条所称固定资产，是指企业为生产产品、提供劳务、出租或者经营管理而持有的、使用时间超过12个月的非货币性资产，包括房屋、建筑物、机器、机械、运输?具以及其他与生产经营活动有关的设备、器具、?具等。Article 57 The fixed assets indicated in Article 11 of the Enterprise Income Tax Law mean the non-currency assets which the enterprise has possessed and used for over 12 months in manufacturing products, providing labor service, leasing, or operation management, including house, building, machine, transportation vehicle, and other equipment, apparatus and tools in connection with the production operation.
第五十?条 固定资产按照以下方法确定计税基础：（?）外购的固定资产，以购买价款和支付的相关税费以及直接归属于使该资产达到预定用途发生的其他支出为计税基础；
（?）自行建造的固定资产，以竣?结算前发生的支出为计税基础；
（三）融资租?的固定资产，Article 58 The fixed assets shall be recognized in accordance with the following methods:
1. For the fixed assets purchased outside, their purchase prices, the relevant taxes and duties paid, and other expenditures directly ascribing to the intended purpose of such fixed assets shall be used as the taxation basis;
2. For the self-made fixed assets, the actually happened expenditures prior to the completion shall be used as the taxation basis;
3. For the fixed assets acquired by financing lease, the sum of payment money specified in the lease contract and the relevant
以租赁合同约定的付款总额和承租?在签订租赁合同过程中发生的相关费用为计税基础，租赁合同未约定付款总额的，以该资产的公允价值和承租?在签订租赁合同过程中发生的相关费用为计税基础；（四）盘盈的固定资产，以同类固定资产的重置完全价值为计税基础；
（五）通过捐赠、投资、非货币性资产交换、债务重组等方式取得的固定资产，以该资产的公允价值和支付的相关税费为计税基础；
（六）改建的固定资产，除企业所得税法第十三条第（?）项和第（?）项规定的支出外，以改建过程中发生的改建支出增加计税基础。expenses arising from the lessee's process of executing the lease contract shall be used as the taxation basis. If the lease contract fails to stipulate the sum of payment money, the fair value of such fixed assets and the relevant expenses arising from the lessee's process of executing the lease contract shall be used as the taxation basis;
4. For the fixed assets having inventory surplus, the repurchase price of the same-type fixed assets shall be used as the taxation basis;
5. For the fixed assets acquired through donation, investment, exchange of non-currency assets and debt restructuring, the fair value of such assets and the relevant payable taxes and expenses shall be used as the taxation basis.
6. For the re-constructed fixed assets, besides the expenditures prescribed in Item 1 and Item 2 of Article 13 of the Enterprise Income Tax Law, the expenditures arising from the process of re-constructing such fixed assets shall be added to the taxation basis.
第五十九条 固定资产按照直线法计算的折旧，准予扣除。
企业应当自固定资产投?使用月份的次月起计算折旧；停止使用的固定资产，应当自停止使用月份的次月起停止计算折旧。
企业应当根据固定资产的性质和使用情况，合理确定固定资产的预计净残值。固定资产的预计净残值?经确定，不得变更。Article 59 The depreciation of the fixed assets calculated by the straight-line method is permitted to be deducted.
The depreciation of the fixed assets shall be calculated as from the next month when the fixed assets are put into use; and in case of stopping use of the fixed assets, the calculation of the depreciation shall be stopped in the next month of stopping use of the fixed assets.
The enterprise shall, in terms of the nature and operating conditions of the fixed assets, reasonably evaluate the net residual value of the fixed assets. Upon the aforesaid net residual value is determined, it shall not be changed.
第六十条 除国务院财政、税务主管部门另有规定外，固定资产计算折旧的最低年限如下：
（?）房屋、建筑物，为20年；
（?）飞机、火车、轮船、机Article 60 Unless otherwise prescribed in the regulations of the competent finance and taxation departments under the State Council, the minimum term of calculating the depreciation of the fixed assets are as follows:
1. For house and building, it shall be 20 years;
2. For airplane, locomotive, ship, machine, and other production facilities, it shall be 10 years;
器、机械和其他生产设备，为10年；
（三）与生产经营活动有关的器具、?具、家具等，为5年；
（四）飞机、火车、轮船以外的运输?具，为4年；（五）电?设备，为3年。3. For apparatus, tools and furniture in connection with the production operation, it shall be 5 years;
4. For transportation facilities other than airplane, locomotive and ship, it shall be 5 years;
5. For the electronic equipment, it shall be 3 years.
第六十?条 从事开采石油、天然气等矿产资源的企业，在开始商业性生产前发生的费用和有关固定资产的折耗、折旧方法，由国务院财政、税务主管部门另行规定。Article 61 For the enterprise engaging in mining such mineral resources as oil and natural gas, the methods for depletion and depreciation of the happening expenses prior to its commercial production and the relevant fixed assets shall be separately prescribed by the competent finance and taxation departments under the state council.
第六十?条 生产性生物资产按照以下方法确定计税基础：
（?）外购的生产性生物资产，以购买价款和支付的相关税费为计税基础；
（?）通过捐赠、投资、非货币性资产交换、债务重组等方式取得的生产性生物资产，以该资产的公允价值和支付的相关税费为计税基础。
前款所称生产性生物资产，是指企业为生产农产品、提供劳务或者出租等而持有的生物资产，包括经济林、薪炭林、产畜和役畜等。Article 62 For the manufacture-purpose biology assets, the relevant taxation basis is as the following:
1. For the manufacture-purpose biology assets purchased outside, the purchasing price and relevant tax paid shall be used as the taxation basis;
2. For the manufacture-purpose biology assets acquired through donation, investment, exchange of non-currency assets and debt restructuring, the fair value of such fixed assets and the relevant payable taxes and expenses shall be used as the taxation basis;
The manufacture-purpose biology assets indicated in the foregoing
Article mean the production materials which are possessed for the purpose of producing farm products, providing farm hands or lease out, including the production forest, the firewood forest, the productive animals and the working animals.
第六十三条 生产性生物资产按照直线法计算的折旧，准予扣除。
企业应当自生产性生物资产投?使用月份的次月起计算折旧；停止使用的生产性生物资产，应当自停止使用月份的次月起停止计算折旧。
企业应当根据生产性生物资产Article 63 The depreciation of the manufacture-purpose biology assets which are calculated as per the straight-line method is permitted to be deducted.
The depreciation of the manufacture-purpose biology assets shall be calculated as from the next month when the manufacture-purpose biology assets are put into use; and in case of stopping use of the manufacture-purpose biology assets, the calculation of the depreciation shall be stopped in the next month of stopping use of the manufacture-purpose
的性质和使用情况，合理确定生产性生物资产的预计净残值。生产性生物资产的预计净残值?经确定，不得变更。biology assets.
The enterprise shall, in terms of the nature and operating conditions of the manufacture-purpose biology assets, reasonably evaluate the net residual value of the manufacture-purpose biology assets. Upon the aforesaid net residual value is determined, it shall not be changed.
第六十四条 生产性生物资产计算折旧的最低年限如下：
（?）林木类生产性生物资产，为10年；
（?）畜类生产性生物资产，为3年。Article 64 The minimum term of calculating the depreciation of the manufacture-purpose biology assets are as follows:
1. For the forest-type biology assets, it shall be 10 years;
2. For the animal-type biology assets, it shall be 3 years.
第六十五条 企业所得税法第十?条所称无形资产，是指企业为生产产品、提供劳务、出租或者经营管理而持有的、没有实物形态的非货币性长期资产，包括专利权、商标权、著作权、?地使用权、非专利技术、商誉等。Article 65 The intangible assets indicated in Article 12 of the Enterprise Income Tax Law mean the nonmaterial and non-currency long-term assets which the enterprise has possessed for producing the commodities, providing labor service, leasing, or managing, including the patent right, the trademark privileges, the copyright, the land use right, the non-patent technology, and the credit.
第六十六条 无形资产按照以下方法确定计税基础：（?）外购的无形资产，以购买价款和支付的相关税费以及直接归属于使该资产达到预定用途发生的其他支出为计税基础；
（?）自行开发的无形资产，以开发过程中该资产符合资本化条件后至达到预定用途前发生的支出为计税基础；（三）通过捐赠、投资、非货币性资产交换、债务重组等方式取得的无形资产，以该资产的公允价值和支付的相关税费为计税基础。Article 66 The following methods will be adopted as taxation basis for intangible assets:
1. For the intangible assets purchased outside, the purchasing price, the relevant taxes paid, and other expenditures being directly contributed to the anticipated purpose of such assets shall be used as the taxation basis;
2. For the self-developed intangible assets, the actually happened expenditures during the development period after meeting the capitalized conditions of the intangible assets and prior to reaching the anticipated purpose shall be used as the taxation basis;
3. For the intangible assets acquired through donation, investment, exchange of non-currency assets and debt restructuring, the fair value of such assets and the relevant payable taxes and expenses shall be used as the taxation basis.
第六十七条 无形资产按Article 67 The amortized expenses calculated as per the
照直线法计算的摊销费用，准予扣除。
无形资产的摊销年限不得低于10年。
作为投资或者受让的无形资产，有关法律规定或者合同约定了使用年限的，可以按照规定或者约定的使用年限分期摊销。
外购商誉的支出，在企业整体转让或者清算时，准予扣除。straight-line method for the intangible assets are permitted to de deducted.
The term of amortization for the intangible assets shall be no less than 10 years.
For the intangible assets used as investment or transferred intangible assets, if the term of validity is prescribed by the relevant laws, or the agreement/contract, the amortization may be calculated by stages based on such term of validity.
The expenditures arising from purchasing the credit outside are permitted to be deducted when the enterprise is wholly transferred or liquidated.
第六十?条 企业所得税法第十三条第（?）项和第（?）项所称固定资产的改建支出，是指改变房屋或者建筑物结构、延长使用年限等发生的支出。
企业所得税法第十三条第（?）项规定的支出，按照固定资产预计尚可使用年限分期摊销；第（?）项规定的支出，按照合同约定的剩余租赁期限分期摊销。
改建的固定资产延长使用年限的，除企业所得税法第十三条第（?）项和第（?）项规定外，应当适当延长折旧年限。Article 68 The expenditures arising from reconstructing the fixed assets, which are indicated in Item 1 and Item 2 of Article 13 of the Enterprise Income Tax Law, mean the expenditures which the enterprise has paid for changing the structure of house/building and extending the lifetime of house/building. For the expenditures prescribed in Item 1 of Article 13 of Enterprise Income Tax Law, they shall be amortized by stages as per the estimated life-time of the fixed assets; for the expenditure prescribed in the Item 2 of Article 13 of Enterprise Income Tax Law, it shall be amortized by stages as per the remaining lease term stipulated in the lease contract.
If the re-constructed fixed assets need to extend the life-time, besides being subject to the provisions of the Item 1 and the Item 2 of Article 13 of Enterprise Income Tax Law, their term of depreciation shall be properly extended.
第六十九条 企业所得税法第十三条第（三）项所称固定资产的?修理支出，是指同时符合下列条件的支出：（?）修理支出达到取得固定资产时的计税基础50%以上；（?）修理后固定资产的使用年限延长2年以上。
企业所得税法第十三条第（三）项规定的支出，按照固定资产尚可使用年限分期摊销。Article 69 The expenditures arising from overhauling the fixed assets as indicated in the Item 3 of Article 13 of Enterprise Income Tax Law, mean the expenditures meeting the following conditions:
1. The repair expenditure reaching up to over 50% of the taxation basis of acquiring the fixed assets;
2. The life time of the overhauled fixed assets extending over 2 years;
For the expenditure prescribed in the Item 3 of Article 13 of Enterprise Income Tax Law, it shall be amortized by stages as per the remaining life-time of the fixed assets.
第七十条 企业所得税法第十三条第（四）项所称其他应当作为长期待摊费用的支出，自支出发生月份的次月起，分期摊销，摊销年限不得低于3年。Article 70 The long-term expense to be apportioned, which is indicated in the Item 4 of Article 13 of the Enterprise Income Tax Law, means that as from the next month after such expense is happened, it shall be apportioned by stages with the term lasting for no less than 3 years.
第七十?条 企业所得税法第十四条所称投资资产，是指企业对外进行权益性投资和债权性投资形成的资产。
企业在转让或者处置投资资产时，投资资产的成本，准予扣除。
投资资产按照以下方法确定成本：
（?）通过支付现金方式取得的投资资产，以购买价款为成本；
（?）通过支付现金以外的方式取得的投资资产，以该资产的公允价值和支付的相关税费为成本。Article 71 The investment assets indicated in Article 14 of the Enterprise Income Tax Law mean the assets arising from the enterprise's equity investment and investment of creditor's rights.
When enterprise transfers or disposes its investment assets, the cost of investment assets could be deducted.
Cost of investment of assets could be decided by the following method:
1. In case of investment assets being acquired by paying cash, the purchasing price shall be used as the taxation basis;
2. In case of investment assets being acquired through means other than paying cash, the fair value of such investment assets and the relevant payable taxes and expenses shall be used as the taxation basis.
第七十?条 企业所得税法第十五条所称存货，是指企业持有以备出售的产品或者商品、处在生产过程中的在产品、在生产或者提供劳务过程中耗用的材料和物料等。
存货按照以下方法确定成本：（?）通过支付现金方式取得的存货，以购买价款和支付的相关税费为成本；
（?）通过支付现金以外的方式取得的存货，以该存货的公允价值和支付的相关税费为成本；
（三）生产性生物资产收获的农产品，以产出或者采收过程中发生的材料费、??费和分Article 72 The inventory indicated in Article 15 of the Enterprise Income Tax Law means the finished products or commodities which the enterprise has possessed for sale, the in-progress products during production, and the stuffs and materials consumed in the process of production or providing labor service.
For the inventory, the cost shall be determined in light of the following methods:
1. For the inventory acquired by payment in cash, its purchase price and the relevant taxes and expenses paid shall be used as its cost;
2. For the inventory acquired through means other than paying cash, the fair value of such inventory and the relevant payable taxes and expenses shall be used as cost.
3. For the inventory belonging to the manufacture-purpose biology assets or the farm products, all the necessary expenditures like the materials cost, the labor cost and the