第一条中华人民共和国境内的外商投资企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。
Article 1 The income originating in the production and business operations and other income of enterprises with foreign investment in the territory of the People's Republic of China shall be subject to income tax in accordance with the provisions of this Law.
在中华人民共和国境内，外国企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。
Foreign enterprises shall pay income tax for their income arising in production and business operations and other income in the territory of the People's Republic of China in accordance with the provisions of this Law.
第二条本法所称外商投资企业，是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。
Article 2 The term "enterprises with foreign investment" as is used in this Law means Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-capital enterprises, which are established in China.
本法所称外国企业，是指在中国境内设立机构、场所，从事生产、经营和虽未设立机构、场所，而有来源于中国境内所得的外国公司、企业和其他经济组织。
The term "foreign enterprises" as is used in this Law means foreign companies, enterprises and other economic organizations, which have set up organizations or sites dealing in production or business operations in China, and which have not set up organizations or sites but have income originating in China.
第三条外商投资企业的总机构设在中国境内，就来源于中国境内、境外的所得缴纳所得税。
Article 3 The income originating both inside and outside China of enterprises with foreign investment with their head offices in China shall be subject to income tax.
外国企业就来源于中国境内的所得缴纳所得税。
Foreign enterprises pay income tax for their income originating in China.
第四条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。
Article 4 For enterprises with foreign investment or organizations or sites dealing in production or business operation set up within the territory of China by foreign enterprises, their taxable income amount shall be the remaining amount by deducting the costs, expenses and losses from their gross income in one tax year.
第五条外商投资企业的企业所得税和外国企业就其在中国境内设立的从事生产、经营的机构、场所的所得应纳的企业所得税，按应纳税的所得额计算，税率为百分之三十；
Article 5 The enterprise income tax charged on enterprises with foreign investment and on foreign enterprises for the income of their organizations and sites dealing in production and business operations set up in the territory of China shall be calculated based on the taxable income amount and the tax rate is 30 per cent;
地方所得税，按应纳税的所得额计算，税率为百分之三。
and the local income tax shall be calculated based on the taxable income amount and the tax rate is 3 per cent.
第六条国家按照产业政策，引导外商投资方向，鼓励举办采用先进技术、设备，产品全部或者大部分出口的外商投资企业。
Article 6 According to its industrial policies, the State gives the foreign investment direction and encourages to establish enterprises with foreign investment utilizing advanced technologies and equipment with their products being completely or mostly exported.
第七条设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业，减按百分之十五的税率征收企业所得税。
Article 7 Enterprises with foreign investment founded in special economic zones, organizations or sites dealing in production or business operations set up in the special economic zones by foreign enterprises or productive enterprises with foreign investment founded in the economic and technological development zones, shall be subject to the enterprise income tax at a reduced rate of 15 per cent.
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业，减按百分之二十四的税率征收企业所得税。
Productive enterprises with foreign investment founded in the coastal economic open areas and in the old districts of the cities where the special economic zones or economic and technological development zones are located, shall be subject to the enterprise income tax at a reduced rate of 24 per cent.
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业，属于能源、交通、港口、码头或者国家鼓励的其他项目的，可以减按百分之十五的税率征收企业所得税，
Where enterprises with foreign investment founded in the coastal economic open areas, in the old districts of the cities where the special economic zones or economic and technological development zones are located, or in other regions designated by the State Council, fall under the categories of energy, communications, harbor, docks or other projects which are encouraged by the State, the enterprise income tax may be charged at a reduced rate of 15 per cent.
具体办法由国务院规定。
The State Council shall lay down the concrete measures thereon.
第八条对生产性外商投资企业，经营期在十年以上的，从开始获利的年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税，
Article 8 In case productive enterprises with foreign investment have an operating period of more than 10 years, its enterprise income tax is, commencing from the year in which it starts to profit, exempted from in the first and second year, and levied with a 50 per cent reduction from the third to the fifth year.
但是属于石油、天然气、稀有金属、贵重金属等资源开采项目的，由国务院另行规定。
The State Council is, however, separately to prescribe those for the projects in the exploration of resources such as petroleum, natural gas, rare metals and precious metals.
外商投资企业实际经营期不满十年的，应当补缴已免征、减征的企业所得税税款。
If the actual operating period of an enterprise with foreign investment is less than 10 years, it shall make up the enterprise income tax which has been exempted or reduced.
本法施行前国务院公布的规定，对能源、交通、港口、码头以及其他重要生产性项目给予比前款规定更长期限的免征、减征企业所得税的优惠待遇，或者对非生产性的重要项目给予免征、减征企业所得税的优惠待遇，在本法施行后继续执行。
The State Council's regulations, announced prior to the entry into force of this Law, which grant preferential treatment of a longer term of enterprise income tax exemption or reduction than those provided in the preceding paragraph for enterprises engaging in energy, communications, harbor, dock and other key productive projects, or grant preferential treatment of enterprise income tax exemption or reduction for non-productive key projects, shall continue to be effective after the entry into force of this Law.
从事农业、林业、牧业的外商投资企业和设在经济不发达的边远地区的外商投资企业，依照前两款规定享受免税、减税待遇期满后，经企业申请，国务院税务主管部门批准，在以后的十年内可以继续按应纳税额减征百分之十五至百分之三十的企业所得税。
Enterprises with foreign investment engaging in agriculture, forestry or animal husbandry or enterprises with foreign investment established in remote and economically-underdeveloped areas, which have enjoyed the treatment on tax exemption and tax reduction as provided in the preceding two paragraphs, may, after the expiration of the period of treatment and upon the application of the enterprise and approval by the competent department of the State Council for taxation, continue to enjoy a 15 per cent to 30 per cent reduction of the amount of enterprise income tax payable for 10 more years.
本法施行后，需要变更前三款的免征、减征企业所得税的规定的，由国务院报全国人民代表大会常务委员会决定。
If, after the entry into force of this Law, it is necessary to modify the provisions of the preceding three paragraphs on enterprise income tax exemption or reduction, the State Council shall submit such modifications to the Standing Committee of the National People's Congress for decisions.
第九条对鼓励外商投资的行业、项目，省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。
Article 9 People's governments of provinces, autonomous regions and municipalities directly under the Central Government may, in light of the actual conditions, decide on the local income tax exemption or reduction for the sectors and items on which the foreign investment is encouraged.
第十条外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于五年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的百分之四十税款，
Article 10 Where a foreign investor of an enterprise with foreign investment uses its profits earned from the enterprise directly to reinvest into the enterprise for increasing its registered capital, or uses its profits as capital to invest and establish other enterprises with foreign investment with the operating period not less than five years, 40 per cent of the income tax amount already charged on the reinvested portion shall, upon the application of the investor and approval by the tax authority, be refunded therefor,
国务院另有优惠规定的，依照国务院的规定办理；
if the State Council prescribes otherwise on the preference, the regulations of the State Council shall be observed;
再投资不满五年撤出的，应当缴回已退的税款。
in case the reinvestment has been withdrawn before the expiration of five full years, the amount of refunded tax shall be paid back.