(七)自然灾害或者意外事故损失有赔偿的部分；
(7) the portion of losses due to natural disasters or accidents for which there has been compensation;
(八)用于中国境内公益、救济性质以外的捐赠；(1)
(8) donations and contributions other than those used in China for public welfare or relief purposes;
(九)支付给总机构的特许权使用费；
(9) royalties paid to the head office;
(十)与生产、经营业务无关的其他支出。
(10) other expenses not related to production or business operations.
第二十条 外国企业在中国境内设立的机构、场所，向其总机构支付的同本机构、场所生产、经营有关的合理的管理费，应当提供总机构出具的管理费汇集范围、总额、分摊依据和方法的证明文件，并附有注册会计师的查证报告，经当地税务机关审核同意后，准予列支。
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.
外商投资企业应当向其分支机构合理分摊与其生产、经营有关的管理费。
Administrative expenses in connection with production and business operations shall be allocated reasonably between enterprises with foreign investment and their branches.
第二十一条 企业发生与生产、经营有关的合理的借款利息，应当提供借款付息的证明文件，经当地税务机关审核同意后，准予列支。
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.
企业借款用于固定资产的购置、建造或者无形资产的受让、开发，在该项资产投入使用前发生的利息，应当计人固定资产的原价。
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.
本条第一款所说的合理的借款利息，是指按不高于一般商业贷款利率计算的利息。
Reasonable interest mentioned in the first paragraph of this Article refers to interest computed at a rate not higher than normal commercial lending rates.
第二十二条 企业发生与生产、经营有关的交际应酬费，应当有确实的记录或者单据，分别在下列限度内准予作为费用列支：
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:
第二十三条 企业在筹建和生产、经营中发生的汇兑损益，除国家另有规定外，应当合理列为各所属期间的损益。
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.
第二十四条 企业支付给职工的工资和福利费，应当报送其支付标准和所依据的文件及有关资料，经当地税务机关审核同意后，准予列支。
Article 24 Salaries and wages, and benefits and allowances paid by enterprises to employees shall be permitted to be itemized as expenses following agreement by the local tax authorities after an examination and verification of the submission of wage scales and supporting documents and relevant materials.
第二十五条 从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额(不包括银行间拆借)，或者年末应收账款、应收票据等应收款项的余额，计提不超过百分之三的坏账准备，从该年度应纳税所得额中扣除。
Article 25 Enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year-by-year bad debt provisions, the amount of which shall not exceed 3% of the amount of the year-end loan balances (not including inter-bank loans) or the amount of accounts receivable, bills receivable and other such receivables, to be deducted from taxable income of that year.
企业实际发生的坏账损失，超过上一年度计提的坏账准备部分，可列为当期的损失；少于上一年度计提的坏账准备部分，应当计人本年度的应纳税所得额。
The portion of the actual bad debt losses incurred by an enterprise which exceeds the bad debt provisions of the preceding year may be itemized as a loss in the current year; the portion less than the bad debt provisions of the previous year shall be included in taxable income of the current year.
Bad debt losses mentioned in the preceding paragraph shall be subject to approval after examination and verification by the local tax authorities.
前款所说的坏账损失，须经当地税务机关审核认可。
The portion of the actual bad debt losses incurred by an enterprise which exceeds the bad debt provisions of the preceding year may be itemized as a loss in the current year; the portion less than the bad debt provisions of the previous year shall be included in taxable income of the current year.
Bad debt losses mentioned in the preceding paragraph shall be subject to approval after examination and verification by the local tax authorities.
第二十六条 本细则第二十五条第二款所说的坏账损失，是指下列应收款项：
Article 26 "Bad debt losses" mentioned in Article 25, paragraph 2 of these Rules refers to the following accounts receivable:
(一)因债务人破产，在以其破产财产清偿后，仍然不能收回的；
(1) due to the bankruptcy of the debtor, collection is still not possible after the use of the bankruptcy assets for settlement;
(二)因债务人死亡，在以其遗产清偿后，仍然不能收回的；
(2) due to the death of the debtor, collection is still not possible after the use of the estate for repayment;
(三)因债务人逾期末履行偿债义务，已超过两年，仍然不能收回的。
(3) due to the failure of the debtor to fulfil repayment obligations for over two years, collection is still not possible.
第二十七条 企业已列为坏账损失的应收款项，在以后年度全部或者部分收回时，应当计人收回年度的庞纳税所得额。
Article 27 Accounts receivable already itemized as bad debt losses which are recovered in full or in part by an enterprise in a subsequent year shall be included in taxable income of the year of recovery.
第二十八条 外国企业在中国境内设立的机构、场所取得发生在中国境外的与该机构、场所有实际联系的利润(股息)、利息、租金、特许权使用费和其他所得已在境外缴纳的所得税税款，除国家另有规定外，可以作为费用扣除。
Article 28 Foreign enterprises with establishments or places in China may, except as otherwise provided by the State, deduct as expenses foreign income tax, which has been paid on profits (dividends), interest, rents, royalties and other income received from outside China and actually connected with such establishments or places.
第二十九条 税法第十八条所说的资产净额或者剩余财产，是指企业清算时的全部资产或者财产扣除各项负债及损失后的余额。
Article 29 "Net assets or remaining property" mentioned in Article 18 of the Tax Law means the amount of all assets or property following deduction of various liabilities and losses upon the liquidation of an enterprise.
第三十条 企业的固定资产，是指使用年限在一年以上的房屋、建筑物、机器、机械、运输工具和其他与生产、经营有关的设备、器具、工具等。
Article 30 "Fixed assets of enterprises" means houses, buildings and structures, machinery, mechanical apparatus, means of transport and other such equipment, appliances and tools related to production and business operations with a useful life of one year or more.
不属于生产、经营主要设备的物品，单位价值在二千元以下或者使用年限不超过两年的，可以按实际使用数额列为费用。
Items not in the nature of major equipment which are used for production or business operations and which have a unit value of 2,000 yuan (RMB) or less, or with a useful life of two years or less may be itemized as expenses on the basis of actual consumption.