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中华人民共和国进口货物许可制度暂行条例(附英文)

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中华人民共和国进口货物许可制度暂行条例(附英文)

国务院


中华人民共和国进口货物许可制度暂行条例(附英文)

1984年1月10日,国务院

第一条 为了加强进口贸易的计划管理,提高经济效益,更好地为社会主义现代化建设服务,特制定本条例。
第二条 中华人民共和国实行进口货物许可制度。凡属本条例规定凭证进口的货物,除国家另有规定者外,都必须事先申请领取进口货物许可证,经由国家批准经营该项进口业务的公司办理进口订货。海关凭进口货物许可证和其他有关单证查验放行。
第三条 中华人民共和国对外经济贸易部代表国家统一签发进口货物许可证。
省级对外经济贸易管理部门,在对外经济贸易部规定的范围内,可以签发本省、自治区、直辖市进口货物许可证。
对外经济贸易部也可以授权派驻主要口岸的特派员办事处,在规定的范围内签发进口货物许可证。
第四条 经国家批准,可以经营进口业务的各类公司,都必须严格按照批准的经营范围和进口商品目录办理进口业务。
前款公司中的外贸专业进出口总公司、部属进出口公司、省级人民政府所属进出口公司进口的货物,除国家限制进口者外,免领进口货物许可证,海关凭有关进口单证查验放行。其他公司进口货物,都必须申请领取进口货物许可证,海关凭进口货物许可证和有关单证查验放行。
禁止未经批准经营进口业务的部门、企业自行进口货物。
第五条 根据国家规定,经国务院有关部委或省、自治区、直辖市人民政府批准,对外签订的来料加工、来件装配、补偿贸易、承包工程的协议、合同项下的进口货物,没有超出批准项目范围的,免领进口货物许可证。但是,补偿贸易、承包工程项下进口国家限制进口的货物,以及来?
霞庸ぁ⒗醇芭湎钕陆诘牧稀⒓蚣庸さ某善罚枰谙模急匦肷昵肓烊〗诨跷镄砜芍ぁ?
第六条 进口国家限制进口的货物,不分进口方式、外汇来源、进口渠道,都必须按照国家规定的审批权限,报经主管部门和归口审查部门审核批准,由订货单位凭批准证件申请领取进口货物许可证。
国家限制进口货物的品种,由对外经济贸易部根据国家规定统一公布、调整。
第七条 下列进口,不属于前条第二款品种范围的,免领进口货物许可证:
一、经国家批准,可以经营进出口业务的各类公司,在进出口贸易中,购进的或接受外商免费提供的货样;
二、科研、教育、文化、体育、医药、卫生部门经对外经济贸易部、省级对外经济贸易管理部门或对外经济贸易部驻口岸特派员办事处批准,自行在国外购买国际市场价格在五千美元以下的急需的业务用品;
三、厂矿企业经对外经济贸易部、省级对外经济贸易管理部门或对外经济贸易部驻口岸特派员办事处批准,自行在国外购买国际市场价格在五千美元以下的生产急需的机电仪配件;
四、经国家特别批准进口的商品。
前款第二项、第三项、第四项进口物品,海关凭批准的证件查验放行。
第八条 前条第一款第二项、第三项自行购买的物品,国际市场价格超过规定限额的,必须申请领取进口货物许可证。
前条第一款第二项、第三项以外的机关、团体,自行在国外购买急需物品进口,也必须申请领取进口货物许可证。
第九条 中外合资经营企业生产所需物资,国内不能供应的,可以委托有关外贸公司向国外订购,也可以在该企业经营范围内自行进口。申请领取进口货物许可证的范围、手续,按照《中华人民共和国中外合资经营企业法实施条例》第六十三条的规定办理。
第十条 在下列情况下,对外经济贸易部不签发或撤销已经签发的进口货物许可证:
一、国家决定停止进口或暂停进口的货物;
二、不符合国家对外政策的进口货物;
三、不符合有关双边贸易协定、支付协定内容的进口货物;
四、不符合国家卫生部门、农牧渔业部门规定的药品、食品、动植物、农产品、畜产品、水产品的卫生标准、检疫标准的进口货物;
五、其他有损国家利益或违法经营的进口货物。
第十一条 申请领取进口货物许可证,必须持有厅、局级以上单位的公函,并提交经主管部门和归口审查部门批准进口的证件。申请内容包括进口货物名称、规格、数量、金额、用途、进口国别、外汇来源、对外成交单位等项目。经发证机关审核,符合规定的,予以签发进口货物许可
证。
申请单位领取进口货物许可证,必须如实申报,不得弄虚作假。违者,追究责任。
第十二条 进口货物许可证的有效期限为一年。货物在有效期限内没有进口,领证单位可以向发证机关申请展期,发证机关可以根据合同规定相应延长许可证有效期限。
第十三条 违反本条例规定,事先没有申请领取许可证而擅自进口货物的,海关可以没收货物或责令退运;经发证机关核准补证进口的,海关可以酌情处以罚款后放行。伪造、涂改、转让进口货物许可证的,海关按照海关法规的有关规定处理。
第十四条 经济特区进口供特区内使用的货物,按照经济特区的特别规定办理;经济特区运往内地的进口货物、特区产品,都应当按照本条例规定执行。
第十五条 本条例由对外经济贸易部负责解释;施行细则由对外经济贸易部会同海关总署制定。
第十六条 本条例自发布之日起施行。

INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON THELICENCING SYSTEM FOR IMPORT COMMODITIES

Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
This English document is coming from "LAWS AND REGULATIONS OF THE
PEOPLE'S REPUBLIC OF CHINA GOVERNING FOREIGN-RELATED MATTERS" (1991.7)
which is compiled by the Brueau of Legislative Affairs of the State
Council of the People's Republic of China, and is published by the China
Legal System Publishing House.
In case of discrepancy, the original version in Chinese shall prevail.

Whole Document (法规全文)
INTERIM REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON THE
LICENCING SYSTEM FOR IMPORT COMMODITIES
(Promulgated by the State Council on January 10, 1984)
Article 1
These Regulations are formulated to strengthen planning and administration
of imports, and to upgrade the economic efficiency, so as to facilitate
the construction of socialist modernization.
Article 2
The People's Republic of China implements the licencing system for import
commodities. With respect to all those commodities subject to a licence
for import as stipulated in these Regulations, except as otherwise
provided by the state, an application must be filed in advance for
obtaining an import licence, and the import order for the required
commodities shall be handled by a company approved by the state to be
engaged in the import business of the said commodities. The Customs shall
give clearance against the import licences and other relevant documents.
Article 3
The Ministry of Foreign Economic Relations and Trade of the People's
Republic of China shall, on behalf of the state, be responsible for the
unified issue of the import licences. The departments of foreign economic
relations and trade at the provincial level may, within the scope of
competence prescribed by the Ministry of Foreign Economic Relations and
Trade, issue import licences related to the importation of the respective
provinces, autonomous regions, or municipalities directly under the
Central Government. The Ministry of Foreign Economic Relations and Trade
may also authorize its accredited representatives' offices stationed at
the main ports to issue, within the prescribed scope of competence, the
import licences.
Article 4
Various categories of companies that have been approved by the state to
engage in import business must handle the import business operations
strictly in accordance with the approved scope of business and with the
catalogue of import commodities. The goods, which are imported by the
national foreign trade corporations engaged in specialized import and
export business, or by import and export companies attached to various
ministries, or by import and export companies attached to various
provincial governments referred to by the term "companies" mentioned in
the preceding paragraph, shall, with the exception of those goods under
import restrictions imposed by the state, be exempt from the import
licences, and the Customs shall give clearance against the relevant import
documents.
All departments and enterprises without the approval of the state to
engage in import business are forbidden to import goods without
authorization.
Article 5
The goods which are imported in accordance with the provisions of the
state, and with the approval of the relevant ministries or commissions
under the State Council or of the people's governments of the respective
provinces, autonomous regions, and municipalities directly under the
Central Government, for executing various agreements and contracts
concluded with parties from abroad for processing supplied materials, for
assembling supplied parts and components, for compensation trade, or for
contracting of construction projects, and which have not exceeded the
scope of the approved items, shall be exempt from import licences.
However, where the importation with respect to the compensation trade or
the contracting of construction projects goods under import restrictions
by the state; or where the materials or the parts and components or the
finished products after processing, imported for executing contracts for
processing supplied materials or for assembling supplied parts and
components are needed to diverse for domestic sale, an application must
filed for obtaining an import licence.
Article 6
In respect of the importation of goods under import restrictions imposed
by the state, irrespective of their forms of import, sources of foreign
exchange, and channels for import, the matter shall be submitted to the
competent administrative departments and the relevant examining
departments for examination and approval in accordance with the scope of
competence and limits of authority for examination and approval provided
by the state; and then, the ordering units shall apply for the import
licences by presenting the approval document.
The varieties of goods under import restrictions imposed by the state
shall be uniformly adjusted and made known to the public by the Ministry
of Foreign Economic Relations and Trade in accordance with the provisions
formulated by the state.
Article 7
The following imports, which do not fall under the scope of varieties
stipulated in the second paragraph of the preceding article, shall be
exempt from the import licences:
1. samples purchased or provided free of charge by foreign businessmen, in
the course of import and export business, by various categories of
companies which have been approved by the state to engage in import and
export business;
2. articles urgently required for professional usage which are purchased
from abroad at the international market price of 5,000 U.S. dollars or
less, by such departments as scientific research, education, culture,
physical culture, medicine, and public health, with the approval of the
Ministry of Foreign Economic Relations and Trade, or the administrative
departments of foreign economic relations and trade at the provincial
level, or the accredited representatives' offices of the Ministry of
Foreign Economic Relations and Trade stationed at various ports;
3. machinery and electrical instruments and fittings urgently required in
production which are purchased from abroad by industrial or mining
enterprises at the international market price of 5,000 U.S. dollars or
less, with the approval of the Ministry of Foreign Economic Relations and
Trade, or the administrative departments of foreign economic relations and
trade at the provincial level, or the accredited representatives' offices
of the Ministry of Foreign Economic Relations and Trade stationed at
various ports;
4. commodities imported with the special approval by the state.
The Customs shall give clearance to the imported goods mentioned in Items
2, 3 and 4 of the preceding paragraph against the approval documents.
4 of the preceding paragraph against the approval documents.
Article 8
With respect to the goods purchased as mentioned in Items 2 and 3 of the
first paragraph of the preceding article, if they are bought at an
international market price that exceeds the prescribed limit, an
application must be filed for obtaining the import licences. If
departments or public institutions other than those mentioned in Items 2
and 3 of the first paragraph of the preceding article are to purchase from
abroad the urgently required articles, they must also apply for obtaining
the import licences.
Article 9
With respect to the goods and materials required in production by Chinese-
foreign equity joint ventures, if they cannot be obtained in the domestic
market, the aforesaid equity joint ventures may order them from abroad
through the relevant foreign trade companies, or the equity joint ventures
may, within their scope of business operation, import the goods and
materials by themselves. Matters concerning the scope of and the
procedures for the import licences shall be handled in accordance with the
provisions of Article 63 of the Rules for the Implementation of the Law of
the People's Republic of China on Chinese-Foreign Equity Joint Ventures.
Article 10
Under any one of the following circumstances, the Ministry of Foreign
Economic Relations and Trade shall not issue the import licence, or revoke
the import licence already issued:
1. goods the importation of which the state has decided to stop or to stop
for the time being;
2. goods the importation of which is not in conformity with the foreign
policy of the state;
3. the imported goods that are not in conformity with the contents of
bilateral trade agreements or the agreements of payment;
4. the imported goods that are not in conformity with the sanitation
criteria or the quarantine criteria for medicine, foodstuff, animals and
plants, agricultural products, livestock products, aquatic products, as
set by the state public health departments and the departments of
agriculture, animal husbandry and fishery;
5. other imported goods that jeopardize the interests of the state, or
that are handled illegally.
Article 11
To apply for the import licence, the applicant must present an official
certifying letter issued by a unit at the provincial department or bureau
level or higher, and submit also the certifying document indicating the
approval of the importation of the said goods by the relevant competent
administrative departments and the examining departments. The application
shall contain such items as the names of the imported goods,
specifications, quantity, amount of money paid, purposes of usage, the
country from which the goods are to be imported, sources of foreign
exchange, and the domestic units that shall conclude the transaction with
external units. The licence issuing department shall issue the import
licence after it has examined the application and found it to be in
conformity with relevant provisions.
In applying for the licence for import goods, the applying unit must make
the application strictly according to the facts and must not resort to
deception or trickery. Violators shall be investigated and punished.
Article 12
The term of validity of the import licence shall be one year. In the event
that within the term of validity the goods have not been imported, the
unit that holds the licence may make an application to the licence issuing
authorities for an extension of the term of validity; the licence issuing
authorities may, in accordance with the stipulations of the relevant
contract, extend the term of validity accordingly.
Article 13
In the event of a violation of the provisions of these Regulations, with
respect to the goods imported arbitrarily without applying for the import
licence in advance, the Customs may confiscate the goods or give an order
for the goods to be shipped back; where the importation has been verified
by the licence issuing department and the import licence has been issued
afterwards, the Customs may, at its discretion, impose a fine on the
violator and then give clearance. With respect to the forgery, alteration
or illegal transfer of the import licence, the case shall be dealt with by
the Customs in accordance with the pertinent provisions of the Customs
laws and regulations.
Article 14
Matters concerning goods imported by the special economic zones for the
use within the special economic zones shall be handled in accordance with
the special provisions of the special economic zones; matters concerning
the imported goods and the goods manufactured in the special economic
zones, which are to be transported to the inland of the country, shall all
be handled in accordance with the provisions of these Regulations.
Article 15
The Ministry of Foreign Economic Relations and Trade shall be responsible
for the interpretation of these Regulations; and the rules for the
implementation of these Regulations shall be formulated jointly by the
Ministry of Foreign Economic Relations and Trade and the General
Administration of Customs.
Article 16
These Regulations shall go into effect as of the date of promulgation.


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荆州市职工名册登记备案管理办法

湖北省荆州市人民政府


荆州市人民政府令(第96号)



《荆州市职工名册登记备案管理办法》已经2011年11月4日市人民政府常务会议审议通过,现予公布,自公布之日起施行。

市长 李建明

二○一一年十一月二十一日

荆州市职工名册登记备案管理办法

第一条 为了贯彻落实国家、省有关建立劳动用工备案制度、推进职工名册制度的规定,逐步在全市范围内建立资源共享型、完整型、动态型和利用型的用工数据库,规范用人单位的用工行为,切实维护劳动者和用人单位合法权益,促进劳动关系的和谐稳定,制定本办法。

第二条 全市范围内依法成立的各类企业、个体经济组织、民办非企业单位(以下统称用人单位),包括外地驻荆的分支机构,实行企业化管理的事业单位,其职工名册的登记备案管理适用本办法。

第三条 国家机关、社会团体、事业单位使用有形成劳动关系或其他除公务员、人事(聘用)关系管理外的其他用工人员,按本办法进行登记备案。

第四条 职工名册登记备案是人力资源和社会保障行政主管部门依法进行劳动合同管理、促进社会就业规范有序发展的一项免费服务措施。

第五条 用人单位应当建立职工名册备查,劳动者不论用工形式、合同期限和职工身份类别,都必须纳入职工名册范围,进行登记备案。包括全日制、非全日制的用工人员;派遣制、临时性等用工人员;未在岗保持劳动关系的人员。

派遣人员除所派遣单位须将其列入职工名册上报外,派遣人员的用人单位也应上报使用派遣人员的情况。停薪留职、放长假、息工等人员,除保持劳动关系的用人单位上报职工名册外,新使用的用人单位也应纳入职工名册管理上报登记备案。

第六条 职工名册包括用人单位基本信息和职工基本信息。

(一)用人单位基本信息应包含以下内容:用人单位名称、单位类型、组织机构代码、登记证号码、社会保险登记号、法定代表人姓名、经济类型、登记注册地、经营地址、是否劳务派遣企业、邮政编码、联系人、联系方式。各地可以根据实际需要增加信息,但不能减少。

(二)职工基本信息应包含以下内容:姓名、性别、户口性质、身份证件号码、户籍地址、现住址、联系方式、用工形式、用工起始时间、劳动合同期限等。用人单位可以根据自身管理需要增加信息,但不能减少。

第七条 各县(市、区)所管辖的用人单位向当地的人力资源和社会保障(劳动和社会保障)行政主管部门上报登记备案。市直各用人单位向市人力资源和社会保障行政主管部门上报登记备案。

第八条 各用人单位在建立职工名册时,应按所规定的内容建立一套或多套书面职工名册,并备份电子数据文档。

第九条 各用人单位在本办法实施起三个月内将一套书面和电子文档《用人单位基本信息表》、《职工基本信息表》,通过直接报送或邮寄或电子邮件方式上报至有管辖权的登记机关。

第十条 用人单位劳动用工情况发生下列变化的,应将职工名册的变化情况向登记机关备案:

(一)新招用人员的;

(二)劳动合同续订、变更、解除、终止的;

(三)职工名册中有关职工和用人单位的信息发生变更的;

(四)其他应当进行备案的情形。

第十一条 用人单位新招用人员后,应当自录用之日起30日内; 用人单位与职工终止或者解除劳动关系后,应当于7日内到当地人力资源和社会保障行政主管部门办理登记备案手续,便于更新、保存。

第十二条 市人力资源和社会保障行政主管部门可依据本办法制定有关职工名册登记备案的相关制式表格和办事程序。

第十三条 用人单位要建立职工名册制度,并明确专人认真填报、录入、管理。

第十四条 用人单位向人力资源和社会保障行政主管部门提供的职工名册信息必须真实、准确、完整。

第十五条 各级人力资源和社会保障行政主管部门应加强对职工名册的监督管理,将用人单位职工名册登记备案情况纳入劳动保障监察的范围。

第十六条 用人单位接受日常巡视检查或劳动保障年检时,必须按要求提供职工名册。用人单位首次提供职工名册时,应提供职工全员名册,以后年度提供时,只须提供人员基本信息的变化情况(包括职工增减情况及职工基本信息变动情况)。

第十七条 用人单位违反劳动合同法有关建立职工名册规定的,由人力资源和社会保障行政主管部门责令限期改正;逾期不改正的,由人力资源和社会保障行政主管部门处2000元以上2万元以下罚款。

第十八条 本办法具体应用中的问题,由市人力资源和社会保障局负责解释。

第十九条 本办法有效期5年,自公布之日起施行。




关于企业境外所得税收抵免有关问题的通知

财政部 国家税务总局


关于企业境外所得税收抵免有关问题的通知

财税[2009]125号


各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:
  根据《中华人民共和国企业所得税法》(以下简称企业所得税法)及《中华人民共和国企业所得税法实施条例》(以下简称实施条例)的有关规定,现就企业取得境外所得计征企业所得税时抵免境外已纳或负担所得税额的有关问题通知如下:
  一、居民企业以及非居民企业在中国境内设立的机构、场所(以下统称企业)依照企业所得税法第二十三条、第二十四条的有关规定,应在其应纳税额中抵免在境外缴纳的所得税额的,适用本通知。
  二、企业应按照企业所得税法及其实施条例、税收协定以及本通知的规定,准确计算下列当期与抵免境外所得税有关的项目后,确定当期实际可抵免分国(地区)别的境外所得税税额和抵免限额:
  (一)境内所得的应纳税所得额(以下称境内应纳税所得额)和分国(地区)别的境外所得的应纳税所得额(以下称境外应纳税所得额);
  (二)分国(地区)别的可抵免境外所得税税额;
  (三)分国(地区)别的境外所得税的抵免限额。
  企业不能准确计算上述项目实际可抵免分国(地区)别的境外所得税税额的,在相应国家(地区)缴纳的税收均不得在该企业当期应纳税额中抵免,也不得结转以后年度抵免。
  三、企业应就其按照实施条例第七条规定确定的中国境外所得(境外税前所得),按以下规定计算实施条例第七十八条规定的境外应纳税所得额:
  (一)居民企业在境外投资设立不具有独立纳税地位的分支机构,其来源于境外的所得,以境外收入总额扣除与取得境外收入有关的各项合理支出后的余额为应纳税所得额。各项收入、支出按企业所得税法及实施条例的有关规定确定。
  居民企业在境外设立不具有独立纳税地位的分支机构取得的各项境外所得,无论是否汇回中国境内,均应计入该企业所属纳税年度的境外应纳税所得额。
  (二)居民企业应就其来源于境外的股息、红利等权益性投资收益,以及利息、租金、特许权使用费、转让财产等收入,扣除按照企业所得税法及实施条例等规定计算的与取得该项收入有关的各项合理支出后的余额为应纳税所得额。来源于境外的股息、红利等权益性投资收益,应按被投资方作出利润分配决定的日期确认收入实现;来源于境外的利息、租金、特许权使用费、转让财产等收入,应按有关合同约定应付交易对价款的日期确认收入实现。
  (三)非居民企业在境内设立机构、场所的,应就其发生在境外但与境内所设机构、场所有实际联系的各项应税所得,比照上述第(二)项的规定计算相应的应纳税所得额。
  (四)在计算境外应纳税所得额时,企业为取得境内、外所得而在境内、境外发生的共同支出,与取得境外应税所得有关的、合理的部分,应在境内、境外(分国(地区)别,下同)应税所得之间,按照合理比例进行分摊后扣除。
  (五)在汇总计算境外应纳税所得额时,企业在境外同一国家(地区)设立不具有独立纳税地位的分支机构,按照企业所得税法及实施条例的有关规定计算的亏损,不得抵减其境内或他国(地区)的应纳税所得额,但可以用同一国家(地区)其他项目或以后年度的所得按规定弥补。
  四、可抵免境外所得税税额,是指企业来源于中国境外的所得依照中国境外税收法律以及相关规定应当缴纳并已实际缴纳的企业所得税性质的税款。但不包括:
  (一)按照境外所得税法律及相关规定属于错缴或错征的境外所得税税款;
  (二)按照税收协定规定不应征收的境外所得税税款;
  (三)因少缴或迟缴境外所得税而追加的利息、滞纳金或罚款;
  (四)境外所得税纳税人或者其利害关系人从境外征税主体得到实际返还或补偿的境外所得税税款;
  (五)按照我国企业所得税法及其实施条例规定,已经免征我国企业所得税的境外所得负担的境外所得税税款;
  (六)按照国务院财政、税务主管部门有关规定已经从企业境外应纳税所得额中扣除的境外所得税税款。
  五、居民企业在按照企业所得税法第二十四条规定用境外所得间接负担的税额进行税收抵免时,其取得的境外投资收益实际间接负担的税额,是指根据直接或者间接持股方式合计持股20%以上(含20%,下同)的规定层级的外国企业股份,由此应分得的股息、红利等权益性投资收益中,从最低一层外国企业起逐层计算的属于由上一层企业负担的税额,其计算公式如下:
  本层企业所纳税额属于由一家上一层企业负担的税额=(本层企业就利润和投资收益所实际缴纳的税额+符合本通知规定的由本层企业间接负担的税额)×本层企业向一家上一层企业分配的股息(红利)÷本层企业所得税后利润额。
  六、除国务院财政、税务主管部门另有规定外,按照实施条例第八十条规定由居民企业直接或者间接持有20%以上股份的外国企业,限于符合以下持股方式的三层外国企业:
  第一层:单一居民企业直接持有20%以上股份的外国企业;
  第二层:单一第一层外国企业直接持有20%以上股份,且由单一居民企业直接持有或通过一个或多个符合本条规定持股条件的外国企业间接持有总和达到20%以上股份的外国企业;
  第三层:单一第二层外国企业直接持有20%以上股份,且由单一居民企业直接持有或通过一个或多个符合本条规定持股条件的外国企业间接持有总和达到20%以上股份的外国企业。
  七、居民企业从与我国政府订立税收协定(或安排)的国家(地区)取得的所得,按照该国(地区)税收法律享受了免税或减税待遇,且该免税或减税的数额按照税收协定规定应视同已缴税额在中国的应纳税额中抵免的,该免税或减税数额可作为企业实际缴纳的境外所得税额用于办理税收抵免。
  八、企业应按照企业所得税法及其实施条例和本通知的有关规定分国(地区)别计算境外税额的抵免限额。
  某国(地区)所得税抵免限额=中国境内、境外所得依照企业所得税法及实施条例的规定计算的应纳税总额×来源于某国(地区)的应纳税所得额÷中国境内、境外应纳税所得总额。
  据以计算上述公式中“中国境内、境外所得依照企业所得税法及实施条例的规定计算的应纳税总额”的税率,除国务院财政、税务主管部门另有规定外,应为企业所得税法第四条第一款规定的税率。
  企业按照企业所得税法及其实施条例和本通知的有关规定计算的当期境内、境外应纳税所得总额小于零的,应以零计算当期境内、境外应纳税所得总额,其当期境外所得税的抵免限额也为零。
  九、在计算实际应抵免的境外已缴纳和间接负担的所得税税额时,企业在境外一国(地区)当年缴纳和间接负担的符合规定的所得税税额低于所计算的该国(地区)抵免限额的,应以该项税额作为境外所得税抵免额从企业应纳税总额中据实抵免;超过抵免限额的,当年应以抵免限额作为境外所得税抵免额进行抵免,超过抵免限额的余额允许从次年起在连续五个纳税年度内,用每年度抵免限额抵免当年应抵税额后的余额进行抵补。
  十、属于下列情形的,经企业申请,主管税务机关核准,可以采取简易办法对境外所得已纳税额计算抵免:
  (一)企业从境外取得营业利润所得以及符合境外税额间接抵免条件的股息所得,虽有所得来源国(地区)政府机关核发的具有纳税性质的凭证或证明,但因客观原因无法真实、准确地确认应当缴纳并已经实际缴纳的境外所得税税额的,除就该所得直接缴纳及间接负担的税额在所得来源国(地区)的实际有效税率低于我国企业所得税法第四条第一款规定税率50%以上的外,可按境外应纳税所得额的12.5%作为抵免限额,企业按该国(地区)税务机关或政府机关核发具有纳税性质凭证或证明的金额,其不超过抵免限额的部分,准予抵免;超过的部分不得抵免。
  属于本款规定以外的股息、利息、租金、特许权使用费、转让财产等投资性所得,均应按本通知的其他规定计算境外税额抵免。
  (二)企业从境外取得营业利润所得以及符合境外税额间接抵免条件的股息所得,凡就该所得缴纳及间接负担的税额在所得来源国(地区)的法定税率且其实际有效税率明显高于我国的,可直接以按本通知规定计算的境外应纳税所得额和我国企业所得税法规定的税率计算的抵免限额作为可抵免的已在境外实际缴纳的企业所得税税额。具体国家(地区)名单见附件。财政部、国家税务总局可根据实际情况适时对名单进行调整。
  属于本款规定以外的股息、利息、租金、特许权使用费、转让财产等投资性所得,均应按本通知的其他规定计算境外税额抵免。
  十一、企业在境外投资设立不具有独立纳税地位的分支机构,其计算生产、经营所得的纳税年度与我国规定的纳税年度不一致的,与我国纳税年度当年度相对应的境外纳税年度,应为在我国有关纳税年度中任何一日结束的境外纳税年度。
  企业取得上款以外的境外所得实际缴纳或间接负担的境外所得税,应在该项境外所得实现日所在的我国对应纳税年度的应纳税额中计算抵免。
  十二、企业抵免境外所得税额后实际应纳所得税额的计算公式为:
  企业实际应纳所得税额=企业境内外所得应纳税总额-企业所得税减免、抵免优惠税额-境外所得税抵免额。
  十三、本通知所称不具有独立纳税地位,是指根据企业设立地法律不具有独立法人地位或者按照税收协定规定不认定为对方国家(地区)的税收居民。
  十四、企业取得来源于中国香港、澳门、台湾地区的应税所得,参照本通知执行。
  十五、中华人民共和国政府同外国政府订立的有关税收的协定与本通知有不同规定的,依照协定的规定办理。
  十六、本通知自2008年1月1日起执行。

  附件:法定税率明显高于我国的境外所得来源国(地区)名单



                         财政部  国家税务总局
                       二○○九年十二月二十五日



附件:

        法定税率明显高于我国的境外所得来源国(地区)名单



  美国、阿根廷、布隆迪、喀麦隆、古巴、法国、日本、摩洛哥、巴基斯坦、赞比亚、科威特、孟加拉国、叙利亚、约旦、老挝。