Interim Regulations of the People's Republic of China on Enterprise Income Tax

Interim Regulations of the People's Republic of China on Enterprise Income Tax

Order of the State Council [1993] No. 137

December 13, 1993
　
Article 1 All enterprises, other than foreign investment enterprises and foreign enterprises, within the territory of the People's Republic of China, shall pay Enterprise Income Tax ("Income Tax") on income derived from production and business operations and other income in accordance with the provisions of these Regulations.
Income from production and business operations and other incomes shall include income sourced both within and without the territory of the People's Republic of China.
　
Article 2 The following enterprises or organizations, which independently account for their respective financial results (hereinafter called Taxpayers) shall have an obligation to pay Income Tax:
(1) State-owned enterprises;
(2) Collective enterprises;
(3) Private enterprises;
(4) Joint venture enterprises;
(5) Joint stock enterprises;
(6) Any other organizations deriving income from production and business operations and other incomes.
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