第五十一條 非居民企業(yè)取得本法第三條第二款規(guī)定的所得，以機(jī)構(gòu)、場(chǎng)所所在地為納稅地點(diǎn)。非居民企業(yè)在中國(guó)境內(nèi)設(shè)立兩個(gè)或者兩個(gè)以上機(jī)構(gòu)、場(chǎng)所的，經(jīng)稅務(wù)機(jī)關(guān)審核批準(zhǔn)，可以選擇由其主要機(jī)構(gòu)、場(chǎng)所匯總繳納企業(yè)所得稅。
Article 51 In case a non-resident enterprise earns any income as prescribed in Paragraph 2, Article 3 of the present Law, the tax payment place shall be the place at the locality of the organ or establishment. In case a non-resident enterprise has set up two or more organs or establishments within the territory of China, it may choose to have its main organ or establishment make a consolidated payment of the enterprise income tax upon the examination and approval of the tax organ.

非居民企業(yè)取得本法第三條第三款規(guī)定的所得，以扣繳義務(wù)人所在地為納稅地點(diǎn)。
As regards a non-resident enterprise which earns any income as prescribed in Paragraph 3, Article 3 of the present Law, the place at the locality of the obligatory withholder shall be the tax payment place.

第五十二條 除國(guó)務(wù)院另有規(guī)定外，企業(yè)之間不得合并繳納企業(yè)所得稅。
Article 52 Enterprises may not pay their enterprise income taxes on a consolidated basis unless it is otherwise prescribed by the State Council.

第五十三條 企業(yè)所得稅按納稅年度計(jì)算。納稅年度自公歷1月1日起至12月31日止。
Article 53 Enterprise income taxes shall be calculated on the basis of a tax year, which is from January 1 to December 31 of the Gregorian calendar year.

企業(yè)在一個(gè)納稅年度中間開(kāi)業(yè)，或者終止經(jīng)營(yíng)活動(dòng)，使該納稅年度的實(shí)際經(jīng)營(yíng)期不足十二個(gè)月的，應(yīng)當(dāng)以其實(shí)際經(jīng)營(yíng)期為一個(gè)納稅年度。
In case an enterprise's business operations are started or terminated in the middle of a tax year, which leads to its actual business operation period in this tax year being shorter than 12 months, its actual business operation period shall constitute a tax year.

企業(yè)依法清算時(shí)，應(yīng)當(dāng)以清算期間作為一個(gè)納稅年度。
When an enterprise is under liquidation according to law, the liquidation period shall be a tax year.

第五十四條 企業(yè)所得稅分月或者分季預(yù)繳。
Article 54 Enterprise income taxes shall, on the monthly or quarterly basis, be paid in advance.

企業(yè)應(yīng)當(dāng)自月份或者季度終了之日起十五日內(nèi)，向稅務(wù)機(jī)關(guān)報(bào)送預(yù)繳企業(yè)所得稅納稅申報(bào)表，預(yù)繳稅款。
An enterprise shall submit an enterprise income tax return for advance payment to the tax organ and pay the tax in advance within 15 days after the end of a month or quarter.

企業(yè)應(yīng)當(dāng)自年度終了之日起五個(gè)月內(nèi)，向稅務(wù)機(jī)關(guān)報(bào)送年度企業(yè)所得稅納稅申報(bào)表，并匯算清繳，結(jié)清應(yīng)繳應(yīng)退稅款。
An enterprise shall submit an annual enterprise income tax return for the settlement of tax payments to the tax organ and settle the payable or refundable amount of taxes within 5 months after the end of each year.

企業(yè)在報(bào)送企業(yè)所得稅納稅申報(bào)表時(shí)，應(yīng)當(dāng)按照規(guī)定附送財(cái)務(wù)會(huì)計(jì)報(bào)告和其他有關(guān)資料。
When an enterprise submits an enterprise income tax return, the financial statements and other related materials shall be attached in accordance with the related provisions.

第五十五條 企業(yè)在年度中間終止經(jīng)營(yíng)活動(dòng)的，應(yīng)當(dāng)自實(shí)際經(jīng)營(yíng)終止之日起六十日內(nèi)，向稅務(wù)機(jī)關(guān)辦理當(dāng)期企業(yè)所得稅匯算清繳。
Article 55 In case an enterprise terminates its business operation in the middle of a year, it shall apply to the tax organ for calculating and paying the enterprise income taxes of the current period within 60 days after the actual date for terminating its business operations.

企業(yè)應(yīng)當(dāng)在辦理注銷登記前，就其清算所得向稅務(wù)機(jī)關(guān)申報(bào)并依法繳納企業(yè)所得稅。
Before the deregistration formalities are handled, an enterprise shall make a declaration to the tax organ and pay the enterprise income taxes on the basis of the income of the liquidation.

第五十六條 依照本法繳納的企業(yè)所得稅，以人民幣計(jì)算。所得以人民幣以外的貨幣計(jì)算的，應(yīng)當(dāng)折合成人民幣計(jì)算并繳納稅款。
Article 56 Enterprise income taxes to be paid pursuant to the present law shall be calculated on the basis of RMB. In case any income is calculated on the basis of a currency other than RMB, the taxes shall, after such income converted into RMB, be calculated and paid.

第八章 附則
Chapter VIII Supplementary Rules

第五十七條 本法公布前已經(jīng)批準(zhǔn)設(shè)立的企業(yè)，依照當(dāng)時(shí)的稅收法律、行政法規(guī)規(guī)定，享受低稅率優(yōu)惠的，按照國(guó)務(wù)院規(guī)定，可以在本法施行后五年內(nèi)，逐步過(guò)渡到本法規(guī)定的稅率；享受定期減免稅優(yōu)惠的，按照國(guó)務(wù)院規(guī)定，可以在本法施行后繼續(xù)享受到期滿為止，但因未獲利而尚未享受優(yōu)惠的，優(yōu)惠期限從本法施行年度起計(jì)算。
Article 57 In case an enterprise has already been set up before the promulgation of the present Law and enjoys low tax rates in accordance with the provisions of the tax laws and administrative regulations in force at that time, it may, in accordance with the provisions of the State Council, continue to enjoy the preferential treatments within five years as of the promulgation of the present Law and gradually transfer to the tax rate as prescribed in the present Law. In case an enterprise enjoys the preferential treatment of tax exemption for a fixed term, it may, after the promulgation of this Law, continue to enjoy such treatment in accordance with the provisions of the State Council until the fixed term expires. However, if an enterprise has failed to enjoy the preferential treatment by virtue of failure to make profits, the term of preferential treatment may be counted as of the year when the present Law is promulgated.

法律設(shè)置的發(fā)展對(duì)外經(jīng)濟(jì)合作和技術(shù)交流的特定地區(qū)內(nèi)，以及國(guó)務(wù)院已規(guī)定執(zhí)行上述地區(qū)特殊政策的地區(qū)內(nèi)新設(shè)立的國(guó)家需要重點(diǎn)扶持的高新技術(shù)企業(yè)，可以享受過(guò)渡性稅收優(yōu)惠，具體辦法由國(guó)務(wù)院規(guī)定。
As regards high-tech enterprises which are newly established with the key support of the State within the particular areas set up by law for developing foreign economic cooperation and technological exchanges or the areas enjoying the abovementioned special policies as provided for by the State Council, they may enjoy transitional preferential tax treatments. The specific measures thereof shall be constituted by the State Council.

國(guó)家已確定的其他鼓勵(lì)類企業(yè)，可以按照國(guó)務(wù)院規(guī)定享受減免稅優(yōu)惠。
As regards other enterprises falling within the encouraged category as already determined by the State Council, they may, according to the provisions of the State Council, enjoy the preferential treatment of tax reduction or exemption.

第五十八條 中華人民共和國(guó)政府同外國(guó)政府訂立的有關(guān)稅收的協(xié)定與本法有不同規(guī)定的，依照協(xié)定的規(guī)定辦理。
Article 58 In case any provision in a tax treaty concluded between the government of the People's Republic of China and a foreign government is different from the provisions in the present Law, the provision in the said treaty shall prevail.

第五十九條 國(guó)務(wù)院根據(jù)本法制定實(shí)施條例。
Article 59 The State Council shall constitute a regulation for implementing the present Law.

第六十條 本法自2008年1月1日起施行。1991年4月9日第七屆全國(guó)人民代表大會(huì)第四次會(huì)議通過(guò)的《中華人民共和國(guó)外商投資企業(yè)和外國(guó)企業(yè)所得稅法》和1993年12月13日國(guó)務(wù)院發(fā)布的《中華人民共和國(guó)企業(yè)所得稅暫行條例》同時(shí)廢止。
Article 60 The present law shall go into effect as of January 1, 2008. The Income Tax Law of the People's Republic of China Concerning Foreign-funded Enterprises and Foreign Enterprises as adopted on April 9, 1991 at the 4th Session of the Standing Committee of the 7th National People's Congress and the Interim Regulation of the People's Republic of China Concerning Enterprise Income Tax as promulgated on December 13, 1993 by the State Council shall be concurrently abolished.