China's Foreign Enterprise Income Tax Q&A

Topic Outline

China’s Foreign Enterprise Income Tax is a tax levied on the income of the enterprises with foreign investment and foreign enterprises. Taxpayers whose income from production and business operations and other income shall be liable to consumption tax. This topic summarizes articles relating to taxpayers of Foreign Enterprise Income Tax, tax calculation, items and rates, reductions and exemptions, time limits, where tax payments should be made, and answers to questions you may have.

Useful Articles
 Q: When and where to pay the foreign enterprise income tax?  Q: What spending items are not allowed for deductions in computing the Foreign Enterprise Income Tax payable?  Q: What kind of income is subject to Foreign Enterprise Income Tax?  Q: What kind of donation expenses can be deducted for the enterprises investment and foreign enterprises?  Q: What are the special rules in computing the taxable income for Foreign Enterprise Income Tax?  Q: What are the provisions for local enterprise income tax reductions and exemptions?  Q: How to determine the time period for computing the taxable income for Foreign Enterprise Income Tax?  Q: What is the time limit for enterprise income tax reductions and exemptions?  Q: Who are taxpayers of Foreign Enterprise Income Tax?  Q: How can foreign investors get tax rebate for their re-investment in China?  Q: How to deduct the spending in public relation when computing the taxable income of the enterprises with foreign investment and foreign enterprises?  Q: What income tax reductions and exemptions may be enjoyed by foreign investors and foreign enterprises?  Q: What income tax reductions and exemptions may be enjoyed by the enterprises with foreign investment and foreign enterprises located in Special Economic Zones, Economic and Technological Development Zones, Coastal Economic Open Zones, State New and  Q: What income tax reductions and exemptions may be enjoyed by the enterprises with foreign investment established in middle and west of China?  Q: What are the income tax reductions that may be enjoyed by the export-oriented enterprises with foreign investment or the advanced technology enterprises with foreign investment?  Q: What income tax reductions and exemptions may the enterprises with foreign investment of production nature enjoy?  Q: How are intangible assets priced and amortized?  Q: How to determine the taxable income for the foreign enterprises having no establishments in China but earning income from China?  Q: How to value the fixed assets owned by the enterprises with foreign investment and foreign enterprises?  Q: How do the foreign enterprises with two or more business operation organizations in China report and pay income tax?  Q: How to pay back the tax reduced or exempt if the enterprises with foreign investment operate their business less than the length of time specified by law?  Q: How to offset the annual losses incurred by the enterprises with foreign investment and foreign enterprises?  Q: How to handle the income tax in case of split-up of enterprises with foreign investment?  Q: How to handle the income tax in case of share titles restructuring of the enterprises with foreign investment?  Q: How to handle the income tax in case of merger of the enterprises with foreign investment?  Q: How to deduct the property losses incurred by the enterprises with foreign investment and foreign enterprises?  Q: How to compute the taxable income in Foreign Enterprise Income Tax?  Q: How to calculate the depreciation of fixed assets for the enterprises with foreign investment and foreign enterprises?  Q: How are organization expenses incurred by taxpayers during organization period amortized?  Q: How is the tax base for Foreign Enterprise Income Tax?  Q: How is income derived from abroad assessed for Foreign Enterprise Income Tax?  Q: How much is Forign Enterprise Income Tax rate? How to compute the tax payable?  Q: What are the rules for drawing the bad debts provisions?  Q: How to treat the donations received by the enterprise with foreign investment and foreign enterprises?  Q: What is the definition of fixed assets for the enterprises with foreign investment and foreign enterprises  Q: What are the deductible items in computing the taxable income for Foreign Enterprise Income Tax?  Q: How to deduct the insurance and collective welfare reserve made by the enterprises with foreign investment and foreign enterprises for their employees?  Q: How to deduct the administrative expenses paid to the foreign head company by its establishments and/or places set up in China?  Q: How to deduct the R&D expenses in computing the taxable income of the enterprises with foreign investment and foreign enterprises?  Q: How to credit against income tax if the enterprises with foreign investment and foreign enterprises purchase China-made machinery?

Useful Articles

 Q: When and where to pay the foreign enterprise income tax?
 Q: What spending items are not allowed for deductions in computing the Foreign Enterprise Income Tax payable?
 Q: What kind of income is subject to Foreign Enterprise Income Tax?
 Q: What kind of donation expenses can be deducted for the enterprises investment and foreign enterprises?
 Q: What are the special rules in computing the taxable income for Foreign Enterprise Income Tax?
 Q: What are the provisions for local enterprise income tax reductions and exemptions?
 Q: How to determine the time period for computing the taxable income for Foreign Enterprise Income Tax?
 Q: What is the time limit for enterprise income tax reductions and exemptions?
 Q: Who are taxpayers of Foreign Enterprise Income Tax?
 Q: How can foreign investors get tax rebate for their re-investment in China?
 Q: How to deduct the spending in public relation when computing the taxable income of the enterprises with foreign investment and foreign enterprises?
 Q: What income tax reductions and exemptions may be enjoyed by foreign investors and foreign enterprises?
 Q: What income tax reductions and exemptions may be enjoyed by the enterprises with foreign investment and foreign enterprises located in Special Economic Zones, Economic and Technological Development Zones, Coastal Economic Open Zones, State New and
 Q: What income tax reductions and exemptions may be enjoyed by the enterprises with foreign investment established in middle and west of China?
 Q: What are the income tax reductions that may be enjoyed by the export-oriented enterprises with foreign investment or the advanced technology enterprises with foreign investment?
 Q: What income tax reductions and exemptions may the enterprises with foreign investment of production nature enjoy?
 Q: How are intangible assets priced and amortized?
 Q: How to determine the taxable income for the foreign enterprises having no establishments in China but earning income from China?
 Q: How to value the fixed assets owned by the enterprises with foreign investment and foreign enterprises?
 Q: How do the foreign enterprises with two or more business operation organizations in China report and pay income tax?
 Q: How to pay back the tax reduced or exempt if the enterprises with foreign investment operate their business less than the length of time specified by law?
 Q: How to offset the annual losses incurred by the enterprises with foreign investment and foreign enterprises?
 Q: How to handle the income tax in case of split-up of enterprises with foreign investment?
 Q: How to handle the income tax in case of share titles restructuring of the enterprises with foreign investment?
 Q: How to handle the income tax in case of merger of the enterprises with foreign investment?
 Q: How to deduct the property losses incurred by the enterprises with foreign investment and foreign enterprises?
 Q: How to compute the taxable income in Foreign Enterprise Income Tax?
 Q: How to calculate the depreciation of fixed assets for the enterprises with foreign investment and foreign enterprises?
 Q: How are organization expenses incurred by taxpayers during organization period amortized?
 Q: How is the tax base for Foreign Enterprise Income Tax?
 Q: How is income derived from abroad assessed for Foreign Enterprise Income Tax?
 Q: How much is Forign Enterprise Income Tax rate? How to compute the tax payable?
 Q: What are the rules for drawing the bad debts provisions?
 Q: How to treat the donations received by the enterprise with foreign investment and foreign enterprises?
 Q: What is the definition of fixed assets for the enterprises with foreign investment and foreign enterprises
 Q: What are the deductible items in computing the taxable income for Foreign Enterprise Income Tax?
 Q: How to deduct the insurance and collective welfare reserve made by the enterprises with foreign investment and foreign enterprises for their employees?
 Q: How to deduct the administrative expenses paid to the foreign head company by its establishments and/or places set up in China?
 Q: How to deduct the R&D expenses in computing the taxable income of the enterprises with foreign investment and foreign enterprises?
 Q: How to credit against income tax if the enterprises with foreign investment and foreign enterprises purchase China-made machinery?

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