谁能提供刚颁布的企业所得税法及物权法的英文版或英文概述

原文:
企业所得税法

一、企业所得税税法概述

企业所得税法，是指调整国家和企业等纳税人之间在企业所得税的征纳和管理过程中所发生的社会关系的法律规范的总和。

业所得税法的特征：

1.企业所得税的纳税人是任何形式的企业，甚至包括企业的分支机构。
2.企业所得税以企业的生产经营所得和其他所得为征税对象。
3.企业所得税的计征与企业财务会计制度具有紧密的联系。

二、内资企业所得税法

（一）内资企业所得税的纳税义务人
内资企业所得税的纳税义务人是位于我国境内的，除外商投资企业和外国企业以外的，实行独立经济核算的企业或者组织。
（二）内资企业所得税的征税对象
内资企业所得税的征税对象为企业的生产、经营所得和其他所得。
（三）内资企业所得税的计税依据和应纳税所得额
内资企业所得税的计税依据即为其应纳税所得额，是纳税人每一纳税年度的收入总额减去准予扣除项目后的余额。

纳税人的收入总额包括：

1.生产、经营收入。
2.财产转让收入。
3.利息收入
4.租赁收入
5.特许权使用费收入
6.股息收入
7.其他收入。

准予扣除的项目包括：

1.成本，即生产、经营成本。包括各项直接费用和间接费用。
2.费用，包括经营费用、管理费用和财务费用。
3.税金

上述项目限制扣除的范围和标准有：

1.纳税人向金融机构借款的利息支出，按照实际发生数扣除，向非金融机构借款的利息支出，不高于按照金融机构同类、同期贷款利率计算的数额以内的部分，准予扣除。
2.纳税人支付给职工的工资，按照计税工资扣除。
3.纳税人的职工工会经费、职工福利费，分别是按照计税工资总额2%、14%、1.5%计算扣除。
4.纳税人用于公益、救济性的捐赠，在应纳税所得额3%以内的部分，准予扣除。
5.纳税人按财政部的规定支出的与生产、经营有关的业务招待费，由纳税人提供确实记录或单据，经核准准予扣除。
6.纳税人按国家有关规定上缴的各类保险基金和统筹基金，在规定的比例内扣除。
6.纳税人参加财产保险和运输保险，按照规定缴纳的保险费用准予扣除。
8.纳税人根据生产经营需要，以经营租赁方式租入固定资产而发生的租赁费，可以据实扣除；融资租赁发生的租赁费不得直接扣除，但承租方支付的手续费，以及安装交付使用后支付的利息可在支付时直接扣除。
9.纳税从按财政部的规定提取的坏账准备金和商品削价准备金，准予在计算应纳税所得额时扣除。
10.纳税人购买国债的利息收入，不计入应纳税所得额。
11.纳税人转让各类固定资产发生的费用，允许扣除。
12.纳税人当期发生的固定资产和流动资产盘亏净损失，由其提供清查盘存资料，经主管税务机关审核后，准予扣除。
13.纳税人生产、经营期间发生的外国货币存、贷和以外国货币结算的往来款项增减变动时，由于汇率变动而与记账本位币折合发生的汇兑损失，在当期扣除。
14.纳税人按规定支付给总机构的与本企业生产、经营有关的管理费，须提供总机构出具的管理费汇集范围、定额、分配依据和方法等证明文件，经主管税务机关审核后准予扣除。

不得扣除的项目主要包括：

1.资本性支出，是指纳税人购置、建造固定资产，对外投资支出。
2.无形资产转让、开发支出，但开发支出中未形成资产的部分准予扣除。
3.违法经营的罚款、被没收财物的损失。
4.各项税收的滞纳金、罚金和罚款。
5.自然灾害或者意外事故损失有赔偿的部分。
6.超过国家规定允许扣除的公益、救济性捐赠，以及非公益、救济性的捐赠。
7.各种赞助支出。
8.与取得收入无关的其他各项支出。

（四）内资企业所得税的税率

内资企业应纳税所得适用33%的比例税率征税。

（五）内资企业所得税的征收管理

1.纳税地点
2.征收方式，企业所得税按年计算，分月或分季预缴，每一纳税年度终了后4个月内应进行所得税汇算清缴，多退少补。
3.关联企业应纳税所得额的调整。纳税人与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者支付价款、费用。不按照独立企业之间业务往来收取或者支付价款、费用，而减少应纳税所得额，税务机关有权进行合理调整。

三、涉外企业所得税法概述

（一）涉外企业所得税的纳税义务人

我国涉外企业所得税的纳税义务人是外商投资企业和外国企业。
我国涉外企业所得税法根据国际上通行的居民税收管辖权和所得来源地税收管辖权的原则，将纳税人分为居民纳税人和非居民纳税义务人。
居民纳税义务人。外商投资企业的总机构设在 境内的，是涉外企业所得税的居民纳税义务人，承担无限纳税义务，就其来源于 境内、境外的所得缴纳所得税。
非居民纳税义务人。外国企业因其总机构不设在 境内，属于外国法人实体，为非居民纳税义务人，只就其来源于 境内的所得缴纳所得税。

（二）涉外企业所得税的征税对象

涉外企业所得税的征税对象是外商投资企业和外国企业的生产、经营所得和其他所得。

(三)涉外企业所得税的应纳税所得额

涉外企业所得税的应税所得额，是指涉外企业在 境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额，减除成本、费用和损失后的余额。

译文:
A corporate income tax law, corporate income tax and corporate income tax law. adjustment means taxpayers in the state and enterprises management process and corporate income tax obligation occurred in the social relations in law legal standards combined. The industry Income Tax Act : 1. The taxpayer is any form of corporate income tax of enterprises, including the branch. 2. Corporate income tax to the income tax for production operations and other targets. 3. And the corporate income tax law, financial accounting system with closer ties. 2. funded enterprise income tax law (1) Taxable income tax for domestic enterprises were funded enterprises are located in Taxable Income Tax our territory, in addition to foreign-invested enterprises and foreign enterprises outside the practice an independent accounting of the economic enterprises or organizations. (2) income tax-funded enterprises invested enterprise income tax revenue target for the production target. operations and other income. (C) the income tax for domestic enterprises taxable basis and the amount of taxable income that is funded enterprises based on taxable income for the taxable income is the annual total income taxpayers deducted each tax deduction granted to the balance. Total income taxpayers include : 1. Production and operating income. 2. Property transfer. 3. Interest income. Leasing income. 6 royalty income. Dividend income 7. Other income. Deductible items include : 1. Cost, production and operating costs. Including direct and indirect costs. 2. Costs, including operating costs, management fees and financial costs. 3. Tax deduction limit the scope and standard of these projects are : 1. Taxpayers to interest payments on loans from financial institutions. In accordance with the actual number deduct interest payments on loans to non-financial institutions, according to financial institutions than similar. The amount of loan rates within the same period, deductible. 2. Taxpayers pay wages to workers, according to taxable wages deducted. 3. Taxpayers workers union funds, workers welfare payments were taxable payroll under 2%,14%. calculation of the effect of 1.5%. 4. Taxpayers for the public, relief donation in the amount of 3% of taxable income, deductible. 5. Taxpayers and production expenditures by the Ministry of Finance to operate the business entertainment. indeed records or documents provided by the taxpayers, approved deductible. 6. Taxpayers paid in accordance with relevant state regulations and the insurance fund and co-ordinate the various funds within the stipulated percentage deduction. 6. Taxpayers property insurance and transportation insurance, according to the insurance deductible to pay. 8. According to the production and operation of the taxpayers need to operate the leasing, rental and lease of fixed assets, facts can be deducted; leasing directly deduct the rental fee, but fees paid by the lessee. After the delivery and installation of the interest paid can be deducted at the time of payment directly. 9. According to the Ministry of Finance from the tax reserve for bad debts from commodity price reserve, allowed to deduct the amount in the calculation of taxable income. 10. Interest income taxpayers to buy treasury bonds and not included in taxable income. 11. Transfer all taxpayers the costs of fixed assets, allowing deduction. 12. Losses current taxpayers a net loss of fixed and mobile assets, which provides inventory inventory data After examination by the competent tax authorities granted deduction. 13. Taxpayers production, the foreign currency deposit operations. loan payments and changes in foreign currency exchange clearing changes, Standard Money amounting to account for changes in exchange rates and the exchange rate losses in the current deduction. 14. Total paid to the taxpayer in accordance with the regulations and the production and operation of the management fees, Proof of institutions required to provide total management fees Survey, scale, and distribution methods based on documents After the deductible examined by the competent tax authorities. The project shall be deducted include : 1. Capital expenditure is defined as the acquisition of taxpayers, the construction of fixed assets. Foreign investment spending. 2. The transfer of intangible assets, development expenses, but the assets forming part of the development expenditure not deductible. 3. Illegal fines, confiscation of property losses. 4. The Fine tax, fines and penalties. 5. Natural disasters or accidents compensation for the loss of a part. 6. Exceed the allowed deduction for charitable donations relief and charity, relief donations. 7. All sponsorship spending. 8. And all other non-revenue expenditure. (4) The corporate income tax rate for domestic-funded enterprises taxable income ratio of 33% of the applicable tax rates. (E) 1-corporate income tax collection and management. Tax Venue 2. The manner in which they are levied, enterprise income tax annualized, advances to quarter hours or minutes, four months after the end of each tax year to be undertaken PAYING INCOME TAX, Duotuishaobu. 3. The adjusted taxable income of affiliated enterprises. Correlation between the taxpayer and his business enterprises. the business dealings between independent enterprises should collect or pay the price, the cost. Business dealings between independent enterprises in accordance with the charge, or pay the price, the cost and reduce the amount of taxable income. tax authorities the right to reasonable adjustments. 3. foreign enterprise income tax law outlines (1) of handling foreign-related corporate income tax and foreign corporate income tax obligations to pay taxes are foreign-invested enterprises and foreign enterprises. China's Foreign Enterprise Income Tax Law in accordance with international conventions to the residents of tax revenue sources from jurisdiction and the jurisdiction, into resident and non-resident taxpayers to the taxpayers of handling. Residents of handling. Of the total foreign-invested enterprises in China's institutions, the residents of handling foreign-related corporate income tax. unlimited tax obligations on its territory from China and abroad from paying income tax. Non-residents of handling. Not in institutions because of the total foreign enterprises in China, foreign legal entities belonging to non-residents of handling. their only source of income to pay income tax in China. (2) foreign corporate income tax revenue target foreign corporate income tax revenue target of foreign-invested enterprises and foreign enterprises production, operating income and other income. (3) foreign enterprise income tax in the taxable income of foreign corporate income tax taxable income. The setting up of foreign businesses in China is engaged in the production, operation, the total income each tax year establishments. reduce costs, and loss of balance.