第十一條 在計(jì)算應(yīng)納稅所得額時(shí)，企業(yè)按照規(guī)定計(jì)算的固定資產(chǎn)折舊，準(zhǔn)予扣除。
Article 11 An enterprise's depreciations of fixed assets, which are calculated pursuant to the related provisions, are permitted to be deducted in the calculation of the taxable income amount.

下列固定資產(chǎn)不得計(jì)算折舊扣除：
As regards any of the following fixed assets, no depreciation may be calculated for deduction:

（一） 房屋、建筑物以外未投入使用的固定資產(chǎn)；
(1) The fixed assets which have not yet been put into use, among which houses and buildings are not included;

（二） 以經(jīng)營租賃方式租入的固定資產(chǎn)；
(2) The fixed assets which are rented in through commercial lease;

（三） 以融資租賃方式租出的固定資產(chǎn)；
(3) The fixed assets which are rented out through finance leasing;

（四） 已足額提取折舊仍繼續(xù)使用的固定資產(chǎn)；
(4) The fixed assets for which depreciation has been fully allocated but which are still in use;

（五） 與經(jīng)營活動(dòng)無關(guān)的固定資產(chǎn)；
(5) The fixed assets in no relation to the business operations;

（六） 單獨(dú)估價(jià)作為固定資產(chǎn)入賬的土地；
(6) The land which is separately evaluated and entered into account as an item of fixed asset; and

（七） 其他不得計(jì)算折舊扣除的固定資產(chǎn)。
(7) Other fixed assets for which no depreciation may be calculated for deduction.

第十二條 在計(jì)算應(yīng)納稅所得額時(shí)，企業(yè)按照規(guī)定計(jì)算的無形資產(chǎn)攤銷費(fèi)用，準(zhǔn)予扣除。
Article 12 An enterprise is allowed to deduct the amortized expenditures of intangible assets calculated under the related provisions when calculating the taxable amount of incomes.

下列無形資產(chǎn)不得計(jì)算攤銷費(fèi)用扣除：
For the following intangible assets, no amortized expense may be calculated:

（一） 自行開發(fā)的支出已在計(jì)算應(yīng)納稅所得額時(shí)扣除的無形資產(chǎn)；
(1) The intangible assets, which are developed by the enterprise itself and the expenditures have been deducted when calculating the taxable income amount;

（二） 自創(chuàng)商譽(yù)；
(2) The self-created business reputation;

（三） 與經(jīng)營活動(dòng)無關(guān)的無形資產(chǎn)；
(3) The intangible assets in no relation to the business operations; and

（四） 其他不得計(jì)算攤銷費(fèi)用扣除的無形資產(chǎn)。
(4) Other intangible assets for which no amortized expense may be calculated for deduction.

第十三條 在計(jì)算應(yīng)納稅所得額時(shí)，企業(yè)發(fā)生的下列支出作為長期待攤費(fèi)用，按照規(guī)定攤銷的，準(zhǔn)予扣除：
Article 13 The following expenditures incurred by an enterprise shall be deemed as long-term deferred expenditures when calculating the taxable income amount. Those amortized pursuant to the related provisions are permitted to be deducted:

（一） 已足額提取折舊的固定資產(chǎn)的改建支出；
(1) The expenditures for rebuilding a fixed asset, for which depreciation has been fully allocated;

（二） 租入固定資產(chǎn)的改建支出；
(2) The expenditures for rebuilding a rented fixed asset;

（三） 固定資產(chǎn)的大修理支出；
(3) The expenditures for heavily repairing a fixed asset; and

（四） 其他應(yīng)當(dāng)作為長期待攤費(fèi)用的支出。
(4) Other expenditures which shall be deemed as long-term deferred expenditures.

第十四條 企業(yè)對外投資期間，投資資產(chǎn)的成本在計(jì)算應(yīng)納稅所得額時(shí)不得扣除。
Article 14 When calculating the taxable income amount, an enterprise may not deduct the costs of the investment assets during the period of external investment.

第十五條 企業(yè)使用或者銷售存貨，按照規(guī)定計(jì)算的存貨成本，準(zhǔn)予在計(jì)算應(yīng)納稅所得額時(shí)扣除。
Article 15 In case an enterprise uses or sells its inventories, it is permitted to deduct the costs of the inventories calculated pursuant to the related provisions when calculating the taxable income amount.

第十六條 企業(yè)轉(zhuǎn)讓資產(chǎn)，該項(xiàng)資產(chǎn)的凈值，準(zhǔn)予在計(jì)算應(yīng)納稅所得額時(shí)扣除。
Article 16 In case an enterprise transfers an asset, it is permitted to deduct the net value of the asset when calculating the taxable income amount.

第十七條 企業(yè)在匯總計(jì)算繳納企業(yè)所得稅時(shí)，其境外營業(yè)機(jī)構(gòu)的虧損不得抵減境內(nèi)營業(yè)機(jī)構(gòu)的盈利。
Article 17 An enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.

第十八條 企業(yè)納稅年度發(fā)生的虧損，準(zhǔn)予向以后年度結(jié)轉(zhuǎn)，用以后年度的所得彌補(bǔ)，但結(jié)轉(zhuǎn)年限最長不得超過五年。
Article 18 The losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.

第十九條 非居民企業(yè)取得本法第三條第三款規(guī)定的所得，按照下列方法計(jì)算其應(yīng)納稅所得額：
Article 19 In case a non-resident enterprise obtains incomes as prescribed in Paragraph 3, Article 3 of the present Law, the following approaches shall be adopted in calculation of its the taxable income amount:

（一） 股息、紅利等權(quán)益性投資收益和利息、租金、特許權(quán)使用費(fèi)所得，以收入全額為應(yīng)納稅所得額；
(1) As regards dividends, bonuses and other equity investment gains, interests, rentals and royalties, the taxable income amount shall be the total income amount;

（二） 轉(zhuǎn)讓財(cái)產(chǎn)所得，以收入全額減除財(cái)產(chǎn)凈值后的余額為應(yīng)納稅所得額；
(2) As regards incomes from assigning property, the taxable income amount shall be the balance of the total income amount less the net value of the property; and

（三） 其他所得，參照前兩項(xiàng)規(guī)定的方法計(jì)算應(yīng)納稅所得額。
(3) As regards other incomes, the taxable income amount shall be calculated according to the approaches as mentioned in the preceding two items by analogy.

第二十條 本章規(guī)定的收入、扣除的具體范圍、標(biāo)準(zhǔn)和資產(chǎn)的稅務(wù)處理的具體辦法，由國務(wù)院財(cái)政、稅務(wù)主管部門規(guī)定。
Article 20 The specific scope and standards of revenues and deductions, as well as the concrete tax treatment methods of assets as prescribed in this Chapter shall be constituted by the treasury and tax administrative departments under the State Council.