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，以機構、場所所在地為納稅地點。非居民企業(yè)在中國境內設立兩個或者兩個以上機構、場所的，經稅務機關審核批準，可以選擇由其主要機構、場所匯總繳納企業(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，以扣繳義務人所在地為納稅地點。
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 除國務院另有規(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)在一個納稅年度中間開業(yè)，或者終止經營活動，使該納稅年度的實際經營期不足十二個月的，應當以其實際經營期為一個納稅年度。
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，應當以清算期間作為一個納稅年度。
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繳。
Article 54 Enterprise income taxes shall, on the monthly or quarterly basis, be paid in advance.

企業(yè)應當自月份或者季度終了之日起十五日內，向稅務機關報送預繳企業(yè)所得稅納稅申報表，預繳稅款。
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)應當自年度終了之日起五個月內，向稅務機關報送年度企業(yè)所得稅納稅申報表，并匯算清繳，結清應繳應退稅款。
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)在報送企業(yè)所得稅納稅申報表時，應當按照規(guī)定附送財務會計報告和其他有關資料。
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)在年度中間終止經營活動的，應當自實際經營終止之日起六十日內，向稅務機關辦理當期企業(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)應當在辦理注銷登記前，就其清算所得向稅務機關申報并依法繳納企業(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，以人民幣計算。所得以人民幣以外的貨幣計算的，應當折合成人民幣計算并繳納稅款。
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 本法公布前已經批準設立的企業(yè)，依照當時的稅收法律、行政法規(guī)規(guī)定，享受低稅率優(yōu)惠的，按照國務院規(guī)定，可以在本法施行后五年內，逐步過渡到本法規(guī)定的稅率；享受定期減免稅優(yōu)惠的，按照國務院規(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.

法律設置的發(fā)展對外經濟合作和技術交流的特定地區(qū)內，以及國務院已規(guī)定執(zhí)行上述地區(qū)特殊政策的地區(qū)內新設立的國家需要重點扶持的高新技術企業(yè)，可以享受過渡性稅收優(yōu)惠，具體辦法由國務院規(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.

國家已確定的其他鼓勵類企業(yè)，可以按照國務院規(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 中華人民共和國政府同外國政府訂立的有關稅收的協(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 國務院根據(jù)本法制定實施條例。
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日第七屆全國人民代表大會第四次會議通過的《中華人民共和國外商投資企業(yè)和外國企業(yè)所得稅法》和1993年12月13日國務院發(fā)布的《中華人民共和國企業(yè)所得稅暫行條例》同時廢止。
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.