(f)other income derived from China and stipulated by the Ministry of Finance to be subject to tax.

6 ．经财政部确定征税的从中国境内取得的其他所得。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 7 In respect of Chinese-foreign contractual joint ventures that do not constitute legal persons, each partner thereto may separately compute and pay income tax in accordance with the relevant tax laws and regulations of the State; income tax may, upon approval by the local tax authorities of an application submitted by such enterprises, be computed and paid on a consolidated basis in accordance with the provisions of the Tax Law.

第七条 不组成企业法人的中外合作经营企业,可以由合作各方依照国家有关税收法律、法规分别计算缴纳所得税;也可以由该企业申请,经当地税务机关批准,依照税法统一计算缴纳所得税。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 8 "Tax year" mentioned in Article 4 of the Tax Law begins on January 1 and ends on December 31 under the Gregorian Calendar.

第八条 税法第四条所说的纳税年度,自公历 一月一日 起 至 十二月三十一日 止。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Foreign enterprises that have difficulty computing taxable income in accordance with the tax year stipulated in the Tax Law may, upon approval by the local tax authorities of an application submitted by such enterprises, use their own 12-month fiscal year as the tax year.

外国企业依照税法规定的纳税年度计算应纳税所得额有困难的,可以提出申请,报当地税务机关批准后,以本企业满十二个月的会计年度为纳税年度。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Enterprises commencing business operations in the middle of a tax year or actually operating for a period of less than 12 months in any tax year due to such factors as merger or shut-down shall use the actual period of operations as the tax year.

企业在一个纳税年度的中间开业,或者由于合并、关闭等原因,使该纳税年度的实际经营期不足十二个月的,应当以其实际经营期为一个纳税年度。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Enterprises that undergo liquidation shall use the period of liquidation as the tax year.

企业清算时,应当以清算期间作为一个纳税年度。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 9 "The competent authority for tax affairs under the State Council" mentioned in Article 8, paragraph 3 and Article 19, paragraph 3, Item (4)of the Tax Law and Article 72 of these Rules refers to the Ministry of Finance and the State Tax Bureau.

第九条 税法第八条第三款、第十九条第三款第( 四)项和本细则第七十二条所说的国务院税务主管部门,是指财政部、国家税务局。

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Chapter II Computation of Taxable Income

第二章 应纳税所得额的计算

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

Article 10 "The formula for the computation of taxable income" mentioned in Article 4 of the Tax Law is as follows:

第十条 税法第四条所说的应纳税的所得额,其计算公式如下:

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则

1． taxable income = (profit on sales)+ (profit from other operations)+ (non-business income)-(non-business expenses);

1 ．应纳税所得额＝产品销售利润十其他业务利润十营业外收入-营业外支出

属类：法学专业-中国法律-外商投资企业和外国企业所得税法实施细则