"The people's Republic of China enterprise income tax law," the fifth annual income tax provisions: sales tax revenues, no income, tax relief, allows for a variety of deduction complemental balance the deficit.
The first eight groups: loss of business tax, after the transfer of income in the next year, but the majority of the transfer time is not more than five years.
The new law has the income tax law of the people's Republic of China enterprise income tax law three rules: "I am the first, two or three kinds: with the resident enterprise dividend free condition, dividend and other investment income tax exemption right. China's domestic enterprises and institutions of the management mechanism and the people get the news is that all the rights and interests, dividends and other investment income dividends.
"The enterprise income tax law of the people's Republic of China", the "Regulations", the public and other residents of direct investment enterprises are funded by the investment income of the residents. Investment returns in addition to the family and public use of the Listed Companies within 12 months.
Constitution: "Interim Regulations on enterprise income tax law": in the course of the use of tax loss, annual income, after tax annual income of the appropriation, fighting can increase to safety, the maximum period of not more than five years.
政府发出了一个“信息，企业所得税的通知”（税对[ 2006 ]的）申报和投资回报将是，第一，要恢复，法院必须，税后的投资回报率，而投资所得税已缴纳÷（1 -对投资企业投资企业税率）×适用税率、所得税的计算公式为纳]。
The government issued a "information, enterprise income tax notice" (tax on ) declaration and return on investment will be, first, to restore, the court must, after tax rate of return on investment, and investment income tax already paid 83019 (1 - investment in enterprise investment corporate tax rate) x applicable tax rate, income tax calculation formula for acceptance ".
New tax law:
首先，新税法将自由的收入，投资收入，更多的头发[ 2006 ]与规定的数量；
First of all, the new tax law will be free of income, investment income, more hair  and the number of provisions;
Secondly, according to the "tax exempt income tax policy statement, after adjustment, reduction of taxes income tax will be included in the calculation of income tax, enterprise as the Na reduction, namely the enterprise if it does not hold water, income will be in the amount of counting live longer not increase the loss amount.
The new income tax law, the declaration is not in accordance with the provisions of tax revenue, tax, minus the meter, tax relief income, plus the amount of income tax and offset should be included in the tax reduction project, "before the tax adjustment of income". So whether the profits of enterprises have projects and income and income reduction, resulting in the production of liquid or increase the deficit.
Third, foreign tax loss more do not have to pay the new declaration of tax adjustment of income and income in a foreign country before: deficit "overseas income can open the door, but the new" enterprise income tax provisions of the corporate income tax "of the enterprise income tax calculation, overseas business institutions. In addition to the domestic business, not for profit organizations.
For enterprise income tax, in accordance with the provisions of the tax law, the establishment of an overseas business between enterprises, enterprises can only supplement each other between profit and loss.