Article 47 The lease fees paid by enterprises for renting fixed assets according to the needs of production and business activities shall be deducted in the following ways:
(1) Lease expenses incurred in renting fixed assets by means of operating lease shall be uniformly deducted according to the lease term;
(2) Lease expenses incurred in leasing fixed assets by means of financial lease shall be deducted by stages for the part that constitutes the value of fixed assets leased by financial lease.
Extended data:
According to the Enterprise Income Tax Law of People's Republic of China (PRC):
Article 6
The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Including:?
(1) Revenue from the sale of commodities; ?
(2) Income from providing labor services; ?
(3) Income from property transfer; ?
(four) dividends, bonuses and other equity investment income; ?
(5) Interest income; ?
(6) Rental income; ?
(7) Royalty income; ?
(8) Receiving donation income; ?
(9) Other income.
Article 7
The following income from the total income is non-taxable income:
(1) financial allocation; ?
(2) Administrative fees and government funds collected according to law and incorporated into financial management; ?
(3) Other non-taxable income as stipulated by the State Council.
Article 8
Reasonable expenses related to income actually incurred by an enterprise, including costs, expenses, taxes, losses and other expenses, are allowed to be deducted when calculating taxable income.
Article 9
If the public welfare donation expenses incurred by the enterprise are within 12% of the total annual profit, they are allowed to be deducted when calculating the taxable income; The part exceeding the total annual profit 12% is allowed to be deducted when calculating the taxable income within three years after carry-over.
Article 10
When calculating taxable income, the following expenses shall not be deducted:
(1) Dividends, bonuses and other equity investment income paid to investors; ?
(2) enterprise income tax; ?
(3) tax late fees; ?
(four) fines, fines and confiscation of property losses; ?
(5) Donation expenditures other than those specified in Article 9 of this Law; ?
(6) sponsorship expenditure; ?
(7) Unapproved reserve expenditure; ?
(eight) other expenses unrelated to income.
Baidu Encyclopedia-Regulations for the Implementation of People's Republic of China (PRC) Enterprise Income Tax Law