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          2. 法律圖書館

          3. 新法規速遞

          4. 中華人民共和國外商投資企業和外國企業所得稅法(附英文)(廢止)

            1. 【頒布時間】1991-4-9
            2. 【標題】中華人民共和國外商投資企業和外國企業所得稅法(附英文)(廢止)
            3. 【發文號】主席令7屆第45號
            4. 【失效時間】1991-7-1
            5. 【頒布單位】全國人民代表大會
            6. 【法規來源】全國人民代表大會常務委員會公報1991年
              注:本法規1991-7-1已經被id7740法規廢止


            7. 【法規全文】

             

            中華人民共和國外商投資企業和外國企業所得稅法(附英文)(廢止)

            中華人民共和國外商投資企業和外國企業所得稅法(附英文)(廢止)

            全國人民代表大會


            中華人民共和國外商投資企業和外國企業所得稅法(附英文)(廢止)


            中華人民共和國主席令(七屆第45號)


              《中華人民共和國外商投資企業和外國企業所得稅法》已由中華人民共和國第七屆全國人民代表大會第四次會議于1991年4月9日通過,現予公布,自1991年7月1日起施行。

            中華人民共和國主席 楊尚昆
                                            1991年4月9日

            中華人民共和國外商投資企業和外國企業所得稅法(附英文)

            1991年4月9日第七屆全國人民代表大會第四次會議通過

            第一條 中華人民共和國境內的外商投資企業生產、經營所得和其他所得,依照本法的規定繳納所得稅。
            在中華人民共和國境內,外國企業生產、經營所得和其他所得,依照本法的規定繳納所得稅。
            第二條 本法所稱外商投資企業,是指在中國境內設立的中外合資經營企業、中外合作經營企業和外資企業。
            本法所稱外國企業,是指在中國境內設立機構、場所,從事生產、經營和雖未設立機構、場所,而有來源于中國境內所得的外國公司、企業和其他經濟組織。
            第三條 外商投資企業的總機構設在中國境內,就來源于中國境內、境外的所得繳納所得稅。外國企業就來源于中國境內的所得繳納所得稅。
            第四條 外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所每一納稅年度的收入總額,減除成本、費用以及損失后的余額,為應納稅的所得額。
            第五條 外商投資企業的企業所得稅和外國企業就其在中國境內設立的從事生產、經營的機構、場所的所得應納的企業所得稅,按應納稅的所得額計算,稅率為30%;地方所得稅,按應納稅的所得額計算,稅率為3%。
            第六條 國家按照產業政策,引導外商投資方向,鼓勵舉辦采用先進技術、設備,產品全部或者大部分出口的外商投資企業。
            第七條 設在經濟特區的外商投資企業、在經濟特區設立機構、場所從事生產、經營的外國企業和設在經濟技術開發區的生產性外商投資企業,減按15%的稅率征收企業所得稅。
            設在沿海經濟開放區和經濟特區、經濟技術開發區所在城市的老市區的生產性外商投資企業,減按24%的稅率征收企業所得稅。
            設在沿海經濟開放區和經濟特區、經濟技術開發區所在城市的老市區或者設在國務院規定的其他地區的外商投資企業,屬于能源、交通、港口、碼頭或者國家鼓勵的其他項目的,可以減按15%的稅率征收企業所得稅,具體辦法由國務院規定。
            第八條 對生產性外商投資企業,經營期在十年以上的,從開始獲利的年度起,第一年和第二年免征企業所得稅,第三年至第五年減半征收企業所得稅,但是屬于石油、天然氣、稀有金屬、貴重金屬等資源開采項目的,由國務院另行規定。外商投資企業實際經營期不滿十年的,應當補繳已免征、減征的企業所得稅稅款。
            本法施行前國務院公布的規定,對能源、交通、港口、碼頭以及其他重要生產性項目給予比前款規定更長期限的免征、減征企業所得稅的優惠待遇,或者對非生產性的重要項目給予免征、減征企業所得稅的優惠待遇,在本法施行后繼續執行。
            從事農業、林業、牧業的外商投資企業和設在經濟不發達的邊遠地區的外商投資企業,依照前兩款規定享受免稅、減稅待遇期滿后,經企業申請,國務院稅務主管部門批準,在以后的十年內可以繼續按應納稅額減征15%至30%的企業所得稅。
            本法施行后,需要變更前三款的免征、減征企業所得稅的規定的,由國務院報全國人民代表大會常務委員會決定。
            第九條 對鼓勵外商投資的行業、項目,省、自治區、直轄市人民政府可以根據實際情況決定免征、減征地方所得稅。
            第十條 外商投資企業的外國投資者,將從企業取得的利潤直接再投資于該企業,增加注冊資本,或者作為資本投資開辦其他外商投資企業,經營期不少于五年的,經投資者申請,稅務機關批準,退還其再投資部分已繳納所得稅的40%稅款,國務院另有優惠規定的,依照國務院的規定辦理;再投資不滿五年撤出的,應當繳回已退的稅款。
            第十一條 外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所發生年度虧損,可以用下一納稅年度的所得彌補;下一納稅年度的所得不足彌補的,可以逐年延續彌補,但最長不得超過五年。
            第十二條 外商投資企業來源于中國境外的所得已在境外繳納的所得稅稅款,準予在匯總納稅時,從其應納稅額中扣除,但扣除額不得超過其境外所得依照本法規定計算的應納稅額。
            第十三條 外商投資企業或者外國企業在中國境內設立的從事生產、經營的機構、場所與其關聯企業之間的業務往來,應當按照獨立企業之間的業務往來收取或者支付價款、費用。不按照獨立企業之間的業務往來收取或者支付價款、費用,而減少其應納稅的所得額的,稅務機關有權進行合理調整。
            第十四條 外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所設立、遷移、合并、分立、終止以及變更登記主要事項,應當向工商行政管理機關辦理登記或者變更、注銷登記,并持有關證件向當地稅務機關辦理稅務登記或者變更、注銷登記。
            第十五條 繳納企業所得稅和地方所得稅,按年計算,分季預繳。季度終了后十五日內預繳;年度終了后五個月內匯算清繳,多退少補。
            第十六條 外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所應當在每次預繳所得稅的期限內,向當地稅務機關報送預繳所得稅申報表;年度終了后四個月內,報送年度所得稅申報表和會計決算報表。
            第十七條 外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所的財務、會計制度,應當報送當地稅務機關備查。各項會計記錄必須完整準確,有合法憑證作為記賬依據。
            外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所的財務、會計處理辦法同國務院有關稅收的規定有抵觸的,應當依照國務院有關稅收的規定計算納稅。
            第十八條 外商投資企業進行清算時,其資產凈額或者剩余財產減除企業未分配利潤、各項基金和清算費用后的余額,超過實繳資本的部分為清算所得,應當依照本法規定繳納所得稅。
            第十九條 外國企業在中國境內未設立機構、場所,而有取得的來源于中國境內的利潤、利息、租金、特許權使用費和其他所得,或者雖設立機構、場所,但上述所得與其機構、場所沒有實際聯系的,都應當繳納20%的所得稅。
            依照前款規定繳納的所得稅,以實際受益人為納稅義務人,以支付人為扣繳義務人。稅款由支付人在每次支付的款額中扣繳?劾U義務人每次所扣的稅款,應當于五日內繳入國庫,并向當地稅務機關報送扣繳所得稅報告表。
            對下列所得,免征、減征所得稅:
            (一)外國投資者從外商投資企業取得的利潤,免征所得稅;
            (二)國際金融組織貸款給中國政府和中國國家銀行的利息所得,免征所得稅;
            (三)外國銀行按照優惠利率貸款給中國國家銀行的利息所得,免征所得稅;
            (四)為科學研究、開發能源、發展交通事業、農林牧業生產以及開發重要技術提供專有技術所取得的特許權使用費,經國務院稅務主管部門批準,可以減按10%的稅率征收所得稅,其中技術先進或者條件優惠的,可以免征所得稅。
            除本條規定以外,對于利潤、利息、租金、特許權使用費和其他所得,需要給予所得稅減征、免征的優惠待遇的,由國務院規定。
            第二十條 稅務機關有權對外商投資企業和外國企業在中國境內設立的從事生產、經營的機構、場所的財務、會計和納稅情況進行檢查;有權對扣繳義務人代扣代繳稅款情況進行檢查。被檢查的單位和扣繳義務人必須據實報告,并提供有關資料,不得拒絕或者隱瞞。
            稅務機關派出人員進行檢查時,應當出示證件,并負責保密。
            第二十一條 依照本法繳納的所得稅以人民幣為計算單位。所得為外國貨幣的,應當按照國家外匯管理機關公布的外匯牌價折合成人民幣繳納稅款。
            第二十二條 納稅義務人未按規定期限繳納稅款的,或者扣繳義務人未按規定期限解繳稅款的,稅務機關除限期繳納外,從滯納稅款之日起,按日加收滯納稅款2‰的滯納金。
            第二十三條 未按規定期限向稅務機關辦理稅務登記或者變更、注銷登記的,未按規定期限向稅務機關報送所得稅申報表、會計決算報表或者扣繳所得稅報告表的,或者未將本單位的財務、會計制度報送稅務機關備查的,由稅務機關責令限期登記或者報送,可以處以五千元以下的罰款。
            經稅務機關責令限期登記或者報送,逾期仍不向稅務機關辦理稅務登記或者變更登記,或者仍不向稅務機關報送所得稅申報表、會計決算報表或者扣繳所得稅報告表的,由稅務機關處以一萬元以下的罰款;情節嚴重的,比照刑法第一百二十一條的規定追究其法定代表人和直接責任人員的刑事責任。
            第二十四條 扣繳義務人不履行本法規定的扣繳義務,不扣或者少扣應扣稅款的,由稅務機關限期追繳應扣未扣稅款,可以處以應扣未扣稅款一倍以下的罰款。
            扣繳義務人未按規定的期限將已扣稅款繳入國庫的,由稅務機關責令限期繳納,可以處以五千元以下的罰款;逾期仍不繳納的,由稅務機關依法追繳,并處以一萬元以下的罰款;情節嚴重的,比照刑法第一百二十一條的規定追究其法定代表人和直接責任人員的刑事責任。
            第二十五條 采取隱瞞、欺騙手段偷稅的,或者未按本法規定的期限繳納稅款,經稅務機關催繳,在規定的期限內仍不繳納的,由稅務機關追繳其應繳納稅款,并處以應補稅款五倍以下的罰款;情節嚴重的,依照刑法第一百二十一條的規定追究其法定代表人和直接責任人員的刑事責任。
            第二十六條 外商投資企業、外國企業或者扣繳義務人同稅務機關在納稅上發生爭議時,必須先依照規定納稅,然后可在收到稅務機關填發的納稅憑證之日起六十日內向上一級稅務機關申請復議。上一級稅務機關應當自收到復議申請之日起六十日內作出復議決定。對復議決定不服的,可在接到復議決定之日起十五日內向人民法院起訴。
            當事人對稅務機關的處罰決定不服的,可以在接到處罰通知之日起十五日內,向作出處罰決定的機關的上一級機關申請復議;對復議決定不服的,可以在接到復議決定之日起十五日內,向人民法院起訴。當事人也可以在接到處罰通知之日起十五日內,直接向人民法院起訴。當事人逾期不申請復議或者不向人民法院起訴、又不履行處罰決定的,作出處罰決定的機關可以申請人民法院強制執行。
            第二十七條 本法公布前已設立的外商投資企業,依照本法規定,其所得稅稅率比本法施行前有所提高或者所享受的所得稅減征、免征優惠待遇比本法施行前有所減少的,在批準的經營期限內,依照本法施行前法律和國務院有關規定執行;沒有經營期限的,在國務院規定的期間內,依照本法施行前法律和國務院有關規定執行。具體辦法由國務院規定。
            第二十八條 中華人民共和國政府與外國政府所訂立的有關稅收的協定同本法有不同規定的,依照協定的規定辦理。
            第二十九條 國務院根據本法制定實施細則。
            第三十條 本法自1991年7月1日起施行!吨腥A人民共和國中外合資經營企業所得稅法》和《中華人民共和國外國企業所得稅法》同時廢止。

            INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISESWITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES

            (Adopted at the Fourth Session of the Seventh National People'sCongress on April 9, 1991, promulgated by Order No. 45 of the President ofthe People's Republic of China on April 9, 1991 and effective as of July1, 1991)

            Important Notice: (注意事項)
            當發生歧意時, 應以法律法規頒布單位發布的中文原文為準.
            In case of discrepancy, the original version in Chinese shall prevail.

            Whole Document (法規全文)
            INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISES WITH
            FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
            (Adopted at the Fourth Session of the Seventh National People's
            Congress on April 9, 1991, promulgated by Order No. 45 of the President of
            the People's Republic of China on April 9, 1991 and effective as of July
            1, 1991)
            Article 1
            Income tax shall be paid in accordance with the provisions of this Law by
            enterprises with foreign investment within the territory of the People's
            Republic of China on their income derived from production, business
            operations and other sources. Income tax shall be paid in accordance with
            the provisions of this Law by foreign enterprises on their income derived
            from production, business operations and other sources within the
            territory of the People's Republic of China.
            Article 2
            "Enterprises with foreign investment" referred to in this Law mean
            Chinese-foreign equity joint ventures, Chinese-foreign contractual joint
            ventures and foreign-capital enterprises that are established in China.
            "Foreign enterprises" referred to in this Law mean foreign companies,
            enterprises and other economic organizations which have establishments or
            places in China and engage in production or business operations, and
            which, though without establishments or places in China, have income from
            sources within China.
            Article 3
            Any enterprise with foreign investment which establishes its head office
            in China shall pay its income tax on its income derived from sources
            inside and outside China. Any foreign enterprise shall pay its income tax
            on its income derived from sources within China.
            Article 4
            The taxable income of an enterprise with foreign investment and an
            establishment or a place set up in China to engage in production or
            business operations by a foreign enterprise, shall be the amount remaining
            from its gross income in a tax year after the costs, expenses and losses
            have been deducted.
            Article 5
            The income tax on enterprises with foreign investment and the income tax
            which shall be paid by foreign enterprises on the income of their
            establishments or places set up in China to engage in production or
            business operations shall be computed on the taxable income at the rate of
            thirty percent, and local income tax shall be computed on the taxable
            income at the rate of three percent.
            Article 6
            The State shall, in accordance with the industrial policies, guide the
            orientation of foreign investment and encourage the establishment of
            enterprises with foreign investment which adopt advanced technology and
            equipment and export all or greater part of their products.
            Article 7
            The income tax on enterprises with foreign investment established in
            Special Economic Zones, foreign enterprises which have establishments or
            places in Special Economic Zones engaged in production or business
            operations, and on enterprises with foreign investment of a production
            nature in Economic and Technological Development Zones, shall be levied at
            the reduced rate of fifteen percent.
            The income tax on enterprises with foreign investment of a production
            nature established in coastal economic open zones or in the old urban
            districts of cities where the Special Economic Zones or the Economic and
            Technological Development Zones are located, shall be levied at the
            reduced rate of twenty-four percent.
            The income tax on enterprises with foreign investment in coastal economic
            open zones, in the old urban districts of cities where the Special
            Economic Zones or the Economic and Technological Development Zones are
            located or in other regions defined by the State Council, within the scope
            of energy, communications, harbour, wharf or other projects encouraged by
            the State, may be levied at the reduced rate of fifteen percent. The
            specific measures shall be drawn up by the State Council.
            Article 8
            Any enterprise with foreign investment of a production nature scheduled to
            operate for a period of not less than ten years shall, from the year
            beginning to make profit, be exempted from income tax in the first and
            second years and allowed a fifty percent reduction in the third to fifth
            years. However, the exemption from or reduction of income tax on
            enterprises with foreign investment engaged in the exploitation of
            resources such as petroleum, natural gas, rare metals, and precious metals
            shall be regulated separately by the State Council. Enterprises with
            foreign investment which have actually operated for a period of less than
            ten years shall repay the amount of income tax exempted or reduced
            already.
            The relevant regulations, promulgated by the State Council before the
            entry into force of this Law, which provide preferential treatment of
            exemption from or reduction of income tax on enterprises engaged in
            energy, communications, harbour, wharf and other major projects of a
            production nature for a period longer than that specified in the preceding
            paragraph, or which provide preferential treatment of exemption from or
            reduction of income tax on enterprises engaged in major projects of a non-
            production nature, shall remain applicable after this Law enters into
            force.
            Any enterprise with foreign investment which is engaged in agriculture,
            forestry or animal husbandry and any other enterprise with foreign
            investment which is established in remote underdeveloped areas may, upon
            approval by the competent department for tax affairs under the State
            Council of an application filed by the enterprise, be allowed a fifteen to
            thirty percent reduction of the amount of income tax payable for a period
            of another ten years following the expiration of the period for tax
            exemption or reduction as provided for in the preceding two paragraphs.
            After this Law enters into force, any modification to the provisions of
            the preceding three paragraphs of this Article on the exemption from or
            reduction of income tax on enterprises shall be submitted by the State
            Council to the Standing Committee of the National People's Congress for
            decision.
            Article 9
            The exemption from or reduction of local income tax on any enterprise with
            foreign investment which operates in an industry or undertakes a project
            encouraged by the State shall, in accordance with the actual situation, be
            at the discretion of the people's government of the relevant province,
            autonomous region or municipality directly under the Central Government.
            Article 10
            Any foreign investor of an enterprise with foreign investment which
            reinvests its share of profit obtained from the enterprise directly into
            that enterprise by increasing its registered capital, or uses the profit
            as capital investment to establish other enterprises with foreign
            investment to operate for a period of not less than five years shall, upon
            approval by the tax authorities of an application filed by the investor,
            be refunded forty percent of the income tax already paid on the reinvested
            amount. Where regulations of the State Council provide otherwise in
            respect of preferential treatment, such provisions shall apply. If the
            investor withdraws its reinvestment before the expiration of a period of
            five years, it shall repay the refunded tax.
            Article 11
            Losses incurred in a tax year by any enterprise with foreign investment
            and by an establishment or a place set up in China by a foreign enterprise
            to engage in production or business operations may be made up by the
            income of the following tax year. Should the income of the following tax
            year be insufficient to make up for the said losses, the balance may be
            made up by its income of the further subsequent year, and so on, over a
            period not exceeding five years.
            Article 12
            Any enterprise with foreign investment shall be allowed, when filing a
            consolidated income tax return, to deduct from the amount of tax payable
            the foreign income tax already paid abroad in respect of the income
            derived from sources outside China. The deductible amount shall, however,
            not exceed the amount of income tax otherwise payable under this Law in
            respect of the income derived from sources outside China.
            Article 13
            The payment or receipt of charges or fees in business transactions between
            an enterprise with foreign investment or an establishment or a place set
            up in China by a foreign enterprise to engage in production or business
            operations, and its associated enterprises, shall be made in the same
            manner as the payment or receipt of charges or fees in business
            transactions between independent enterprises. Where the payment or receipt
            of charges or fees is not made in the same manner as in business
            transactions between independent enterprises and results in a reduction of
            the taxable income, the tax authorities shall have the right to make
            reasonable adjustment.
            Article 14
            Where an enterprise with foreign investment or an establishment or a place
            set up in China by a foreign enterprise to engage in production or
            business operations is established, moves to a new site, merges with
            another enterprise, breaks up, winds up or makes a change in any of the
            main entries of registration, it shall present the relevant documents to
            and go through tax registration or a change or cancellation in
            registration with the local tax authorities after the relevant event is
            registered, or a change or cancellation in registration is made with the
            administrative agency for industry and commerce.
            Article 15
            Income tax on enterprises and local income tax shall be computed on an
            annual basis and paid in advance in quarterly instalments. Such payments
            shall be made within fifteen days from the end of each quarter and the
            final settlement shall be made within five months from the end of each tax
            year. Any excess payment shall be refunded and any deficiency shall be
            repaid.
            Article 16
            Any enterprise with foreign investment and any establishment or place set
            up in China by a foreign enterprise to engage in production or business
            operations shall file its quarterly provisional income tax return in
            respect of advance payments with the local tax authorities within the
            period for each advance payment of tax, and it shall file an annual income
            tax return together with the final accounting statements within four
            months from the end of the tax year.
            Article 17
            Any enterprise with foreign investment and any establishment or place set
            up in China by a foreign enterprise to engage in production or business
            operations shall report its financial and accounting systems to the local
            tax authorities for reference. All accounting records must be complete and
            accurate, with legitimate vouchers as the basis for entries.
            If the financial and accounting bases adopted by an enterprise with
            foreign investment and an establishment or a place set up in China by a
            foreign enterprise to engage in production or business operations
            contradict the relevant regulations on tax of the State Council, tax
            payment shall be computed in accordance with the relevant regulations on
            tax of the State Council.
            Article 18
            When any enterprise with foreign investment goes into liquidation, and if
            the balance of its net assets or the balance of its remaining property
            after deduction of the enterprise's undistributed profit, various funds
            and liquidation expenses exceeds the enterprise's paid-in capital, the
            excess portion shall be liquidation income on which income tax shall be
            paid in accordance with the provisions of this Law.
            Article 19
            Any foreign enterprise which has no establishment or place in China but
            derives profit, interest, rental, royalty and other income from sources in
            China, or though it has an establishment or a place in China, the said
            income is not effectively connected with such establishment or place,
            shall pay an income tax of twenty percent on such income. For the payment
            of income tax in accordance with the provisions of the preceding
            paragraph, the income beneficiary shall be the taxpayer and the payer
            shall be the withholding agent. The tax shall be withheld from the amount
            of each payment by the payer. The withholding agent shall, within five
            days, turn the amount of taxes withheld on each payment over to the State
            Treasury and submit a withholding income tax return to the local tax
            authorities.
            Income tax shall be exempted or reduced on the following income:
            (1) the profit derived by a foreign investor from an enterprise with
            foreign investment shall be exempted from income tax;
            (2) income from interest on loans made to the Chinese government or
            Chinese State banks by international financial organizations shall be
            exempted from income tax;
            (3) income from interest on loans made at a preferential interest rate to
            Chinese State banks by foreign banks shall be exempted from income tax;
            and
            (4) income tax of the royalty received for the supply of technical know-
            how in scientific research, exploitation of energy resources, development
            of the communications industries, agricultural, forestry and animal
            husbandry production, and the development of important technologies may,
            upon approval by the competent department for tax affairs under the State
            Council, be levied at the reduced rate of ten percent. Where the
            technology supplied is advanced or the terms are preferential, exemption
            from income tax may be allowed.
            Apart from the aforesaid provisions of this Article, if preferential
            treatment in respect of reduction of or exemption from income tax on
            profit, interest, rental, royalty and other income is required, it shall
            be regulated by the State Council.
            Article 20
            The tax authorities shall have the right to inspect the financial,
            accounting and tax affairs of enterprises with foreign investment and
            establishments or places set up in China by foreign enterprises to engage
            in production or business operations, and have the right to inspect tax
            withholding of the withholding agent and its payment of the withheld tax
            into the State Treasury. The entities and the withholding agents being so
            inspected must report the facts and provide relevant information. They may
            not refuse to report or conceal any facts.
            When making an inspection, the tax officials shall produce their identity
            documents and be responsible for confidentiality.
            Article 21
            Income tax payable according to this Law shall be computed in terms of
            Renminbi (RMB). Income in foreign currency shall be converted into
            Renminbi according to the exchange rate quoted by the State exchange
            control authorities for purposes of tax payment.
            Article 22
            If any taxpayer fails to pay tax within the prescribed time limit, or if
            the withholding agent fails to turn over the tax withheld within the
            prescribed time limit, the tax authorities shall, in addition to setting a
            new time limit for tax payment, impose a surcharge for overdue payment,
            equal to 0.2 percent of the overdue tax for each day in arrears, starting
            from the first day the payment becomes overdue.
            Article 23
            The tax authorities shall set a new time limit for registration or
            submission of documents and may impose a fine of five thousand yuan or
            less on any taxpayer or withholding agent which fails to go through tax
            registration or make a change or cancellation in registration with the tax
            authorities within the prescribed time limit, or fails to submit income
            tax return, final accounting statements or withholding income tax return
            to the tax authorities within the prescribed time limit, or fails to
            report its financial and accounting systems to the tax authorities for
            reference. Where the tax authorities have set a new time limit for
            registration or submission of documents, they shall impose a fine of ten
            thousand yuan or less on the taxpayer or withholding agent which again
            fails to meet the time limit for going through registration or making a
            change in registration with the tax authorities, or for submitting income
            tax return, final accounting statements or withholding income tax return
            to the tax authorities. Where the circumstances are serious, the legal
            representative and the person directly responsible shall be investigated
            for criminal responsibility by applying mutatis mutandis the provisions of
            Article 121 of the Criminal Law.
            Article 24
            Where the withholding agent fails to fulfil its obligation to withhold tax
            as provided in this Law, and does not withhold or withholds an amount less
            than that should have been withheld, the tax authorities shall set a time
            limit for the payment of the amount of tax that should have been withheld,
            and may impose a fine up to but not exceeding one hundred percent of the
            amount of tax that should have been withheld. Where the withholding agent
            fails to turn the tax withheld over to the State Treasury within the
            prescribed time limit, the tax authorities shall set a time limit for
            turning over the taxes and may impose a fine of five thousand yuan or less
            on the withholding agent; if the withholding agent fails to meet the time
            limit again, the tax authorities shall pursue the taxes according to law
            and may impose a fine of ten thousand yuan or less on the withholding
            agent. If the circumstances are serious, the legal representative and the
            person directly responsible shall be investigated for criminal
            responsibility by applying mutatis mutandis the provisions of Article 121
            of the Criminal Law.
            Article 25
            Where any person evades tax by deception or concealment or fails to pay
            tax within the time limit prescribed by this Law and, after the tax
            authorities pursued the payment of tax, fails again to pay it within the
            prescribed time limit, the tax authorities shall, in addition to
            recovering the tax which should have been paid, impose a fine up to but
            not exceeding five hundred percent of the amount of tax which should have
            been paid. Where the circumstances are serious, the legal representative
            and the person directly responsible shall be investigated for criminal
            responsibility in accordance with the provisions of Article 121 of the
            Criminal Law.
            Article 26
            Any enterprise with foreign investment, foreign enterprise or withholding
            agent, in case of a dispute with the tax authorities on payment of tax,
            must pay tax according to the relevant regulations first. Thereafter, the
            taxpayer or withholding agent may, within sixty days from the date of
            receipt of the tax payment certificate issued by the tax authorities,
            apply to the tax authorities at the next higher level for reconsideration.
            The higher tax authorities shall make a decision within sixty days after
            receipt of the application for reconsideration. If the taxpayer or
            withholding agent is not satisfied with the decision, it may institute
            legal proceedings in the people's court within fifteen days from the date
            of receipt of the notification on decision made after reconsideration.
            If the party concerned is not satisfied with the decision on punishment by
            the tax authorities, it may, within fifteen days from the date of receipt
            of the notification on punishment, apply for reconsideration to the tax
            authorities at the next higher level than that which made the decision on
            punishment. Where the party is not satisfied with the decision made after
            reconsideration, it may institute legal proceedings in the people's court
            within fifteen days from the date of receipt of the decision made after
            reconsideration. The party concerned may, however, directly institute
            legal proceedings in the people's court within fifteen days from the date
            of receipt of the notification on punishment. If the party concerned
            neither applies for reconsideration to the higher tax authorities, nor
            institutes legal proceedings in the people's court within the time limit,
            nor complies with the decision on punishment, the tax authorities which
            made the decision on punishment may apply to the people's court for
            compulsory execution.
            Article 27
            Where any enterprise with foreign investment which was established before
            the promulgation of this Law would, in accordance with the provisions of
            this Law, otherwise be subject to higher tax rates or enjoy less
            preferential treatment of tax exemption or reduction than before the entry
            into force of this Law, in respect to such enterprise, within its approved
            period of operation, the law and relevant regulations of the State Council
            in effect before the entry into force of this Law shall apply. If any such
            enterprise has no approved period of operation, the law and relevant
            regulations of the State Council in effect before the entry into force of
            this Law shall apply within the period prescribed by the State Council.
            Specific measures shall be drawn up by the State Council.
            Article 28
            Where the provisions of a tax agreement concluded between the government
            of the People's Republic of China and a foreign government are different
            from the provisions of this Law, the provisions of the agreement shall
            prevail.
            Article 29
            Rules for implementation shall be formulated by the State Council in
            accordance with this Law.
            Article 30
            This Law shall enter into force on July 1, 1991. The Income Tax Law of the
            People's Republic of China for Chinese-Foreign Equity Joint Ventures and
            the Income Tax Law of the People's Republic of China for Foreign
            Enterprises shall be annulled as of the same date.


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