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Rules for the Implementation of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises
(Promulgated by Decree No. 85 of the State Council of the People's Republic of China on June 30, 1991, and effective as of July 1, 1991)
Chapter I - General Provisions
Article 1
Article 2
Article 3
Article 4
Article 5
Article 6
Article 7
Article 8
Article 9
Chapter II - Computation of Taxable Income
Article 10
Article 11
Article 12
Article 13
Article 14
Article 15
Article 16
Article 17
Article 18
Article 19
Article 20
Article 21
Article 22
Article 23
Article 24
Article 25
Article 26
Article 27
Article 28
Article 29
Chapter III - Tax Treatment for Assets
Article 30
Article 31
Article 32
Article 33
Article 34
Article 35
Article 36
Article 37
Article 38
Article 39
Article 40
Article 41
Article 42
Article 43
Article 44
Article 45
Article 46
Article 47
Article 48
Article 49
Article 50
Article 51
Chapter IV - Business Dealings Between Associated Enterprises
Article 52
Article 53
Article 54
Article 55
Article 56
Article 57
Article 58
Chapter V - Withholding at Source
Article 59
Article 60
Article 61
Article 62
Article 63
Article 64
Article 65
Article 66
Article 67
Chapter VI - Tax Preferences
Article 68
Article 69
Article 70
Article 71
Article 72
Article 73
Article 74
Article 75
Article 76
Article 77
Article 78
Article 79
Article 80
Article 81
Article 82
Chapter VII - Tax Credits
Article 83
Article 84
Article 85
Article 86
Chapter VIII - Tax Administration
Article 87
Article 88
Article 89
Article 90
Article 91
Article 92
Article 93
Article 94
Article 95
Article 96
Article 97
Article 98
Article 99
Article 100
Article 101
Article 102
Article 103
Article 104
Article 105
Article 106
Article 107
Article 108
Article 109
Chapter IX - Supplementary Provisions
Article 110
Article 111
Article 112
Article 113
Article 114
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China - Rules for the Implementation of the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises, 1991
MOFTEC
copy @ Lex Mercatoria
Rules for the Implementation of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises
Chapter VIII - Tax Administration
Local tax authorities may , according to the seriousness of the case, impose a line of 5, 000 yuan (RMB) or less on taxpayers or withholding agents that refuse to accept examination by the tax authorities in accordance with the relevant provisions or that refuse to pay late payment penalties within the time limit prescribed by the tax authorities.
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