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

Chapter II - Computation of Taxable Income

Chapter III - Tax Treatment for Assets

Chapter IV - Business Dealings Between Associated Enterprises

Chapter V - Withholding at Source

Chapter VI - Tax Preferences

Chapter VII - Tax Credits

Chapter VIII - Tax Administration

Chapter IX - Supplementary Provisions

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Manifest

SiSU Manifest, alternative outputs etc.

China - Rules for the Implementation of the Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises, 1991

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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
(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 III - Tax Treatment for Assets

137

Article 34

138

Depreciation of fixed assets shall be computed using the straight-line method. Where it is necessary to use any other method of depreciation, an application may be filed by an enterprise which following examination and verification by the local tax authorities, shall be reported level-by-level to the State Tax Bureau for approval.

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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

Chapter II - Computation of Taxable Income

Chapter III - Tax Treatment for Assets

Chapter IV - Business Dealings Between Associated Enterprises

Chapter V - Withholding at Source

Chapter VI - Tax Preferences

Chapter VII - Tax Credits

Chapter VIII - Tax Administration

Chapter IX - Supplementary Provisions

Metadata

Manifest

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 III - Tax Treatment for Assets

Article 34

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)

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)