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

SiSU Metadata, document information

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

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
(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

181

Article 47

182

The amortization of intangible assets shall be computed using the straight-line method.

183

Intangible assets transferred or used assigned or as investments, where the useful life is stipulated in the agreement of contract, may be amortized over the period of that useful life; the amortization period in respect of intangible assets for which no useful life has been stipulated or which have been developed internally shall not be less than ten years.

( International Trade/Commercial Law & e-Commerce Monitor )

W3 since October 3 1993
1993 - 2010

started @The University of Tromsø, Norway, 1993
hosted by The University of Oslo, Norway, since 1998
in fellowship with The Institute of International Commercial Law,
Pace University, White Plains, New York, U.S.A.

Disclaimer!

^©

Ralph Amissah

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 47

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)