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 IV - Business Dealings Between Associated Enterprises

196

Article 52

197

"Associated enterprises" mentioned in Article 13 of the Tax Law refers to companies, enterprises and other economic units that have any of the following relationships with other enterprises:

198

(1) Relationships in respect of existing direct or indirect ownership of or control over such matters as finances, business operations or purchases and sales;

199

(2) Direct or indirect ownership of or control over it and another by a third party;

200

(3) Any other relationship in respect of an association of reciprocal interests.

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

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started @The University of Tromsø, Norway, 1993
hosted by The University of Oslo, Norway, since 1998
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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 IV - Business Dealings Between Associated Enterprises

Article 52

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)