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

205

Article 54

206

Where prices in respect of purchase and sales transactions between an enterprise and its associated enterprises are not based on independent business dealings, adjustments may be made there to by the local tax authorities according to the following arrangements and methods of determination:

207

(1) Based on prices of the same of similar business activities between independent enterprises;

208

(2) Based on the level of profits obtained from resales in respect of unassociated and unrelated third party prices;

209

(3) Based on costs plus reasonable expends* and profit margin;

210

(4) Based on any other reasonable method.

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

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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 54

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)