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Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises
(Adopted at the Forth Session of the National People's Congress and promulgated by Order No. 45 of the President of the People's Republic of China on April 9, 1991)

Article 1

Article 2

Article 3

Article 4

Article 5

Article 6

Article 7

Article 8

Article 9

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

Article 30

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Manifest

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China - Income Tax Law for Enterprises with Foreign Investment and Foreign Enterprises, 1991

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Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises
(Adopted at the Forth Session of the National People's Congress and promulgated by Order No. 45 of the President of the People's Republic of China on April 9, 1991)

Article 11

Losses incurred in a tax year by an enterprise with foreign investment or by an establishment or place set up in China by a foreign enterprise to engage in production or business operations may be offset against income of the following tax year. Should the income of the following tax year be insufficient to offset the said losses, the balance may be offset against income of the next subsequent year, and so on, over a period not exceeding 5 years.


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