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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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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 20

The tax authorities shall have the right to inspect the financial accounting and tax affairs of enterprises with foreign investment and establishments or places set up in China by foreign enterprises to engage in production or business operations, and shall have the right to inspect the tax withholding of the withholding agent and its payment of the withheld tax to the State Treasury.

The entities and withholding agents being inspected must report the facts and provide relevant information. They may not conceal or refuse to report any facts.

When making an inspection, the tax officials shall produce their identity documents and shall be responsible for confidentiality.


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