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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 22

If any taxpayer fails to pay tax within the prescribed time limit, or if the withholding agent fails to remit the tax withheld within the prescribed time limit, the tax authorities shall, in addition to setting a new time limit for tax payment, impose a surcharge for overdue payment equal to 0.2% of the overdue tax for each day in arrears, starting from the first day the payment became overdue.


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