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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 23

The tax authorities shall set a new time limit for registration or submission of documents and may impose a fine of 5,000 yuan or less on any taxpayer or withholding agent which fails to register for tax purposes or to make a change or cancellation in registration with the tax authorities within the prescribed time limit; submit an income tax return, final accounting statements or withholding income tax return to the tax authorities within the prescribed time limit; or report its financial and accounting systems to the tax authorities for reference purposes.

Where the tax authorities have set a new time limit for registration or submission of documents, they shall impose a fine of 10,000 yuan or less on tax payers or withholding agents which again fail to meet the time limit for registration or making a change in registration with the tax authorities, or for submitting an income tax return, final accounting statements or withholding income tax return to the tax authorities. Where the circumstances are serious, the legal representative and the person directly responsible shall be investigated for criminal responsibility by applying, mutatis mutandis,* the provisions of Article 121 of the Criminal Law.


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