Lex Mercatoria

www.lexmercatoria.org

www.jus.uio.no/lm

  toc   scroll    txt   pdf   pdf    odt    A-Z  Document Manifest   home 
<< previous TOC next >>
< ^ >

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

Metadata

SiSU Metadata, document information

Manifest

SiSU Manifest, alternative outputs etc.

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

MOFTEC

copy @ Lex Mercatoria

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 24

Where the withholding agent fails to fulfill its obligation to withhold tax as provided in this Law, and does not withhold or withholds an amount less than that which should have been withheld, the tax authorities shall set a time limit for the payment of the amount of tax that should have been withheld, and may impose a fine up to but not exceeding 100% of the amount of tax that should have been withheld.

Where the withholding agent fails to remit the tax withheld to the State Treasury within the prescribed time limit, the tax authorities shall set a time limit for remitting the taxes and may impose a fine of 5,000 yuan or less on the withholding agent; if the withholding agent again fails to meet the time limit, the tax authorities shall pursue the taxes according to the law and may impose fine of 10,000 yuan of less on the withholding agent. If the circumstances are serious, the legal representative and the person directly responsible shall be investigated for criminal responsibility by applying, mutatis mutatis mutandis*, the provisions of Article 121 of the Criminal Law.


  toc   scroll    txt   pdf   pdf    odt    A-Z  Document Manifest   home 
<< previous TOC next >>
< ^ >

Lex Mercatoria -->

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

W3 since October 3 1993
1993 - 2010

started @The University of Tromsø, Norway, 1993
hosted by The University of Oslo, Norway, since 1998
in fellowship with The Institute of International Commercial Law,
Pace University, White Plains, New York, U.S.A.

Disclaimer!

© 

Ralph Amissah




Lex Mercatoria