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

Word index links are to html versions of the text the segmented version followed by the scroll (single document) version.
[For segmented text references [T1], [T2] or [T3] appearing without a link, indicates that the word appears in a title (or subtitle) of the text (that is identifiable by the appended object citation number).]

(The word listing/index is Case sensitive: Capitalized words appear before lower case)

word (number of occurences)
linked references to word within document
[if number of occurences exceed number of references - word occurs more than once in at least one reference. Footnote/endnotes are either assigned to the paragraph from which they are referenced or ignored, so it is relevant to check the footnotes referenced from within a paragraph as well.]

(After the page is fully loaded) you can jump directly to a word by appending a hash (#) and the word to the url for this text, (do not forget that words are case sensitive, and may be listed twice (starting with and without an upper case letter)), #your_word # [ http://[web host]/china.income.tax.law.for.enterprises.with.foreign.investment.and.foreign.enterprises.rules.1991/concordance.html#your_word ]

A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z, 

A

Above

(1)

73,

Abroad

(1)

32,

Accordance

(10)

3, 4, 15, 26, 43, 45, 48, 70, 75, 79,

According

(4)

60, 68, 72,

Accounting

(8)

40, 42, 43, 56, 64, 65,

Accurate

(1)

42,

Actual

(1)

26,

Actually

(1)

21,

Addition

(2)

62, 70,

Adjustments

(1)

34,

Administrative

(1)

36,

Adopt

(1)

15,

Adopted

(2)

1, 43,

Advance

(3)

38, 40,

Advanced

(2)

15, 53,

Affairs

(3)

23, 53, 56,

Aforesaid

(1)

54,

After

(11)

11, 22, 24, 36, 45, 70, 72, 73,

Again

(3)

65, 68, 70,

Against

(2)

30,

Agency

(1)

36,

Agent

(13)

48, 56, 62, 64, 67, 68, 72,

Agents

(2)

57, 65,

Agreements

(2)

77,

Agricultural

(1)

53,

Agriculture

(1)

23,

All

(2)

15, 42,

Allowed

(4)

21, 23, 32, 53,

Already

(2)

21, 32,

Amount

(11)

11, 21, 23, 32, 48, 67, 70,

And

(67)

1, 3, 4, 6, 7, 9, 11, 13, 15, 17, 18, 19, 21, 22, 23, 30, 34, 36, 38, 40, 42, 43, 45, 47, 48, 52, 53, 54, 56, 57, 58, 64, 65, 67, 68, 70, 73, 75, 77, 81,

Animal

(2)

23, 53,

Annual

(2)

38, 40,

Annulled

(1)

81,

Another

(1)

36,

Any

(25)

9, 21, 23, 24, 26, 28, 32, 36, 38, 40, 42, 45, 47, 57, 62, 64, 70, 72, 75,

Apart

(1)

54,

Applicable

(1)

22,

Application

(3)

23, 28, 72,

Apply

(9)

28, 49, 72, 73, 75, 77,

Applying

(2)

65, 68,

Approval

(3)

23, 28, 53,

Approved

(2)

75,

April

(1)

1,

Are

(8)

6, 18, 19, 53, 65, 68, 70, 77,

Areas

(1)

23,

Arrears

(1)

62,

Article

(35)

2, 5, 8, 10, 12, 14, 16, 20, 24, 25, 27, 29, 31, 33, 35, 37, 39, 41, 44, 46, 54, 55, 59, 61, 63, 65, 66, 68, 69, 70, 71, 74, 76, 78, 80,

Assets

(1)

45,

Associated

(1)

34,

Authorities

(28)

28, 34, 36, 40, 42, 48, 56, 60, 62, 64, 65, 67, 68, 70, 72, 73,

Autonomous

(1)

26,

B

Balance

(3)

30, 45,

Banks

(3)

51, 52,

Bases

(1)

43,

Basis

(2)

38, 42,

Became

(1)

62,

Been

(7)

11, 36, 67, 70,

Before

(6)

22, 28, 75,

Begins

(1)

21,

Being

(1)

57,

Beneficiary

(1)

48,

Between

(4)

34, 77,

Breaks

(1)

36,

Business

(16)

3, 4, 7, 11, 13, 17, 30, 34, 36, 40, 42, 43, 56,

But

(3)

47, 67, 70,

C

Cancellation

(3)

36, 64,

Capital

(4)

6, 28, 45,

Case

(1)

72,

Central

(1)

26,

Certificate

(1)

72,

Change

(5)

36, 64, 65,

Charges

(3)

34,

China

(28)

1, 3, 4, 6, 7, 9, 11, 13, 30, 32, 34, 36, 40, 42, 43, 47, 56, 77, 81,

Chinese

(6)

6, 51, 52, 81,

Circumstances

(3)

65, 68, 70,

Cities

(2)

18, 19,

Coastal

(2)

18, 19,

Commerce

(1)

36,

Committee

(1)

24,

Communications

(3)

19, 22, 53,

Companies

(1)

7,

Competent

(2)

23, 53,

Complete

(1)

42,

Compulsory

(1)

73,

Computed

(5)

13, 38, 43, 60,

Conceal

(1)

57,

Concealment

(1)

70,

Concerned

(4)

73,

Concluded

(1)

77,

Confidentiality

(1)

58,

Congress

(2)

1, 24,

Connected

(1)

47,

Consolidated

(1)

32,

Contractual

(1)

6,

Contradict

(1)

43,

Control

(1)

60,

Converted

(1)

60,

Costs

(1)

11,

Council

(15)

19, 21, 22, 23, 24, 43, 53, 54, 75, 79,

Court

(6)

72, 73,

Criminal

(6)

65, 68, 70,

Currency

(1)

60,

D

Dare

(1)

73,

Date

(6)

72, 73, 81,

Day

(2)

62,

Days

(8)

38, 72, 73,

Deception

(1)

70,

Decision

(10)

24, 72, 73,

Deduct

(1)

32,

Deducted

(1)

11,

Deductible

(1)

32,

Deduction

(1)

45,

Deficiency

(1)

38,

Defined

(1)

19,

Department

(2)

23, 53,

Derived

(7)

3, 4, 9, 32, 50,

Derives

(2)

47,

Development

(5)

17, 18, 19, 53,

Different

(1)

77,

Directly

(7)

26, 28, 65, 68, 70, 73,

Discretion

(1)

26,

Dispute

(1)

72,

Districts

(2)

18, 19,

Documents

(4)

36, 58, 64, 65,

Does

(2)

67, 73,

E

Each

(5)

38, 40, 48, 62,

Economic

(10)

7, 17, 18, 19,

Effect

(2)

75,

Effectively

(1)

47,

Encourage

(1)

15,

Encouraged

(2)

19, 26,

End

(3)

38, 40,

Energy

(3)

19, 22, 53,

Engage

(10)

7, 11, 13, 30, 34, 36, 40, 42, 43, 56,

Engaged

(5)

17, 21, 22, 23,

Enjoy

(1)

75,

Enter

(1)

81,

Enterprise

(33)

6, 9, 21, 23, 26, 28, 30, 32, 34, 36, 40, 42, 43, 45, 47, 50, 72, 75,

Enterprises

(32)

1, 3, 4, 6, 7, 11, 13, 15, 17, 18, 19, 21, 22, 24, 28, 34, 38, 45, 56, 81,

Enters

(2)

22, 24,

Entities

(1)

57,

Entries

(2)

36, 42,

Entry

(4)

22, 75,

Equal

(1)

62,

Equipment

(1)

15,

Equity

(2)

6, 81,

Establish

(1)

28,

Established

(6)

6, 17, 18, 23, 36, 75,

Establishes

(1)

9,

Establishment

(10)

15, 30, 34, 36, 40, 42, 43, 47,

Establishments

(6)

7, 11, 13, 17, 56,

Etc

(1)

21,

Evades

(1)

70,

Event

(1)

36,

Exceed

(1)

32,

Exceeding

(3)

30, 67, 70,

Exceeds

(1)

45,

Excess

(2)

38, 45,

Exchange

(2)

60,

Execution

(1)

73,

Exempted

(5)

21, 50, 51, 52,

Exemption

(10)

21, 22, 23, 24, 26, 49, 53, 54, 75,

Expenses

(2)

11, 45,

Expiration

(2)

23, 28,

Exploitation

(1)

53,

Exploration

(1)

21,

Export

(1)

15,

F

Facts

(2)

57,

Fail

(1)

65,

Fails

(8)

62, 64, 67, 68, 70,

Fees

(3)

34,

Fifth

(1)

21,

File

(2)

40,

Filed

(2)

23, 28,

Filing

(1)

32,

Final

(4)

38, 40, 64, 65,

Financial

(5)

42, 43, 51, 56, 64,

Fine

(6)

64, 65, 67, 68, 70,

First

(3)

21, 62, 72,

Following

(4)

23, 30, 49,

For

(43)

1, 21, 22, 23, 24, 26, 28, 36, 40, 42, 53, 58, 60, 62, 64, 65, 67, 68, 70, 72, 73, 79, 81,

Force

(7)

22, 24, 75, 81,

Foreign

(60)

1, 3, 4, 6, 7, 9, 11, 13, 15, 17, 18, 19, 21, 23, 26, 28, 30, 32, 34, 36, 40, 42, 43, 45, 47, 50, 52, 56, 60, 72, 75, 77, 81,

Forestry

(2)

23, 53,

Form

(3)

22, 54,

Formulated

(1)

79,

Forth

(1)

1,

From

(41)

3, 4, 7, 9, 11, 21, 22, 24, 26, 28, 32, 38, 40, 47, 48, 49, 50, 51, 52, 53, 54, 62, 72, 73, 77,

Fulfill

(1)

67,

Fulfilled

(1)

73,

Funds

(1)

45,

G

Gas

(1)

21,

Goes

(1)

45,

Government

(4)

26, 51, 77,

Governments

(1)

77,

Greater

(1)

15,

Gross

(1)

11,

Guide

(1)

15,

H

Harbor

(2)

19, 22,

Has

(4)

36, 47, 75,

Have

(15)

7, 11, 17, 21, 34, 56, 65, 67, 70,

Head

(1)

9,

Higher

(2)

73, 75,

Highest

(1)

73,

How

(1)

53,

However

(4)

21, 32, 73,

Husbandry

(2)

23, 53,

I

Identity

(1)

58,

Implementation

(1)

79,

Important

(1)

53,

Impose

(7)

62, 64, 65, 67, 68, 70,

Income

(71)

1, 3, 4, 7, 9, 11, 13, 17, 18, 19, 21, 22, 23, 24, 26, 30, 32, 34, 38, 40, 45, 47, 48, 49, 50, 51, 52, 53, 54, 60, 64, 65, 81,

Increasing

(1)

28,

Incurred

(1)

30,

Independent

(2)

34,

Industrial

(1)

15,

Industries

(1)

53,

Industry

(2)

26, 36,

Information

(1)

57,

Inside

(1)

9,

Inspect

(2)

56,

Inspected

(1)

57,

Inspection

(1)

58,

Installments

(1)

38,

Institute

(5)

72, 73,

Insufficient

(1)

30,

Interest

(5)

47, 51, 52, 54,

International

(1)

51,

Into

(10)

22, 24, 28, 45, 60, 75, 81,

Investigated

(3)

65, 68, 70,

Investment

(33)

1, 3, 6, 9, 11, 13, 15, 17, 18, 19, 21, 23, 26, 28, 30, 32, 34, 36, 40, 42, 43, 45, 50, 56, 72, 75,

Investor

(4)

28, 50,

Issued

(1)

72,

Its

(15)

9, 28, 34, 40, 42, 45, 56, 64, 67, 75,

J

Joint

(3)

6, 81,

July

(1)

81,

K

Know

(1)

53,

L

Law

(28)

1, 3, 4, 6, 7, 22, 24, 32, 45, 60, 65, 67, 68, 70, 75, 77, 79, 81,

Legal

(8)

65, 68, 70, 72, 73,

Legitimate

(1)

42,

Less

(9)

21, 28, 64, 65, 67, 68, 75,

Level

(1)

73,

Levied

(4)

17, 18, 19, 53,

Limit

(15)

62, 64, 65, 67, 68, 70, 73,

Liquidation

(3)

45,

Loans

(2)

51, 52,

Local

(7)

13, 26, 36, 38, 40, 42, 48,

Located

(2)

18, 19,

Longer

(1)

22,

Losses

(3)

11, 30,

M

Made

(13)

34, 36, 38, 51, 52, 72, 73,

Main

(1)

36,

Major

(2)

22,

Make

(3)

21, 34, 64,

Makes

(1)

36,

Making

(2)

58, 65,

Manner

(2)

34,

May

(18)

19, 23, 30, 53, 57, 64, 67, 68, 72, 73,

Means

(2)

6, 7,

Meet

(2)

65, 68,

Merges

(1)

36,

Metals

(2)

21,

Modification

(1)

24,

Months

(2)

38, 40,

Moves

(1)

36,

Municipality

(1)

26,

Must

(3)

42, 57, 72,

Mutandis

(2)

65, 68,

Mutatis

(3)

65, 68,

N

National

(2)

1, 24,

Natural

(1)

21,

Nature

(5)

17, 18, 21, 22,

Net

(1)

45,

New

(4)

36, 62, 64, 65,

Next

(2)

30, 73,

Noble

(1)

21,

Non

(1)

22,

Not

(15)

21, 28, 30, 32, 34, 47, 57, 67, 70, 72, 73,

Notification

(3)

72, 73,

O

Obligation

(1)

67,

Obtained

(1)

28,

Office

(1)

9,

Officials

(1)

58,

Offset

(3)

30,

Oil

(1)

21,

Old

(2)

18, 19,

Open

(2)

18, 19,

Operate

(2)

21, 28,

Operated

(1)

21,

Operates

(1)

26,

Operation

(2)

75,

Operations

(13)

3, 4, 7, 11, 13, 17, 30, 34, 36, 40, 42, 43, 56,

Order

(1)

1,

Organizations

(2)

7, 51,

Orientation

(1)

15,

Other

(10)

3, 4, 7, 19, 22, 23, 28, 47, 54,

Otherwise

(2)

32, 75,

Outside

(3)

9, 32,

Over

(1)

30,

Overdue

(3)

62,

P

Paid

(9)

3, 4, 13, 32, 38, 45, 70,

Paragraph

(2)

22, 48,

Paragraphs

(2)

23, 24,

Part

(1)

15,

Party

(5)

73,

Pay

(7)

9, 47, 62, 70, 72,

Payable

(4)

23, 32, 60,

Payer

(2)

48,

Payers

(1)

65,

Payment

(17)

34, 38, 40, 43, 48, 56, 60, 62, 67, 70, 72,

Payments

(2)

38, 40,

People

(16)

1, 3, 4, 24, 26, 72, 73, 77, 81,

Period

(12)

21, 22, 23, 28, 30, 40, 75,

Person

(4)

65, 68, 70,

Place

(9)

30, 34, 36, 40, 42, 43, 47,

Places

(6)

7, 11, 13, 17, 56,

Policies

(1)

15,

Portion

(1)

45,

Preceding

(4)

22, 23, 24, 48,

Preferential

(7)

22, 28, 52, 53, 54, 75,

Prescribed

(8)

62, 64, 68, 70, 75,

Present

(1)

36,

President

(1)

1,

Proceedings

(5)

72, 73,

Produce

(1)

58,

Production

(19)

3, 4, 7, 11, 13, 17, 18, 21, 22, 30, 34, 36, 40, 42, 43, 53, 56,

Products

(1)

15,

Profit

(3)

28, 45,

Profits

(4)

21, 47, 50, 54,

Project

(1)

26,

Projects

(3)

19, 22,

Promulgated

(2)

1, 22,

Promulgation

(1)

75,

Property

(1)

45,

Provide

(3)

22, 57,

Provided

(2)

23, 67,

Province

(1)

26,

Provisional

(1)

40,

Provisions

(16)

3, 4, 24, 28, 43, 45, 48, 54, 65, 68, 70, 75, 77,

Punishment

(6)

73,

Purposes

(4)

42, 60, 64,

Pursue

(1)

68,

Pursued

(1)

70,

Q

Quarter

(1)

38,

Quarterly

(2)

38, 40,

Quoted

(1)

60,

R

Rare

(1)

21,

Rate

(8)

13, 17, 18, 19, 52, 53, 60,

Rates

(1)

75,

Reasonable

(1)

34,

Receipt

(10)

34, 72, 73,

Received

(1)

53,

Reconsideration

(7)

72, 73,

Records

(1)

42,

Recovering

(1)

70,

Reduced

(5)

17, 18, 19, 21, 53,

Reduction

(12)

21, 22, 23, 24, 26, 34, 49, 54, 75,

Reference

(2)

42, 64,

Referred

(2)

6, 7,

Refunded

(3)

28, 38,

Refuse

(1)

57,

Region

(1)

26,

Regions

(1)

19,

Register

(1)

64,

Registered

(2)

28, 36,

Registration

(9)

36, 64, 65,

Regulated

(4)

19, 21, 54, 75,

Regulations

(4)

22, 72, 75,

Reinvestment

(1)

28,

Reinvests

(1)

28,

Relevant

(10)

22, 26, 36, 43, 57, 72, 75,

Remain

(1)

22,

Remaining

(2)

11, 45,

Remit

(2)

62, 68,

Remitting

(1)

68,

Remote

(1)

23,

Renminbi

(2)

60,

Rent

(2)

47, 54,

Repaid

(1)

38,

Repay

(2)

21, 28,

Report

(4)

42, 57, 64,

Representative

(3)

65, 68, 70,

Republic

(7)

1, 3, 4, 77, 81,

Required

(1)

54,

Research

(1)

53,

Resources

(2)

21, 53,

Respect

(6)

28, 32, 40, 72, 75,

Respective

(1)

77,

Responsibility

(3)

65, 68, 70,

Responsible

(4)

58, 65, 68, 70,

Results

(1)

34,

Return

(7)

32, 40, 48, 64, 65,

Returns

(1)

40,

Right

(3)

34, 56,

RMB

(1)

60,

Royalties

(3)

47, 53, 54,

Rules

(3)

19, 75, 79,

S

Said

(1)

30,

Same

(3)

34, 81,

Satisfied

(3)

72, 73,

Scheduled

(1)

21,

Scientific

(1)

53,

Scope

(1)

19,

Second

(1)

21,

Separately

(1)

21,

Serious

(3)

65, 68, 70,

Session

(1)

1,

Set

(13)

11, 13, 30, 34, 36, 40, 42, 43, 56, 64, 65, 67, 68,

Setting

(1)

62,

Settlement

(1)

38,

Shall

(71)

3, 4, 9, 11, 13, 15, 17, 18, 19, 21, 22, 24, 26, 28, 32, 34, 36, 38, 40, 42, 43, 45, 47, 48, 49, 50, 51, 52, 54, 56, 58, 60, 62, 64, 65, 67, 68, 70, 75, 77, 79, 81,

Share

(1)

28,

Should

(6)

30, 67, 70,

Site

(1)

36,

Situation

(1)

26,

Sources

(8)

3, 4, 7, 9, 32, 47,

Special

(4)

17, 18, 19,

Specific

(2)

19, 75,

Specified

(1)

22,

Standing

(1)

24,

Starting

(1)

62,

State

(23)

15, 19, 21, 22, 23, 24, 26, 43, 51, 52, 53, 54, 56, 60, 68, 75, 79,

Statements

(3)

40, 64, 65,

Subject

(1)

75,

Submission

(2)

64, 65,

Submit

(1)

64,

Submitted

(1)

24,

Submitting

(1)

65,

Subsequent

(1)

30,

Such

(8)

21, 28, 38, 47, 75,

Supplies

(1)

53,

Supply

(1)

53,

Surcharge

(1)

62,

Systems

(2)

42, 64,

T

Tax

(114)

1, 3, 4, 9, 11, 13, 17, 18, 19, 21, 22, 23, 24, 26, 28, 30, 32, 34, 36, 38, 40, 42, 43, 45, 47, 48, 49, 50, 51, 52, 53, 54, 56, 58, 60, 62, 64, 65, 67, 68, 70, 72, 73, 75, 77, 81,

Taxable

(4)

11, 13, 34,

Taxes

(2)

68,

Taxpayer

(5)

48, 62, 64, 72,

Technical

(1)

53,

Technological

(3)

17, 18, 19,

Technologies

(1)

53,

Technology

(2)

15, 53,

Terms

(2)

53, 60,

Territory

(2)

3, 4,

Than

(6)

21, 22, 28, 67, 75,

That

(6)

6, 22, 28, 67,

The

(287)

1, 3, 4, 11, 13, 15, 17, 18, 19, 21, 22, 23, 24, 26, 28, 30, 32, 34, 36, 38, 40, 42, 43, 45, 47, 48, 49, 51, 53, 54, 56, 57, 58, 60, 62, 64, 65, 67, 68, 70, 72, 73, 75, 77, 79, 81,

Their

(5)

3, 4, 13, 15, 58,

Thereafter

(1)

72,

They

(2)

57, 65,

Third

(1)

21,

This

(23)

3, 4, 6, 7, 22, 24, 32, 34, 45, 54, 60, 67, 70, 75, 77, 79, 81,

Though

(2)

7, 47,

Three

(1)

24,

Through

(1)

36,

Time

(15)

62, 64, 65, 67, 68, 70, 73,

Together

(1)

40,

Transactions

(3)

34,

Treasury

(2)

56, 68,

Treatment

(5)

22, 28, 54, 75,

Two

(1)

23,

U

Under

(4)

23, 26, 32, 53,

Underdeveloped

(1)

23,

Undertakes

(1)

26,

Undistributed

(1)

45,

Upon

(3)

23, 28, 53,

Urban

(2)

18, 19,

Uses

(1)

28,

V

Various

(1)

45,

Ventures

(3)

6, 81,

Vouchers

(1)

42,

W

Was

(1)

75,

Wharf

(2)

19, 22,

When

(2)

32, 58,

Where

(14)

18, 19, 34, 36, 53, 65, 67, 68, 70, 73, 75, 77,

Which

(26)

7, 9, 13, 15, 17, 21, 22, 23, 26, 28, 45, 47, 64, 65, 67, 70, 73, 75,

Winds

(1)

36,

With

(54)

1, 3, 4, 6, 9, 11, 13, 15, 17, 18, 19, 21, 23, 26, 28, 30, 32, 34, 36, 40, 42, 43, 45, 47, 48, 50, 56, 64, 65, 70, 72, 73, 75, 79,

Withdraws

(1)

28,

Withheld

(7)

48, 56, 62, 67, 68,

Withhold

(2)

67,

Withholding

(19)

48, 56, 57, 62, 64, 65, 67, 68, 72,

Withholds

(1)

67,

Within

(26)

3, 4, 7, 9, 19, 38, 40, 48, 62, 64, 68, 70, 72, 73, 75,

Without

(1)

7,

Would

(1)

75,

X

Y

Year

(8)

11, 21, 30, 38, 40,

Years

(8)

21, 23, 28, 30,

Yuan

(4)

64, 65, 68,

Z

Zones

(9)

17, 18, 19,