基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

中华人民共和国中外合资经营企业所得税法 INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA CONCERNING CHINESE-FOREIGN EQUITY JOINT VENTURES

2006-05-18 16:21   我要纠错 | 打印 | 收藏 | | |

(Adopted at the Third Session of the Fifth National People's Congress on September 10, 1980 and promulgated for implementation by Order No. 10 of the Chairman of the Standing Committee of the National People's Congress on September 10, 1980) (Editor's Note: For the revised text, see Decision of the Standing Committee of the National People's Congress Regarding Revision of the Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Equity Joint Ventures promulgated on September 2, 1983)
时效性:失效  颁布日期:19800910  实施日期:19800910  失效日期:19910701  颁布单位:全国人大

  Article 1 Income tax shall be paid in accordance with this Law by Chinese-foreign equity joint ventures (here in after referred to as “joint ventures”) within the territory of the People's Republic of China on their income from production, business operations and other sources.

  Income tax on the income derived from production, business operations and other sources by branches and sub branches of a joint venture that are within and outside the territory of China shall be paid by their head office on a consolidated basis.

  Article 2 The taxable income of a joint venture shall be the amount remaining from its gross income in a tax year after the costs, expenses and losses have been deducted.

  Article 3 The income tax rate on joint ventures shall be 30%. In addition, a local income tax of 10% of the assessed income tax shall be levied.

  The income tax rates on joint ventures exploiting petroleum, natural gas and other resources shall be stipulated separately.

  Article 4 In the case of a foreign joint venture remitting out of China its share of profit obtained from the venture, an income tax of 10% shall be levied on the remitted amount.

  Article 5 A joint venture scheduled to operate for a period of 10 years or more shall, upon approval the tax authorities of an application filed by the venture, be exempted from income tax in the first two years after it has begun to make a profit and allowed a 50% reduction in the third through the fifth years.

  With the approval old the Ministry of Finance of the People's Republic of China, joint ventures engaged in low-profit operations such as farming and for estuary or joint ventures established in remote, economically under-developed areas may be allowed a 15-30% reduction in income tax for a period of another ten years following the expiration of the term for exemption and reductions prescribed in the preceding paragraph.

  Article 6 A joint venturer which reinvests in China its share of profit obtained from the venture for a period of not less than five years shall, upon approval by the tax authorities of an application filed by the joint venturer, be refunded 40% of the income tax already paid on the reinvested amount. If it withdraws the reinvested funds before the end of the fifth year, it shall repay the refunded tax.

  Article 7 Losses incurred by a joint venture in a tax year max, be made up with a corresponding amount drawn from next year's income. Should the income in the subsequent tax year be insufficient to make up for the said losses, the balance may be made up with further deductions from its income year by year, but within a period not exceeding five years.

  Article 8 Income tax on joint ventures shall be computed and levied in an annual basis and paid advance in quarterly instalments. Such advance payments shall be made within 15 days after the end of each quarter, and the final settlement shall be made within five months after the end of each tax year, with a refund for any overpayment or a supplemental payment for any deficiency.

  Article 9 Joint ventures shall file their income tax returns in respect of advance payments with the local tax authorities within the period prescribed for advance payments, and shall file their annual income tax returns together with the statements of final accounts within four months after the end of the tax year.

  Article 10 Income tax on joint ventures shall be computed in terms of Renminbi (RMB)。 Income in foreign currency shall be taxed on the equivalent amount converted into Renminbi according to the exchange rate quoted by the State General Administration of Exchange Control of the People's Republic of China.

  Article 11 When a joint venture starts operations, changes its line of production, moves to a new site, ceases to operate or assigns its registered capital, it shall present the relevant certificates for tax registration with the local tax authorities within 30 days after registering with the General Administration for Industry and Commerce of the People's Republic of China.

  Article 12 The tax authorities shall have the right to inspect the financial, accounting and tax affairs of joint ventures. The joint ventures must make reports according to the facts and provide all relevant information; they may not refuse to cooperate and may not conceal the facts.

  Article 13 A joint venture must pay its tax within the prescribed time limit. In case of failure to do so, the tax authorities, in addition to setting a new time limit for tax payment, shall impose a surcharge for overdue payment equal to 0.5% of the overdue tax for every day in arrears, starting from the first day payment becomes overdue.

  Article 14 The tax authorities may, in light of the circumstances, impose a fine on a joint venture which has violated the provisions of Articles 9,11 or 12 of this Law.

  In dealing with any joint venture which has evaded or refused to pay tax, the tax authorities, in addition to pursuing the tax payment, impose a fine of not more than five times the amount of the tax underpaid or not paid, in accordance with the seriousness of the case. Cases of gross violation shall be handled by the local people's courts in accordance with the law.

  Article 15 In case of a dispute with the tax authorities over tax payment, a joint venture must pay tax according to the relevant regulations before applying to higher tax authorities for reconsideration. If it does not accept the decision made after such reconsideration, it may bring suit in the local people's court.

  Article 16 Income tax paid abroad by a joint venture or its branches or sub branches may be credited against the assessed income tax of the head office.

  When agreements on avoidance of double taxation have been concluded between the Government of the People's Republic of China and foreign governments, income tax credits shall be handled in accordance with the provisions of the respective agreements.

  Article 17 Rules for the implementation of this Law shall be formulated by the Ministry of Finance of the People's Republic of China. Article 18 This Law shall go into effect on the day of its promulgation.

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371