长春市机动车配件经销管理办法
吉林省长春市人民政府
长春市机动车配件经销管理办法
长春市人民政府令第56号
经2002年4月19日市人民政府第65次常务会议通过，现予发布，自2002年1O月30日起施行。
二○○二年九月十八日
第一章 总则
第一条 为加强机动车配件经销的管理，保障机动车配件经销市场健康有序发展，保护经营者和消费者的合法权益，根据有关法律、法规的有关规定，结合本市实际，制定本办法。
第二条 本办法所称机动车配件是指用于机动车维修的零件、部件、组件、总成和维修检测设备等辅助材料。
第三条 本办法适用于本市行政区域内机动车配件经销的管理。法律法规另有规定的从其规定。
第四条 市、县（市）、双阳区人民政府交通行政管理部门是本辖区机动车配件经销的主管部门，其所属的机动车维修管理机构受同级交通行政管理部门委托具体负责机动车配件经销的日常管理工作。
第五条 工商、税务、建设、物价、技术监督、公安、环保、劳动保障等部门应当按照各自职责做好机动车配件经销的监督管理工作。
第二章 企业类别与开业审批
第六条 机动车配件经销业户按其经营规模和技术条件实行分类管理。
（一）汽车配件经销业户分为四类：
一类业户，可以从事汽车及其他机动车配件的批发和零售。
二类业户，可以从事汽车及其他机动车的发动机、变速器、前桥、后桥、车身和车架等总成的零售及其他配件的批发和零售。
三类业户，可以从事除发动机、变速器、前桥、后桥、车身和车架等总成以外的汽车及其他机动车配件的零售。 专项业户，可以从事轮胎、电器、电器仪表、蓄电池、散热器、油箱、汽车门窗玻璃、空调器、暖风机、润滑油、篷布座垫及内饰材料等专项产品的批发和零售。
（二）摩托车配件经销业户分为两类：
一类业户，可以从事摩托车配件的批发和零售。
二类业户，可以从事摩托车配件的零售。
第七条 一类汽车配件经销业户应当具备下列条件：
（一）营业面积和仓库面积不得少于400平方米。
（二）注册资本不得少于50万元。
（三）汽车及相关专业工程师以上职称的技术人员不得少于1人；专职质量检验员不得少于2人。
（四）备有硬度计、探伤仪、百分表、千分尺、游标卡尺、万用表等检测器具。
（五）具有必要的技术资料和健全的经营管理制度。
第八条 二类汽车配件经销业户应当具备下列条件：
（一）营业面积和仓库面积不得少于100平方米。
（二）注册资本不得少于30万元。
（三）汽车及相关专业助理工程师以上职称的技术人员不得少于1人；质量检验员不得少于1人。
（四）备有硬度计、探伤仪、百分表、千分尺、游标卡尺、万用表等检测器具。
（五）具有必要的技术资料和健全的经营管理制度。
第九条 三类汽车配件经销业户应当具备下列条件：
（一）营业面积和仓库面积不得少于30平方米。
（二）注册资本不得少于10万元；
（三）兼职技术人员、质量检验员不得少于1人。
（四）备有百分表、千分尺、游标卡尺、万用表或者与经营范围相适应的检测设备。
（五）具有必要的技术资料和经营管理制度。
第十条 专项汽车配件经销业户应当具备下列条件：
（一）营业面积和仓库面积不得少于20平方米。
（二）注册资本不得少于5万元。
（三）兼职质量检验人员不得少于1人。
（四）备有相关的检测器具。
（五）具有必要的技术资料和经营管理制度。
第十一条 一类摩托车配件经销业户应当具备下列条件：
（一）营业面积和仓库面积不得少于20平方米。
（二）注册资本不得少于10万元。
（三）相关专业的技术人员、质量检验员分别不得少于1人。
（四）备有百分表、千分尺、游标卡尺、万用表或者与经营范围相适应的检测设备。
（五）具有必要的技术资料和健全的经营管理制度。
第十二条 二类摩托车配件经销业户应当具备下列条件：
（一）营业面积和仓库面积不得少于10平方米。
（二）注册资本不得少于5平方米。
（三）兼职质量检验人员不得少于1人。
（四）备有百分表、千分尺、游标卡尺、万用表或者与经营范围相适应的检测设备。
（五）具有必要的技术资料和经营管理制度。
第十三条 机动车配件经销业户的作业环境、设施应当符合城市建设、环境保护和消防等有关规定。
第十四条 拟从事机动车配件经销的业户，应当到工商行政管理部门办理注册登记。工商行政管理部门应当在发放营业执照后15日内向机动车维修管理机构通报登记情况。已经取得营业执照的机动车配件经销业户，应当在6个月内到机动车维修管理机构办理审核手续，逾期未办理的，取消其经营资格，并由工商行政管理部门收回营业执照。
机动车维修管理机构对已取得营业执照，并申请办理审核手续的机动车配件经销业户应当在15日内进行审核。对符合开业条件的，办理审核手续；对不符合开业条件的，取消其经营资格，并由工商行政管理部门收回营业执照。
第十五条 拟从事机动车配件经销的业户，应当按照下列规定办理审核手续：
（一）市区的一、二、三类和专项机动车配件经销业户由市机动车维修管理机构审核。
（二）各县（市）、双阳区的一类业户由所在辖区机动车维修管理机构初审，报市机动车维修管理机构审核；二、三类和专项机动车配件经销业户，由县（市）、双阳区机动车维修管理机构申核。
第十六条 机动车配件经销业户应当按期到工商行政管理部门和机动车维修管理机构接受年度审验。逾期不进行年审或者年审不合格的，不得继续经营。
第十七条 机动车配件经销业户更名、迁移、变更类别和分立、停业、歇业的，在工商行政管理部门办理批准手续后，应当在30日内到机动车维修管理机构办理有关手续。
第三章 经营行为与管理
第十八条 机动车配件经销业户经销的机动车配件，必须附有中文标明的产品名称、生产厂名、厂址、合格证明、产品标准编号、商标；附有生产许可证标记、标号、批准日期、产品出厂日期和有效期限。进口配件还应当有口岸商检合格证明、海关进口关税单，海关进口商品证明。 销售机动车旧配件的，应当告知用户，并符合质量标准，有统一标识。
第十九条 机动车配件经销业户不得有下列行为：
（一）销售国家明令淘汰车型配件；
（二）销售不符合本办法第十八条规定的产品；
（三）销售伪造产地、伪造或者利用他人厂名厂址、伪造或者冒用认证标志、名优标志，以旧充新、以次充好、以假充真的配件；
（四）超越核准的经销范围经营；
（五）占用道路和公共场所经营；
（六）未办理《机动车维修许可证=》从事机动车维修作业的。
第二十条 机动车配件经销业户售出的机动车配件有下列情形之一的，应当负责更换、退货：
（一）不具备产品应当具备的使用性能的；
（二）不符合在产品或者其包装上注明采用产品标准的；
（三）不符合以产品说明、实物样品等方式表明的质量状况的。
第二十一条 机动车配件经销业户应当使用规定的统一票证，不得私自印制、涂改、伪造、倒卖和非法转让。
第二十二条 机动车配件经销业户应当遵守国家有关价格管理的规定，使用统一的价格标签，实行明码标价。
第二十三条 购销双方发生配件质量纠纷的，可以向机动车维修管理机构书面投诉申请调解，机动车维修管理机构应当及时调解。当事人不愿意进行调解或者调解不成的，可以根据仲裁协议向仲裁机构申请仲裁或者向人民法院提起诉讼。
第四章 监督检查
第二十四条 机动车维修管理机构应当会同有关部门依法对配件经销业户的经营活动实施监督检查，监督检查的内容包括：
（一）经营资格、经销活动；
（二）配件质量、配件价格管理制度；
（三）其他依法经营情况。
第二十五条 机动车维修管理机构应当指导和督促机动车配件经销业户建立和完善配件质量、价格管理制度，并积极组织技术咨询服务和技术培训。
第二十六条 机动车维修管理机构的管理人员执行公务时，应当着装整齐、佩戴标志，出示执法证件，文明执法。
第二十七条 机动车维修管理机构在实施机动车配件经销管理中，不得有下列违法行为：
（一）擅自设置罚没处罚或者擅自变更罚没范围、标准；
（二）以实施罚没的名义收取钱物，不出具罚没专用票据；
（三）未按照规定将罚没收入上缴，截留、挪用、坐收坐支。
（四）其他违反法律、法规规定的行为。
第二十八条 机动车配件经销业户不得拒绝、阻挠机动车维修管理机构管理人员的依法监督检查。
第五章 法律责任
第二十九条 机动车配件经销业户有下列行为之一的，由交通行政管理部门予以警告，可以并处500元以上1000元以下的罚款：
（一）未按规定办理停业、歇业或者变更登记审核手续的。
（二）未按规定悬挂类别标志牌的。
（三）未按核准类别销售机动车配件的。
第三十条 机动车配件经销业户未经核准从事机动车配件经销的，由交通行政管理部门没收非法所得，并处以3000元以上5000元以下罚款。
第三十一条 机动车配件经销业户违反本办法规定，占遣经营的，由建设行政主管部门和公安部门依法予以处罚。机动车配件经销业户违反本办法规定，销售淘汰车型配件假冒伪劣配件的，由技术监督行政主管部门依法予以处罚。 机动车配件经销业户违反本办法其它规定的，由有关部门依照有关法律、法规、规章予以处罚。
第三十二条 当事人对行政处罚决定不服的，可依照《中华人民共和国行政复议法》和《中华人民共和国行政诉讼法》的规定，申请行政复议或者提起行政诉讼。当事人在法定期限内不申请复议，不提起诉讼，又不履行处罚决定的，由做出行政处罚决定的机关申请人民法院强制执行。在行政复议或者行政诉讼期间，不影响行政处罚的执行。
第三十三条 机动车维修管理机构的管理人员滥用职权、徇私舞弊的，由其主管部门或者有关部门对责任者给予行政处分。构成犯罪的，依法追究刑事责任。
第六章 附则
第三十四条 本办法施行前已从事机动车配件经销的业户应当自本办法公布之日起6个月内，按照本办法第十五条的规定，申请补办机动车配件经销审核手续。逾期未补办审核手续或者经审核不符合条件的，不得从事机动车配件经销。
第三十五条 本办法由交通行政管理部门会同工商、税务、建设、物价、技术监督、公安、环保、劳动保障等部门组织实施。
第三十六条 本办法自二○○二年十月三十日起施行。
中华人民共和国外商投资企业和外国企业所得税法（附英文）(废止)
全国人民代表大会
中华人民共和国主席令（七届第45号）
《中华人民共和国外商投资企业和外国企业所得税法》已由中华人民共和国第七届全国人民代表大会第四次会议于1991年4月9日通过，现予公布，自1991年7月1日起施行。
中华人民共和国主席 杨尚昆
1991年4月9日
中华人民共和国外商投资企业和外国企业所得税法（附英文）
1991年4月9日第七届全国人民代表大会第四次会议通过
第一条 中华人民共和国境内的外商投资企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。
在中华人民共和国境内，外国企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。
第二条 本法所称外商投资企业，是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。
本法所称外国企业，是指在中国境内设立机构、场所，从事生产、经营和虽未设立机构、场所，而有来源于中国境内所得的外国公司、企业和其他经济组织。
第三条 外商投资企业的总机构设在中国境内，就来源于中国境内、境外的所得缴纳所得税。外国企业就来源于中国境内的所得缴纳所得税。
第四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。
第五条 外商投资企业的企业所得税和外国企业就其在中国境内设立的从事生产、经营的机构、场所的所得应纳的企业所得税，按应纳税的所得额计算，税率为30％；地方所得税，按应纳税的所得额计算，税率为3％。
第六条 国家按照产业政策，引导外商投资方向，鼓励举办采用先进技术、设备，产品全部或者大部分出口的外商投资企业。
第七条 设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业，减按15％的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业，减按24％的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业，属于能源、交通、港口、码头或者国家鼓励的其他项目的，可以减按15％的税率征收企业所得税，具体办法由国务院规定。
第八条 对生产性外商投资企业，经营期在十年以上的，从开始获利的年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税，但是属于石油、天然气、稀有金属、贵重金属等资源开采项目的，由国务院另行规定。外商投资企业实际经营期不满十年的，应当补缴已免征、减征的企业所得税税款。
本法施行前国务院公布的规定，对能源、交通、港口、码头以及其他重要生产性项目给予比前款规定更长期限的免征、减征企业所得税的优惠待遇，或者对非生产性的重要项目给予免征、减征企业所得税的优惠待遇，在本法施行后继续执行。
从事农业、林业、牧业的外商投资企业和设在经济不发达的边远地区的外商投资企业，依照前两款规定享受免税、减税待遇期满后，经企业申请，国务院税务主管部门批准，在以后的十年内可以继续按应纳税额减征15％至30％的企业所得税。
本法施行后，需要变更前三款的免征、减征企业所得税的规定的，由国务院报全国人民代表大会常务委员会决定。
第九条 对鼓励外商投资的行业、项目，省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。
第十条 外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于五年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的40％税款，国务院另有优惠规定的，依照国务院的规定办理；再投资不满五年撤出的，应当缴回已退的税款。
第十一条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所发生年度亏损，可以用下一纳税年度的所得弥补；下一纳税年度的所得不足弥补的，可以逐年延续弥补，但最长不得超过五年。
第十二条 外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，准予在汇总纳税时，从其应纳税额中扣除，但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
第十三条 外商投资企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者支付价款、费用。不按照独立企业之间的业务往来收取或者支付价款、费用，而减少其应纳税的所得额的，税务机关有权进行合理调整。
第十四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所设立、迁移、合并、分立、终止以及变更登记主要事项，应当向工商行政管理机关办理登记或者变更、注销登记，并持有关证件向当地税务机关办理税务登记或者变更、注销登记。
第十五条 缴纳企业所得税和地方所得税，按年计算，分季预缴。季度终了后十五日内预缴；年度终了后五个月内汇算清缴，多退少补。
第十六条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。
第十七条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计制度，应当报送当地税务机关备查。各项会计记录必须完整准确，有合法凭证作为记账依据。
外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计处理办法同国务院有关税收的规定有抵触的，应当依照国务院有关税收的规定计算纳税。
第十八条 外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。
第十九条 外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润、利息、租金、特许权使用费和其他所得，或者虽设立机构、场所，但上述所得与其机构、场所没有实际联系的，都应当缴纳20％的所得税。
依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。税款由支付人在每次支付的款额中扣缴。扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
对下列所得，免征、减征所得税：
（一）外国投资者从外商投资企业取得的利润，免征所得税；
（二）国际金融组织贷款给中国政府和中国国家银行的利息所得，免征所得税；
（三）外国银行按照优惠利率贷款给中国国家银行的利息所得，免征所得税；
（四）为科学研究、开发能源、发展交通事业、农林牧业生产以及开发重要技术提供专有技术所取得的特许权使用费，经国务院税务主管部门批准，可以减按10％的税率征收所得税，其中技术先进或者条件优惠的，可以免征所得税。
除本条规定以外，对于利润、利息、租金、特许权使用费和其他所得，需要给予所得税减征、免征的优惠待遇的，由国务院规定。
第二十条 税务机关有权对外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计和纳税情况进行检查；有权对扣缴义务人代扣代缴税款情况进行检查。被检查的单位和扣缴义务人必须据实报告，并提供有关资料，不得拒绝或者隐瞒。
税务机关派出人员进行检查时，应当出示证件，并负责保密。
第二十一条 依照本法缴纳的所得税以人民币为计算单位。所得为外国货币的，应当按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款。
第二十二条 纳税义务人未按规定期限缴纳税款的，或者扣缴义务人未按规定期限解缴税款的，税务机关除限期缴纳外，从滞纳税款之日起，按日加收滞纳税款2‰的滞纳金。
第二十三条 未按规定期限向税务机关办理税务登记或者变更、注销登记的，未按规定期限向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，或者未将本单位的财务、会计制度报送税务机关备查的，由税务机关责令限期登记或者报送，可以处以五千元以下的罚款。
经税务机关责令限期登记或者报送，逾期仍不向税务机关办理税务登记或者变更登记，或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，由税务机关处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十四条 扣缴义务人不履行本法规定的扣缴义务，不扣或者少扣应扣税款的，由税务机关限期追缴应扣未扣税款，可以处以应扣未扣税款一倍以下的罚款。
扣缴义务人未按规定的期限将已扣税款缴入国库的，由税务机关责令限期缴纳，可以处以五千元以下的罚款；逾期仍不缴纳的，由税务机关依法追缴，并处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十五条 采取隐瞒、欺骗手段偷税的，或者未按本法规定的期限缴纳税款，经税务机关催缴，在规定的期限内仍不缴纳的，由税务机关追缴其应缴纳税款，并处以应补税款五倍以下的罚款；情节严重的，依照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十六条 外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时，必须先依照规定纳税，然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。对复议决定不服的，可在接到复议决定之日起十五日内向人民法院起诉。
当事人对税务机关的处罚决定不服的，可以在接到处罚通知之日起十五日内，向作出处罚决定的机关的上一级机关申请复议；对复议决定不服的，可以在接到复议决定之日起十五日内，向人民法院起诉。当事人也可以在接到处罚通知之日起十五日内，直接向人民法院起诉。当事人逾期不申请复议或者不向人民法院起诉、又不履行处罚决定的，作出处罚决定的机关可以申请人民法院强制执行。
第二十七条 本法公布前已设立的外商投资企业，依照本法规定，其所得税税率比本法施行前有所提高或者所享受的所得税减征、免征优惠待遇比本法施行前有所减少的，在批准的经营期限内，依照本法施行前法律和国务院有关规定执行；没有经营期限的，在国务院规定的期间内，依照本法施行前法律和国务院有关规定执行。具体办法由国务院规定。
第二十八条 中华人民共和国政府与外国政府所订立的有关税收的协定同本法有不同规定的，依照协定的规定办理。
第二十九条 国务院根据本法制定实施细则。
第三十条 本法自1991年7月1日起施行。《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》同时废止。
INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISESWITH FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(Adopted at the Fourth Session of the Seventh National People'sCongress on April 9, 1991, promulgated by Order No. 45 of the President ofthe People's Republic of China on April 9, 1991 and effective as of July1, 1991)
Important Notice: (注意事项)
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISES WITH
FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(Adopted at the Fourth Session of the Seventh National People's
Congress on April 9, 1991, promulgated by Order No. 45 of the President of
the People's Republic of China on April 9, 1991 and effective as of July
1, 1991)
Article 1
Income tax shall be paid in accordance with the provisions of this Law by
enterprises with foreign investment within the territory of the People's
Republic of China on their income derived from production, business
operations and other sources. Income tax shall be paid in accordance with
the provisions of this Law by foreign enterprises on their income derived
from production, business operations and other sources within the
territory of the People's Republic of China.
Article 2
"Enterprises with foreign investment" referred to in this Law mean
Chinese-foreign equity joint ventures, Chinese-foreign contractual joint
ventures and foreign-capital enterprises that are established in China.
"Foreign enterprises" referred to in this Law mean foreign companies,
enterprises and other economic organizations which have establishments or
places in China and engage in production or business operations, and
which, though without establishments or places in China, have income from
sources within China.
Article 3
Any enterprise with foreign investment which establishes its head office
in China shall pay its income tax on its income derived from sources
inside and outside China. Any foreign enterprise shall pay its income tax
on its income derived from sources within China.
Article 4
The taxable income of an enterprise with foreign investment and an
establishment or a place set up in China to engage in production or
business operations by a foreign enterprise, shall be the amount remaining
from its gross income in a tax year after the costs, expenses and losses
have been deducted.
Article 5
The income tax on enterprises with foreign investment and the income tax
which shall be paid by foreign enterprises on the income of their
establishments or places set up in China to engage in production or
business operations shall be computed on the taxable income at the rate of
thirty percent, and local income tax shall be computed on the taxable
income at the rate of three percent.
Article 6
The State shall, in accordance with the industrial policies, guide the
orientation of foreign investment and encourage the establishment of
enterprises with foreign investment which adopt advanced technology and
equipment and export all or greater part of their products.
Article 7
The income tax on enterprises with foreign investment established in
Special Economic Zones, foreign enterprises which have establishments or
places in Special Economic Zones engaged in production or business
operations, and on enterprises with foreign investment of a production
nature in Economic and Technological Development Zones, shall be levied at
the reduced rate of fifteen percent.
The income tax on enterprises with foreign investment of a production
nature established in coastal economic open zones or in the old urban
districts of cities where the Special Economic Zones or the Economic and
Technological Development Zones are located, shall be levied at the
reduced rate of twenty-four percent.
The income tax on enterprises with foreign investment in coastal economic
open zones, in the old urban districts of cities where the Special
Economic Zones or the Economic and Technological Development Zones are
located or in other regions defined by the State Council, within the scope
of energy, communications, harbour, wharf or other projects encouraged by
the State, may be levied at the reduced rate of fifteen percent. The
specific measures shall be drawn up by the State Council.
Article 8
Any enterprise with foreign investment of a production nature scheduled to
operate for a period of not less than ten years shall, from the year
beginning to make profit, be exempted from income tax in the first and
second years and allowed a fifty percent reduction in the third to fifth
years. However, the exemption from or reduction of income tax on
enterprises with foreign investment engaged in the exploitation of
resources such as petroleum, natural gas, rare metals, and precious metals
shall be regulated separately by the State Council. Enterprises with
foreign investment which have actually operated for a period of less than
ten years shall repay the amount of income tax exempted or reduced
already.
The relevant regulations, promulgated by the State Council before the
entry into force of this Law, which provide preferential treatment of
exemption from or reduction of income tax on enterprises engaged in
energy, communications, harbour, wharf and other major projects of a
production nature for a period longer than that specified in the preceding
paragraph, or which provide preferential treatment of exemption from or
reduction of income tax on enterprises engaged in major projects of a non-
production nature, shall remain applicable after this Law enters into
force.
Any enterprise with foreign investment which is engaged in agriculture,
forestry or animal husbandry and any other enterprise with foreign
investment which is established in remote underdeveloped areas may, upon
approval by the competent department for tax affairs under the State
Council of an application filed by the enterprise, be allowed a fifteen to
thirty percent reduction of the amount of income tax payable for a period
of another ten years following the expiration of the period for tax
exemption or reduction as provided for in the preceding two paragraphs.
After this Law enters into force, any modification to the provisions of
the preceding three paragraphs of this Article on the exemption from or
reduction of income tax on enterprises shall be submitted by the State
Council to the Standing Committee of the National People's Congress for
decision.
Article 9
The exemption from or reduction of local income tax on any enterprise with
foreign investment which operates in an industry or undertakes a project
encouraged by the State shall, in accordance with the actual situation, be
at the discretion of the people's government of the relevant province,
autonomous region or municipality directly under the Central Government.
Article 10
Any foreign investor of an enterprise with foreign investment which
reinvests its share of profit obtained from the enterprise directly into
that enterprise by increasing its registered capital, or uses the profit
as capital investment to establish other enterprises with foreign
investment to operate for a period of not less than five years shall, upon
approval by the tax authorities of an application filed by the investor,
be refunded forty percent of the income tax already paid on the reinvested
amount. Where regulations of the State Council provide otherwise in
respect of preferential treatment, such provisions shall apply. If the
investor withdraws its reinvestment before the expiration of a period of
five years, it shall repay the refunded tax.
Article 11
Losses incurred in a tax year by any enterprise with foreign investment
and by an establishment or a place set up in China by a foreign enterprise
to engage in production or business operations may be made up by the
income of the following tax year. Should the income of the following tax
year be insufficient to make up for the said losses, the balance may be
made up by its income of the further subsequent year, and so on, over a
period not exceeding five years.
Article 12
Any enterprise with foreign investment shall be allowed, when filing a
consolidated income tax return, to deduct from the amount of tax payable
the foreign income tax already paid abroad in respect of the income
derived from sources outside China. The deductible amount shall, however,
not exceed the amount of income tax otherwise payable under this Law in
respect of the income derived from sources outside China.
Article 13
The payment or receipt of charges or fees in business transactions between
an enterprise with foreign investment or an establishment or a place set
up in China by a foreign enterprise to engage in production or business
operations, and its associated enterprises, shall be made in the same
manner as the payment or receipt of charges or fees in business
transactions between independent enterprises. Where the payment or receipt
of charges or fees is not made in the same manner as in business
transactions between independent enterprises and results in a reduction of
the taxable income, the tax authorities shall have the right to make
reasonable adjustment.
Article 14
Where an enterprise with foreign investment or an establishment or a place
set up in China by a foreign enterprise to engage in production or
business operations is established, moves to a new site, merges with
another enterprise, breaks up, winds up or makes a change in any of the
main entries of registration, it shall present the relevant documents to
and go through tax registration or a change or cancellation in
registration with the local tax authorities after the relevant event is
registered, or a change or cancellation in registration is made with the
administrative agency for industry and commerce.
Article 15
Income tax on enterprises and local income tax shall be computed on an
annual basis and paid in advance in quarterly instalments. Such payments
shall be made within fifteen days from the end of each quarter and the
final settlement shall be made within five months from the end of each tax
year. Any excess payment shall be refunded and any deficiency shall be
repaid.
Article 16
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall file its quarterly provisional income tax return in
respect of advance payments with the local tax authorities within the
period for each advance payment of tax, and it shall file an annual income
tax return together with the final accounting statements within four
months from the end of the tax year.
Article 17
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall report its financial and accounting systems to the local
tax authorities for reference. All accounting records must be complete and
accurate, with legitimate vouchers as the basis for entries.
If the financial and accounting bases adopted by an enterprise with
foreign investment and an establishment or a place set up in China by a
foreign enterprise to engage in production or business operations
contradict the relevant regulations on tax of the State Council, tax
payment shall be computed in accordance with the relevant regulations on
tax of the State Council.
Article 18
When any enterprise with foreign investment goes into liquidation, and if
the balance of its net assets or the balance of its remaining property
after deduction of the enterprise's undistributed profit, various funds
and liquidation expenses exceeds the enterprise's paid-in capital, the
excess portion shall be liquidation income on which income tax shall be
paid in accordance with the provisions of this Law.
Article 19
Any foreign enterprise which has no establishment or place in China but
derives profit, interest, rental, royalty and other income from sources in
China, or though it has an establishment or a place in China, the said
income is not effectively connected with such establishment or place,
shall pay an income tax of twenty percent on such income. For the payment
of income tax in accordance with the provisions of the preceding
paragraph, the income beneficiary shall be the taxpayer and the payer
shall be the withholding agent. The tax shall be withheld from the amount
of each payment by the payer. The withholding agent shall, within five
days, turn the amount of taxes withheld on each payment over to the State
Treasury and submit a withholding income tax return to the local tax
authorities.
Income tax shall be exempted or reduced on the following income:
(1) the profit derived by a foreign investor from an enterprise with
foreign investment shall be exempted from income tax;
(2) income from interest on loans made to the Chinese government or
Chinese State banks by international financial organizations shall be
exempted from income tax;
(3) income from interest on loans made at a preferential interest rate to
Chinese State banks by foreign banks shall be exempted from income tax;
and
(4) income tax of the royalty received for the supply of technical know-
how in scientific research, exploitation of energy resources, development
of the communications industries, agricultural, forestry and animal
husbandry production, and the development of important technologies may,
upon approval by the competent department for tax affairs under the State
Council, be levied at the reduced rate of ten percent. Where the
technology supplied is advanced or the terms are preferential, exemption
from income tax may be allowed.
Apart from the aforesaid provisions of this Article, if preferential
treatment in respect of reduction of or exemption from income tax on
profit, interest, rental, royalty and other income is required, it shall
be regulated by the State Council.
Article 20
The tax authorities shall have the right to inspect the financial,
accounting and tax affairs of enterprises with foreign investment and
establishments or places set up in China by foreign enterprises to engage
in production or business operations, and have the right to inspect tax
withholding of the withholding agent and its payment of the withheld tax
into the State Treasury. The entities and the withholding agents being so
inspected must report the facts and provide relevant information. They may
not refuse to report or conceal any facts.
When making an inspection, the tax officials shall produce their identity
documents and be responsible for confidentiality.
Article 21
Income tax payable according to this Law shall be computed in terms of
Renminbi (RMB). Income in foreign currency shall be converted into
Renminbi according to the exchange rate quoted by the State exchange
control authorities for purposes of tax payment.
Article 22
If any taxpayer fails to pay tax within the prescribed time limit, or if
the withholding agent fails to turn over 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 percent of the overdue tax for each day in arrears, starting
from the first day the payment becomes overdue.
Article 23
The tax authorities shall set a new time limit for registration or
submission of documents and may impose a fine of five thousand yuan or
less on any taxpayer or withholding agent which fails to go through tax
registration or make a change or cancellation in registration with the tax
authorities within the prescribed time limit, or fails to submit income
tax return, final accounting statements or withholding income tax return
to the tax authorities within the prescribed time limit, or fails to
report its financial and accounting systems to the tax authorities for
reference. Where the tax authorities have set a new time limit for
registration or submission of documents, they shall impose a fine of ten
thousand yuan or less on the taxpayer or withholding agent which again
fails to meet the time limit for going through registration or making a
change in registration with the tax authorities, or for submitting 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.
Article 24
Where the withholding agent fails to fulfil its obligation to withhold tax
as provided in this Law, and does not withhold or withholds an amount less
than that 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 one hundred percent of the
amount of tax that should have been withheld. Where the withholding agent
fails to turn the tax withheld over to the State Treasury within the
prescribed time limit, the tax authorities shall set a time limit for
turning over the taxes and may impose a fine of five thousand yuan or less
on the withholding agent; if the withholding agent fails to meet the time
limit again, the tax authorities shall pursue the taxes according to law
and may impose a fine of ten thousand yuan or 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 mutandis the provisions of Article 121
of the Criminal Law.
Article 25
Where any person evades tax by deception or concealment or fails to pay
tax within the time limit prescribed by this Law and, after the tax
authorities pursued the payment of tax, fails again to pay it within the
prescribed time limit, the tax authorities shall, in addition to
recovering the tax which should have been paid, impose a fine up to but
not exceeding five hundred percent of the amount of tax which should have
been paid. Where the circumstances are serious, the legal representative
and the person directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 121 of the
Criminal Law.
Article 26
Any enterprise with foreign investment, foreign enterprise or withholding
agent, in case of a dispute with the tax authorities on payment of tax,
must pay tax according to the relevant regulations first. Thereafter, the
taxpayer or withholding agent may, within sixty days from the date of
receipt of the tax payment certificate issued by the tax authorities,
apply to the tax authorities at the next higher level for reconsideration.
The higher tax authorities shall make a decision within sixty days after
receipt of the application for reconsideration. If the taxpayer or
withholding agent is not satisfied with the decision, it may institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on decision made after reconsideration.
If the party concerned is not satisfied with the decision on punishment by
the tax authorities, it may, within fifteen days from the date of receipt
of the notification on punishment, apply for reconsideration to the tax
authorities at the next higher level than that which made the decision on
punishment. Where the party is not satisfied with the decision made after
reconsideration, it may institute legal proceedings in the people's court
within fifteen days from the date of receipt of the decision made after
reconsideration. The party concerned may, however, directly institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on punishment. If the party concerned
neither applies for reconsideration to the higher tax authorities, nor
institutes legal proceedings in the people's court within the time limit,
nor complies with the decision on punishment, the tax authorities which
made the decision on punishment may apply to the people's court for
compulsory execution.
Article 27
Where any enterprise with foreign investment which was established before
the promulgation of this Law would, in accordance with the provisions of
this Law, otherwise be subject to higher tax rates or enjoy less
preferential treatment of tax exemption or reduction than before the entry
into force of this Law, in respect to such enterprise, within its approved
period of operation, the law and relevant regulations of the State Council
in effect before the entry into force of this Law shall apply. If any such
enterprise has no approved period of operation, the law and relevant
regulations of the State Council in effect before the entry into force of
this Law shall apply within the period prescribed by the State Council.
Specific measures shall be drawn up by the State Council.
Article 28
Where the provisions of a tax agreement concluded between the government
of the People's Republic of China and a foreign government are different
from the provisions of this Law, the provisions of the agreement shall
prevail.
Article 29
Rules for implementation shall be formulated by the State Council in
accordance with this Law.
Article 30
This Law shall enter into force on July 1, 1991. The Income Tax Law of the
People's Republic of China for Chinese-Foreign Equity Joint Ventures and
the Income Tax Law of the People's Republic of China for Foreign
Enterprises shall be annulled as of the same date.
