中华人民共和国中外合资经营企业所得税法（修正）
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（Adopted at the Second Meeting of the Standing Committee of the Sixth National People's Congress， promulgated by Order No. 8 of the President of the People's Republic of China on September 2， 1983， and effective as of the same date） （Editor's Note： Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Equity Joint Ventures has been annulled by the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises promulgated on April 9， 1991 and effective as of July 1， 1991） The Second Meeting of the Standing Committee of the Sixth National People's Congress has decided to revise the Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Equity Joint Ventures as follows： 1. The first paragraph of Article 5， which reads： “A newly established joint venture scheduled to operate for a period of10 years or more shall， upon approval by the tax authorities of an application filed by the venture， be exempted from income tax in the first profit-making year and allowed a 50% reduction in income tax in the second and third years，” is revised to read： “A joint venture scheduled to operate for a period of 10 years or more shall， upon approval by 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.” 2. Article 8 reads： “Income tax on joint ventures shall be computed and levied on an annual basis and paid in advance in quarterly installments. Such advance payments shall be made within 15 days after the end of each quarter， and the final settlement shall be made within three months after the end of each tax year， with a refund for any， overpayment and a supplementary payment for any deficiency. ” The phrase“ within three months after the end of each tax year” contained therein is revised to read： “within five months after the end of each tax year”。 3. Article 9 reads： “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 three months after the end of the tax year”。 The phrase “within three months after the end of the tax year” contained therein is revised to read： “within four months after the end of the tax year.” |
