中华人民共和国外商投资企业和外国企业所得税法实施细则（二）

which establish branch offices in China shall complete consolidated filings and payment of income tax with reference to the provisions of Article 91 and Article 92 of these Rules.

　　Article 94 Enterprises that pay taxes in advance on a quarterly basis in accordance with the provisions of Article 15 of the Tax Law shall pay in advance on the basis of actual quarterly profits； where difficulty exists in paying in advance on the basis of actual quarterly profits， the advanced quarterly payment of tax may be made according to one-fourth of the taxable income of the previous year or any other method approved by the local tax authorities.

　　Article 95 Enterprises， whether realizing profits or losses in a tax years， shall file income tax returns and final statements of account with the local tax authorities within the time limit prescribed in Article 16 of the Tax Law， and unless otherwise provided by the State， shall include when filing the final accounting statement an audit statement of a certified public accountant registered in China.

　　Where， for special reasons， an enterprise cannot file an income tax return and final accounting statement within the period prescribed in the Tax Law， an application shall be submitted within the filing period and， upon approval of the local tax authorities， the filing period may be extended appropriately.

　　Article 96 Final accounting statements submitted by branches or business organizations to head offices or business organizations that file and pay income tax on a consolidated basis， shall be submitted at the same time to the local tax authorities.

　　Article 97 Enterprises that are merged， spun off， or terminated during the year shall， within 60 days of the termination of production or business operations， complete with the local tax authorities procedures for the settlement of any liability for and payment of income tax， with refunds for overpayments or supplementary payments for deficiencies.

　　Article 98 Enterprises which must complete procedures for tax refunds in the case of overpayments of tax may， where income in foreign currency has already been converted into Renminbi according to the foreign exchange rate， convert the amount of the tax in Renminbi to be refunded into foreign currency according to the exchange rate in effect when the tax was originally paid， and then reconvert this amount of foreig

n currency into Renminbi according to the foreign exchange rate at the date of issuance of the tax refund certificate. Where it is necessary to complete procedures for supplementary tax payments in the case of underpayments of tax， the amount of supplementary tax payments shall be converted into Renminbi according to the foreign exchange rate at the date of issuance of the certificate for supplementary tax payments.

　　Article 99 Enterprises with foreign investment that undergo liquidation shall， prior to the completion of the cancellation of business registration， complete the filing of income tax returns with he local tax authorities.

　　Article 100 Except as otherwise provided by the State， enterprises shall maintain in China accounting vouchers， books and statements that support the correct computation of taxable income.

　　Accounting vouchers， books and statements， and reports of enterprises shall be completed in the Chinese language or completed in both the Chinese language and a foreign language.

　　Enterprises that use electronic computers for purposes of book-keeping shall treat the accounting records in computer storage or in printed form as account books. All records on magnetic tape and diskette that have not been printed out shall be completely retained.

　　Accounting vouchers， books and statements， and reports of enterprises shall be retained for at least 15 years.

　　Article 101 Invoices and certificates of receipts of enterprises shall be subjected to approval by the local tax authorities prior to printing and use.

　　Administrative measures in respect of the printing and use of invoices and certificates of receipts of enterprises shall be formulated by the State Tax Bureau.

　　Article 102 All enterprise income tax returns and certificates of tax payments shall be printed by the State Tax Bureau.

　　Article 103 If the final day of the period for payment of tax and the period for filing of a tax return falls on a Sunday or a legal holiday， the day following the holiday shall be used as the last day of the period.

　　Article 104 Tax authorities may pay withholding agents as specified in Article 19， paragraph 2 of the Tax Law and Article 67 of these Rules a handling fee based on a certain proportion of the amount of tax withheld； the specific methods shall be formulated by the State Tax Bureau.

　　Article 105 Local tax authorities may， according to the seriousness of the case， impose a fine of 5，000 yuan （RMB） or less on taxpayers or withholding agents that refuse to accept examination by the tax authorities in accordance with the relevant provisions or that refuse to pay late payment penalties within the time limit prescribed by the tax authorities.

　　Article 106 The tax authorities may， according to the seriousness of the case， impose a fine of 5，000 yuan （RMB） or less on an enterprise which violates the provisions of Article 87； Article 90， paragraph 2； Article 95； Article 96； Article 97； Article 99； Article 100 and Article 101 of these Rules.

　　Article 107 “Tax evasion” mentioned in Article 25 of the Tax Law means the illegal actions of a taxpayer who has intentionally violated the provisions of the Tax Law such as by： falsifying， altering or destroying account books， receipts or accounting vouchers； falsely itemizing or overstating costs and expenses； concealing or understating taxable income or receipts； or avoiding taxes or fraudulently recovering taxes already paid.

　　Article 108 The tax authorities shall， in punishing taxpayers or withholding agents in accordance with the provisions of the Tax Law and these Rules， serve notice of contravention.

　　Article 109 Any entity or individual shall have the right to report a failure to comply with the Tax Law and the violators thereof. The tax authorities shall maintain confidentiality for informants and award them in accordance with the relevant provisions

herein.

　　Chapter IX Supplementary Provisions

　　Article 110 Enterprises with foreign investment which completed business registration prior to the promulgation of the Tax Law may， in respect of the payment of income tax in accordance with the provisions of the Tax Law and where the liability for tax is higher than that prior to the entry into force of the Tax Law， use the original applicable tax rate during the approved period of operations. Where there is no established period of operations， income tax may be paid using the original applicable tax rate for five years commencing on the date of the entry into force of the Tax Law. However， in respect of the above-mentioned period， if during a tax year the tax liability is higher than that stipulated in the Tax Law， income tax shall be paid commencing with that tax year according to the tax rate stipulated in the Tax Law.

　　Article 111 Preferential treatment in terms of exemptions from and reductions of enterprise income tax enjoyed pursuant to the laws and administrative rules and regulations prior to the entry into force of the Tax Law by enterprises with foreign investment which completed business registration prior to the promulgation of the Tax Law may continue to remain in effect until the termination of the period of exemptions and reductions.

　　Enterprises with foreign investment which completed business registration prior to the promulgation of the Tax Law but which have not earned profits or have earned profits for less than five years may， in accordance with the provisions of Article 8， paragraph 1 of the Tax Law， be granted a corresponding period of treatment in respect of exemptions from or reductions of enterprise income tax.

　　Article 112 Enterprises with foreign investment which completed business registration after the promulgation of the Tax Law but prior to the entry into force of the Tax Law may refer to the provisions of Article 110 and Article 111 of these Rules for implementation herein.

　　Article 113 The Ministry of Finance and the State Tax Bureau shall be responsible for the interpretation of these Rules.

　　Article 114 These Rules shall come into force on the effective date of the Income Tax Law of the People's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises. The Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Equity Joint Ventures and the Detailed Rules for the Implementation of the Income Tax Law of the People's Republic of China for Foreign Enterprises shall be abrogated at the same time

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