国务院关于加强统计工作的决定
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国务院关于加强统计工作的决定
国务院关于加强统计工作的决定
（１９８４年１月６日）
统计是社会主义建设的一项重要基础工作，我国要实现工业、农业、科学技术
和国防现代化，必须实现统计工作的现代化。
党的十一届三中全会以来，统计工作从十年动乱的严重破坏中逐步得到恢复，
并有新的发展，成绩是很大的。但是，我国统计工作同社会主义现代化建设的要求
相比，还是落后的，远不能满足客观形势发展的需要。为了贯彻执行《中华人民共
和国统计法》，加快统计工作现代化的步伐，开创统计工作新局面，特作如下决定：
一、提高对统计工作的认识
统计是认识社会的一个重要手段。没有准确的统计，计划经济就难以搞好。经
济越发展，越需要加强统计。经济越搞活，越需要发挥统计监督作用。
统计信息所反映的是国民经济和社会发展的总体情况，是社会经济信息的主体。
统计工作现代化，是整个信息工作现代化的重点之一。
目前，还有些地区、部门和单位的领导人，没有真正懂得统计的重要作用，不
认真抓统计工作，不善于运用统计数据来研究问题指导工作，这种情况必须改变。
二、加强统计工作现代化建设
统计工作现代化，就是要运用先进的统计科学和现代计算技术，来改革和完善
我国的统计工作，进一步做到数字准确、资料丰富、信息灵通，以适应社会主义现
代化建设的需要。为此，必须逐步实现统计指标体系完整化，统计分类标准化，统
计调查工作科学化，统计基础工作规范化，统计计算和数据传输技术现代化，统计
服务优质化。各级统计局和业务主管部门，要根据上述目标作出具体规划，组织实
施，并且在实践中不断总结经验。
保证数字的准确性，是统计工作的根本要求。各级领导干部、统计人员和有关
人员，都必须坚持实事求是，如实反映情况。严格禁止任何形式的弄虚作假行为。
在企业整顿中，要把建立健全计量、检测、原始记录等基础工作，健全统计制度和
数字质量检查制度作为一项重要内容，并把是否实现了这些要求列为验收标准之一。
电子计算机的运用是统计工作的一项重大改革。要充分发挥现有电子计算机和
数据传输设备的作用。争取在几年内县以上各级统计局要配备微处理机，逐步建立
健全现代化的统计信息计算体系。
三、建立健全集中统一的、强有力的统计系统
（一）建立统一领导、分级负责的统计管理体制。国家统计局在国务院领导下，
负责领导全国统计工作。地方各级统计局受同级人民政府和上级统计局的双重领
导，在统计业务上以上级统计局的领导为主。
（二）统一管理各级统计局的编制和经费。为了保证全国统一的统计任务的完
成，应逐步做到县和县以上各级统计局的人员编制由国务院统一规定，所需统计事
业费由中央财政拨付，基建费由国家计委安排。具体管理办法由国家统计局会同国
家计委、劳动人事部、财政部制定下达，有步骤地实施。
（三）充实各级业务主管部门的统计力量。国务院各部门要按照抓宏观规划、
抓综合平衡、抓信息的要求，设立相应的统计部门，切实把统计机构充实和健全起
来。省以下各级主管部门的统计机构和统计力量，也必须根据统计任务的需要充实
和加强。一定要迅速改变目前许多部门统计力量过于薄弱的状况。
（四）加强基层单位的统计力量。基层统计工作是整个统计工作的基础。企业
事业组织都必须设立和配备与任务相适应的统计机构、统计人员。乡、镇人民政府
要设置专职或兼职统计员，在统计业务上受县统计局领导。
（五）做好城市和农村两支抽样调查队的组建工作。国家统计局设调查总队，
各省、市、自治区和抽中的县设调查队。
（六）在地方机构改革中，要大力加强和完善统计监督部门，各级的统计机构
和力量只能加强，不能削弱，特别要注意加强市、县统计局的力量。
四、提高统计干部素质，稳定统计队伍
（一）大力发展和改革统计教育。有关高等院校要设立统计系或者统计专业，
扩大招生名额，并适应提高统计研究生的招生比例。省、市、自治区根据实际情况
设立中等统计专业学校，或者在财经学校中设立统计专业。各级统计机构要按照干
部“四化”的要求，分级负责，采取多种形式培训在职统计人员。由国家统计局和
教育部制定规划，组织实施。
（二）积极开展统计科学研究工作。国家统计局要逐步充实统计科学研究所的
力量。中国科学院要加强数理统计研究机构。要集中一批专门人材，开展统计科学
研究，尽快提高我国统计科学水平。
（三）要切实保证统计人员的质量。新增和补充业务人员，应从大专和中专毕
业生中选调；如需从高中毕业生中招收，应经过考试，择优录用。现有统计人员不
具备专业知识的，要分期分批培训，培训后进行考试，不合格的应予调离。
（四）要保持统计专业干部的稳定。地方各级统计局长、副局长和统计师的调
动，应征得上级统计部门的同意。
五、设立国民经济统一核算标准领导小组
为了提高我国经济管理水平，建立统一的、科学的国民经济核算制度，统一确
定统计、会计、业务核算制度和分类标准，成立国民经济统一核算标准领导小组。
成员由国家计委、国家经委、财政部、审计署、中国人民银行、国家统计局、国家
标准局等单位负责人和经济专家、财政专家、统计专家若干人担任。
六、认真宣传和贯彻《统计法》
《中华人民共和国统计法》是我国统计工作实行法治的依据，各地方、各部门、
各单位和全体公民都必须严格遵守，认真执行。各级领导干部和统计人员必须以
身作则，模范遵守，如实反映情况，做到有法必依，执法必严，违法必究。必须维
护统计机构和统计人员依法独立行使统计调查、统计报告、统计监督的职权，任何
人不得侵犯。
七、加强对统计工作的领导
各级人民政府、各部门、各单位要进一步加强对统计工作的领导，切实抓好统
计队伍的思想建设、组织建设、业务建设、计算技术建设。同时，要定期检查和讨
论统计机构的工作，加强对统计人员的政治思想教育和专业教育，并帮助他们解决
工作、学习和生活中的困难。广大统计人员要发扬实事求是、调查研究、深入细致、
勇于创新的作风，提高责任感和光荣感，努力为社会主义现代化建设作出更大的
贡献。
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广西壮族自治区计划免疫条例
广西壮族自治区计划免疫条例
（1998年11月23日广西壮族自治区第九届人民代表大会常务委员会第七次会议通过
根据2010年9月29日广西壮族自治区第十一届人民代表大会常务委员会第十七次会议《关于修改部分法规的决定》修正）
第一条 为了预防、控制和消除传染病的发生与流行，保障人体健康，根据《中华人民共和国传染病防治法》和有关法律、法规，结合本自治区实际，制定本条例。
第二条 本条例所称计划免疫，是指按国家和自治区规定的免疫种类和程序，利用疫（菌）苗有计划地对特定人群进行预防接种，提高免疫水平，以预防相应传染病的发生。
第三条 本自治区行政区域内的一切单位和个人必须遵守本条例。
第四条 各级人民政府领导本行政区域内的计划免疫工作，制定计划免疫规划和措施，并保障实施。
第五条 各级卫生行政部门是计划免疫工作的主管部门，负责组织实施和监督管理本行政区域的计划免疫工作。
各级卫生防疫机构在同级卫生行政部门的领导下，承担本行政区域内的计划免疫业务指导工作。
各级各类医疗保健机构，应当在当地卫生行政部门统筹安排和卫生防疫机构的业务指导下，承担卫生行政部门指定责任区内的计划免疫工作。
驻桂部队的计划免疫工作，由军队卫生主管部门依法实施监督管理。
第六条 计划免疫疫（菌）苗包括：三型混合脊髓灰质炎活疫苗，麻疹活疫苗，百日咳菌苗、白喉类毒素、破伤风类毒素混合制剂（简称百白破混合制剂），卡介苗和国家卫生行政部门规定的其他疫（菌）苗种类。
自治区卫生行政部门根据本自治区传染病的流行情况，经自治区人民政府批准，可以决定增加计划免疫所用疫（菌）苗的种类及预防接种项目。
县级以上卫生行政部门可以根据本地传染病流行情况，在本行政区域内采取强化或者应急预防接种措施，并及时报告同级人民政府。
第七条 禁止供应过期、失效、伪劣的计划免疫（菌）苗。
各级卫生防疫机构必须严格按照国家有关规定对接种工作人员进行技术培训。
第八条 各级各类医疗保健机构及其接种工作人员必须严格按照国家计划免疫技术规程进行预防接种，保证接种质量；必须在规定时限内完成本责任区的计划免疫工作任务。
禁止使用过期、失效或者非卫生防疫机构供应的计划免疫疫（菌）苗。
第九条 卫生行政部门、卫生防疫机构及医疗保健机构在进行预防接种前，应当公告预防接种时间、地点及对象。
新生儿父母或者其他监护人，应当在新生儿出生后30日内到指定的医疗保健机构或者卫生防疫机构办理由自治区卫生行政部门统一制作的预防接种证，并按规定接受预防接种。
医疗保健机构或者卫生防疫机构为儿童预防接种后，应当如实填写预防接种证，并按照国家和本自治区规定的预防接种报告制度及时报告。
预防接种证实行儿童一人一证，不得伪造、涂改或者转借他人。
第十条 临时居住满3个月以上的暂住人口中的计划免疫对象，应当到暂住地医疗保健机构接受预防接种，并办理有关接种手续。暂住地医疗保健机构应当为其进行预防接种。
第十一条 国家和自治区规定的计划免疫种类的疫（菌）苗的购置经费列入自治区财政预算予以保障，但国家和自治区规定由被接种者承担费用的疫（菌）苗除外。
计划免疫中的预防接种、冷链运转、冷链设备的维修和更新等经费由各级政府在年度预算安排的卫生事业费中列作专项经费拨付。
各级卫生行政部门应当加强对计划免疫经费的管理和监督，保证专款专用，禁止侵占和挪用。
第十二条 县级以上卫生行政部门应组织有关人员成立预防接种异常反应和事故鉴定小组，负责对本行政区域内计划免疫中出现的各种预防接种异常反应和事故进行鉴定，并出具鉴定结论书。其他任何单位和个人不得出具鉴定结论书。
第十三条 医疗保健机构及其预防接种工作人员、儿童家长或者监护人，对发生的预防接种异常反应或者预防接种事故，应当立即采取措施，进行抢救治疗和处理，保存有关材料，并及时向卫生防疫机构报告。卫生防疫机构在接到预防接种异常反应或者预防接种事故报告后，应当立即派员进行现场调查和处理，并向同级卫生行政部门和上一级卫生防疫机构报告。
第十四条 发生预防接种异常反应或者事故后，县级以上卫生行政部门应当及时组织预防接种异常反应和事故鉴定小组进行鉴定，鉴定结论书及时送达给有关当事人，并将卫生防疫机构调查结果和鉴定小组鉴定结论报告同级人民政府及上一级卫生行政部门。
当事人对鉴定结论有异议的，可以在接到鉴定结论书之日起15日内向上一级卫生行政部门组织的预防接种异常反应和事故鉴定小组申请鉴定，上一级鉴定小组应当在收到当事人的申请鉴定报告后30日内作出鉴定结论。
当事人对上一级鉴定结论仍有异议的，可以依法向人民法院提起诉讼。
第十五条 经鉴定为预防接种异常反应或者预防接种事故的，按照国家有关法律和规定处理。
第十六条 违反本条例，有下列行为之一的，由县级以上卫生行政部门责令限期改正，可以并处500元以上5000元以下的罚款；对主管人员和直接责任人员依法给予行政处分；构成犯罪的，依法追究刑事责任：
（一）玩忽职守，致使计划免疫疫（菌）苗不能及时供应，造成计划免疫工作无法正常进行的；
（二）供应过期、失效、伪劣的计划免疫疫（菌）苗或者使用过期、失效、伪劣以及非卫生防疫机构供应的计划免疫疫（菌）苗的；
（三）拒不承担计划免疫工作的；
（四）违法出具预防接种异常反应和事故鉴定结论书的。
第十七条 未按时完成预防接种任务或者未按计划免疫技术规程进行预防接种的，由县级以上卫生行政部门责令改正，视情节轻重对主管人员和直接责任人员依法给予行政处分。
第十八条 计划免疫对象不按规定进行预防接种的，应当责令限期接种，有疫情发生时可以强制接种。
第十九条 伪造、涂改或者转借预防接种证的，由县级以上卫生行政部门处以50元以上500元以下罚款。
第二十条 擅自提高预防接种收费标准或者增设收费项目的，由物价部门依法查处。
第二十一条 挪用计划免疫经费或者侵占计划免疫设备的，由县级以上卫生行政部门责令退回，对主管人员和直接责任人员依法给予行政处分；构成犯罪的，依法追究刑事责任。
第二十二条 罚没款一律使用自治区财政部门统一印制的罚没收据，并全额上缴国库。
第二十三条 本条例自公布之日起施行。
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)
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.
