Article 12 The income tax already paid abroad by an enterprise with foreign investment for its income originating outside China may, in filing its consolidated income tax return, be deducted from its total tax amount payable, however, the amount deducted may not exceed the tax amount payable calculated in accordance with the provisions of this Law for its income abroad.

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。

Article 13 When an enterprise with foreign investment or an organization or site of a foreign enterprise set up in the territory of China dealing in production and business operations conducts business transactions with its associated enterprises, the costs or fees shall be paid or received in the same way as that for business transactions among independent enterprises.

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。

If such payment or receipt of costs or fees is not made in the same way as that for business transactions among independent enterprises for the purpose of reducing its taxable income amount, the tax authority has the power to make necessary adjustment.

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。

Article 14 Enterprises with foreign investment and organizations or sites of foreign enterprises set up in the territory of China dealing in production or business operations shall, for the important items of registration such as their establishment, move, merger, split, termination or modification, go through the registration or the registration of modification and cancellation with the administrative management departments for industry and commerce, and shall, on the strength of relevant documents, go through the taxation registration or the registration of modification and cancellation with the local tax authority.

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。

Article 15 The enterprise income tax and local income tax are calculated annually and advance payment shall be made quarterly.

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。

The advance payment shall be made within 15 days after the end of each quarter; the final settlement shall be made within five months after the end of each tax year, and any payment in excess shall be refunded and any deficiency shall be made up.

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。

Article 16 Enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of China dealing in production or business operations shall, within each period of time for the advance payment of income tax, submit the income tax declaration forms for the advance payment to local tax organs; and shall, within four months after the end of a tax year, submit the annual income tax declaration forms and final accounting statements.

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，有合法凭证作为记帐依据。

Article 17 The financial and accounting systems of enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of China dealing in production or business operations shall be submitted to the local tax authority for reference. Every accounting record must be complete and accurate, and has lawful vouchers as accounting certificate.

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。

Where the financial or accounting treatment procedures of an enterprise with foreign investment or an organization or site of a foreign enterprise set up in the territory of China dealing in production or business operations are not in conformity with the relevant regulations of the State Council on taxation, the tax shall be calculated and paid by applying the relevant regulations of the State Council on taxation.

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。

Article 18 If the amount in surplus after the deduction of enterprise's undistributed profits, various funds and liquidation expenses from the net amount of assets or the remaining property of a foreign investment enterprise that is under liquidation exceeds the actual amount of contributed capital, the portion in excess shall be the liquidation income on which the income tax shall be charged in accordance with the provisions of this Law.

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，都应当缴纳百分之二十的所得税。

Article 19 In case a foreign enterprise does not have an organization or site in the territory of China but has profits, interests, rental, royalty and other income originating in China, or has an organization or a site in the territory of China but the above-said income does not have any actual connection with its organization or site, a 20 per cent income tax shall be charged on all above-said income.

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。

In regard to the income tax charged in accordance with the provisions of the preceding paragraph, the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent.

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