The tax payable shall be withheld from the amount paid by the payer each time.

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。

The withholding agent shall, within five days, turn over the tax amount withheld each time to the state treasury, and submit a report on the income tax withheld to the local tax authority.

对下列所得，免征、减征所得税：

The following income is exempted from, or reduced of, the income tax:

（一）外国投资者从外商投资企业取得的利润，免征所得税；

1. profits earned by a foreign investor from an enterprise with foreign investment are exempted from the income tax;

（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；

2. interest income from loans lent to the Chinese Government and state banks of China by international financial organizations is exempted from the income tax;

（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；

3. interest income from loans lent to state banks of China by foreign banks at preferential interest rates is exempted from the income tax; and

（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，可以减按百分之十的税率征收所得税，其中技术先进或者条件优惠的，可以免征所得税。

4. on the royalty received from the supply of proprietary technologies for scientific research, energy resources exploration, development of the communications industry, agricultural, forestry and animal husbandry production, and the development of important technologies, the income tax may be charged at the reduced rate of 10 per cent upon approval by the competent department of the State Council for taxation, and if the technology supplied is advanced or the terms are preferential, the income tax may be exempted from.

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。

Where, apart from those provided by this Article, it is necessary to grant preferential treatment of income tax reduction or exemption for the profits, interests, rental, royalty and other income, the State Council shall make regulations thereon.

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。

Article 20 Tax authorities have the power to conduct inspections into the financial, accounting and tax payment affairs of enterprises with foreign investment and organizations or sites of foreign enterprises set up in the territory of China dealing in production or business operations; and have the power to conduct inspections into the withholding agents on the condition on tax withheld.

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。

The units and the withholding agents being inspected must report thereto true to fact and provide relevant materials, and may not refuse or make any concealment.

税务机关派出人员进行检查时，应当出示证件，并负责保密。

When the tax officials dispatched by the tax authorities carry out inspections, they shall show and present their certificates and shall be responsible for keeping confidential therefor.

第二十一条依照本法缴纳的所得税以人民币为计算单位。

Article 21 Income tax charged in accordance with this Law shall use Renminbi as the calculating unit.

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。

Where the income is in foreign currency, it shall be converted into Renminbi according to the exchange rate quoted by the state exchange control organ for paying the tax.

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，按日加收滞纳税款千分之二的滞纳金。

Article 22 In case a taxpayer fails to pay the tax within the set period of time, or in case a withholding agent fails to turn over the tax withheld within the set period of time, the tax authority shall, in addition to ordering to make payment within a set period of time, impose a fine for overdue payment of 0.2 per cent of the overdue tax amount for each day, starting from the day on which the payment becomes overdue.

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。

Article 23 Whoever fails to complete the taxation registration or registration on modifications or cancellation with the tax authority within a set period of time, fails to submit the income tax declaration form, final accounting statements or declaration form on income tax withheld to the tax authority within a set period of time, or fails to report and submit its financial and accounting systems to the

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