中华人民共和国外商投资企业和外国企业所得税(14)

中华人民共和国外商投资企业和外国企业所得税法(英文版)

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.