中华人民共和国外商投资企业和外国企业所得税(2)

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)

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