全国人民代表大会


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.


四川省人大常委会


四川省农作物种子管理条例



　　(1984年9月2日四川省第六届人民代表大会常务委员会第八次会议通过根据1991年5月28日四川省第七届人民代表大会常务委员会第二十三次会议关于修改《四川省农作物种子管理条例》的决定第一次修正2001年9月22日四川省第九届人民代表大会常务委员会第二十五次会议修订 根据2006年9月28 日四川省十届人民代表大会常务委员会第二十三次会议关于修改《四川省农作物种子管理条例》的决定第二次修正)

　　第一条　根据《中华人民共和国种子法》，结合四川省实际，制定本条例。

　　第二条　在本省行政区域内从事农作物品种选育和种子生产、经营、使用、管理等活动，适用本条例。

　　第三条　县级以上人民政府农业行政主管部门主管本行政区域内农作物种子工作，其所属的种子管理机构负责具体管理工作。

　　第四条　省人民政府设立专项资金，用于扶持良种选育、试验和推广。

　　农作物种子行政管理和执法监督所需经费列入同级人民政府财政预算。

　　第五条　县级以上人民政府应当贮备一定数量的救灾备荒种子。贮备计划和动用贮备救灾备荒种子，由县级以上人民政府农业行政主管部门报同级人民政府批准。

　　贮备救灾备荒种子所需贮藏设施，由同级人民政府按国家有关规定解决；贮备救灾备荒种子产生的政策性亏损，由同级财政对承储单位予以适当补贴。

　　第六条　主要农作物品种在推广应用前应当通过国家级或者省级审定，具体审定办法，按国务院农业行政主管部门的规定执行。

　　主要农作物以外的其他农作物品种是否申请品种审定由选育者决定。

　　通过审定或者同意引种的主要农作物品种，在推广应用过程中发现有不可克服的缺陷或者丰产性等优势丧失的，经省农作物品种审定委员会审核同意后，由省农业行政主管部门公告停止经营、推广。

　　第七条　 有下列情形的品种，不得经营、推广：

　　（一）应当审定而未经审定通过的；

　　（二）未经同意引种的；

　　（三）审定通过或者同意引种但不在适宜种植区域内的；

　　（四）省级以上农业行政主管部门公告停止使用的。

　　第八条　通过国家级或者省级审定的品种，在本省审定或者引种，应当使用原审定名称。

　　通过审定和引种的品种，其包装标识和宣传广告应当使用审定名称，不得使用其他名称；审定名称应当印制在种子包装物表面上部三分之一范围内，字体应当显著、突出，单字面积应当大于其他标识文字的单字面积的1倍，字体颜色与背底形成强烈反差。

　　第九条　引种应当具备下列条件：

　　（一）引种单位具有主要农作物种子经营许可证；

　　（二）品种通过国家级或者省级审定；

　　（三）品种属于相邻省、自治区、直辖市同一适宜生态区域；

　　（四）经省农业行政主管部门组织试验并同意。

　　第十条　主要农作物品种参加区域试验1年后，按照省以上农作物品种审定委员会指定的区域进行生产试验。试验品种不得有偿使用。

　　第十一条　主要农作物的商品种子生产实行许可制度。

　　申请种子生产许可证的，由直接组织种子生产的单位或者个人提出申请。

　　委托农民或者乡村集体经济组织生产的，由委托方提出申请；委托其他经济组织生产的，由委托方或者受托方提出申请。

　　变更主要农作物种子生产地点和品种的，应当依法办理变更登记手续。

　　第十二条　申请主要农作物种子生产许可证的，应当具备《中华人民共和国种子法》第二十一条规定的条件，并达到以下要求：

　　（一）生产主要农作物杂交种子的，注册资本500万元以上；生产主要农作物杂交亲本种子和常规种原种种子的，注册资本100万元以上；

　　（二）种子晒场500平方米以上或者有种子烘干设备，种子仓库800平方米以上，种子检验用房60平方米以上，仪器达到一般种子质量检验机构的标准；

　　（三）经省级以上农业行政主管部门考核合格的种子检验人员2名以上；熟悉种子生产技术的中级以上农业技术职务人员3名以上，其中农业高级技术职务人员1名以上。

　　第十三条　申请主要农作物杂交种子及其亲本种子、常规种原种种子生产许可证的，应当提交以下资料：

　　（一）生产许可证申请表；

　　（二）种子检验人员资格证明、种子生产技术人员技术职务证书复印件；

　　（三）注册资本证明；

　　（四）检验设施和仪器设备清单及产权证明；

　　（五）种子晒场情况介绍或者种子烘干设备和仓储设施清单及产权证明；

　　（六）种子生产地点情况介绍及检疫证明；

　　（七）种子生产所在村的生产种子的证明（含品种、面积）；

　　（八）生产品种介绍，品种为授权品种的，应当提交品种权人同意生产的书面证明或者品种转让合同，生产种子是转基因品种的，应当提交农业转基因生物安全证书；

　　（九）种子生产质量保证制度。

　　第十四条 申请主要农作物杂交种子及其亲本种子、常规种原种种子生产许可证的，按以下程序办理：

　　（一）申请人向生产所在地县级人民政府农业行政主管部门提出申请；

　　（二）县级人民政府农业行政主管部门应当在收到申请材料之日起20日内完成审核工作；审核时应当对生产地点、晾晒烘干设施、仓储设施、检验设施和仪器设备进行实地考察，对符合条件的，签署审核意见，报省人民政府农业行政主管部门，审核不予通过的，书面通知申请人并说明原因；

　　（三）省人民政府农业行政主管部门应当在收到审核意见之日起20日内完成核发工作，对符合条件的，发给生产许可证，不符合条件的，应当制作不予核准通知书，由审核机关转交申请人。

　　第十五条　主要农作物常规种的大田用种生产许可证，由生产所在地县级以上人民政府农业行政主管部门核发。核发条件由省人民政府农业行政主管部门根据本条例具体规定。

　　第十六条　种子生产应当保证质量。受委托制种（繁殖）基地的农户，应当服从统一安排，不得妨碍种子生产。因规划制种（繁殖）隔离区给农户造成损失的，由组织种子生产的单位或者个人予以赔偿。

　　第十七条　申请主要农作物杂交种子经营许可证的，应当具备《中华人民共和国种子法》第二十九条规定的条件，并达到以下要求：

　　（一）注册资本500万元以上；

　　（二）种子晒场500平方米以上，种子仓库800平方米以上，种子检验用房60平方米以上，仪器达到一般种子质量检验机构的标准；

　　（三）经省级以上农业行政主管部门考核合格的种子检验人员2名以上；中级以上农业技术职务人员3名以上，其中农业高级技术职务人员1名以上。

　　第十八条　申请主要农作物杂交种子的亲本种子、常规种原种种子经营许可证的，应当具备《中华人民共和国种子法》第二十九条规定的条件，并达到以下要求：

　　（一）注册资本100万元以上；

　　（二）经省级以上农业行政主管部门考核合格的种子检验人员1名以上。

　　第十九条　申请主要农作物杂交种子及其亲本种子、常规种原种种子经营许可证，应当提交以下材料：

　　（一）经营许可证申请表；

　　（二）注册资本证明；

　　（三）种子检验人员、贮藏保管人员资格证明、技术人员技术职务证书复印件；

　　（四）检验种子质量的仪器设备、加工设备、仓储设施的清单及产权证明；

　　（五）种子经营场所证明。

　　第二十条　申请主要农作物杂交种子及其亲本种子、常规种原种种子经营许可证的，按以下程序办理：

　　（一）申请人向经营者所在地县级人民政府农业行政主管部门提出申请；

　　（二）县级人民政府农业行政主管部门应当在收到申请材料之日起20日内完成审核工作；审核时应当对经营场所及加工、包装、贮藏保管设施和检验种子质量的仪器设备进行实地考察，对符合条件的，签署审核意见，报省人民政府农业行政主管部门，审核不予通过的，书面通知申请人并说明原因；

　　（三）省人民政府农业行政主管部门应当在收到审核意见之日起20日内完成核发工作，对符合条件的，发给主要农作物杂交种子及其亲本种子、常规种原种种子经营许可证，不符合条件的，应当制作不予核准通知书，由审核机关转交申请人。

　　第二十一条　申请主要农作物常规种的大田用种经营许可证、主要农作物以外的种子经营许可证的，注册资本为100万元以上；其他条件及程序，由省人民政府农业行政主管部门根据本条例具体规定。

　　第二十二条　农民个人自繁、自用的常规种子有剩余的，可以在集贸市场上出售、串换，不需要办理种子经营许可证。

　　第二十三条　种子经营者有下列情形之一的，可以不再办理种子经营许可证，但不得分装、包装种子，并应当在办理或者变更营业执照之日起15日内向当地县级人民政府农业行政主管部门备案：

　　（一）种子经营者专门经营不再分装的包装种子的，提交营业执照复印件；

　　（二）受具有种子经营许可证的种子经营者书面委托代销其种子的，提交营业执照、委托代销合同、销售品种名录、种子经营许可证复印件；

　　（三）种子经营者按照经营许可证规定的有效区域设立分支机构的门市销售种子的，提交营业执照复印件。

　　种子经营者按照经营许可证规定的有效区域设立分支机构的，提交种子经营许可证、营业执照复印件、销售品种名录，并向当地县级人民政府农业行政主管部门和原发证机关备案。

　　种子经营者提交的种子经营许可证、委托代销合同复印件，应当加盖委托单位印章。

　　第二十四条　种子经营者专门经营不再分装的包装种子的，或者受具有种子经营许可证的种子经营者书面委托代销其种子的，以及种子经营者按照经营许可证规定的有效区域设立分支机构的门市销售种子的，应当具备下列条件：

　　（一）经县级以上人民政府农业行政主管部门培训，有农业技术基础知识的人员；

　　（二）必要的种子保管条件；

　　（三）固定的营业场所。

　　具有种子经营许可证的种子经营者委托代销种子的，委托和被委托双方应当签订书面委托代销协议，被委托方不得再委托代销种子。

　　种子经营者应当向购种者出具有效购种凭证，被委托方出售种子应当使用委托方的有效售种凭证。种子经营者应当依法建立种子经营档案。

　　第二十五条　对栽培、气候、区域等条件有特定要求或者属特殊、专用用途的种子，种子经营者应当向种子使用者提供相应栽培措施和使用条件的说明。

　　第二十六条　禁止任何单位和个人到他人的种子生产基地向农户收购种子。

　　第二十七条　农业行政主管部门负责农作物种子质量的监督工作。

　　承担农作物种子质量抽查检验工作的检验机构，应当具备相应的检测条件和能力，并经省级以上人民政府有关行政主管部门考核合格。

　　第二十八条　农作物种子包装标签应当包括产量、特征特性、适宜区域、抗病性、抗逆性内容。

　　农作物种子广告、包装标签使用的数据和引用语应当与该品种审定公告一致。

　　第二十九条　由于不可抗力原因，为生产需要必须使用低于国家或者地方规定的种用标准的农作物种子的，应当经用种地县级以上人民政府批准，但种子标签应当注明种子的实际质量指标和使用方法。

　　第三十条　违反本条例第七条规定之一的，由县级以上人民政府农业行政主管部门责令改正，没收种子和违法所得，并处以 1万元以上5万元以下罚款。

　　第三十一条　违反本条例第八条第二款规定的，由县级以上人民政府农业行政主管部门责令改正，并处以1000元以上1万元以下罚款。

　　第三十二条　违反本条例第二十三条或者第二十四条第二款、第三款规定的，由县级以上人民政府农业行政主管部门责令改正，并处以1000元以上1万元以下罚款。

　　第三十三条　违反本条例第二十五条规定的，由县级以上人民政府农业行政主管部门责令改正，拒不改正的，没收种子和违法所得。

　　第三十四条　违反本条例第二十六条规定的，由县级以上人民政府农业行政主管部门责令停止收购，没收种子和违法所得，并处以1万元以上5万元以下罚款。

　　第三十五条　违反本条例第二十八条第二款规定，由县级以上人民政府农业行政主管部门或者工商行政管理机关责令改正，并处以1000元以上1万元以下罚款。

　　第三十六条　违反《中华人民共和国种子法》和本条例有关规定，给种子使用者造成损失的，种子经营者应予赔偿，赔偿额包括购种价款、有关费用和可得利益损失；构成犯罪的，依法追究刑事责任。

　　第三十七条　农业行政主管部门执法检查时，对涉嫌违法生产、经营的种子，经县级以上人民政府农业行政主管部门负责人批准，可以先行登记保存。

　　转移先行登记保存种子的，由县级以上人民政府农业行政主管部门处以种子货值2倍以上5倍以下罚款。

　　第三十八条　违反本条例规定，行政主管部门及其工作人员不按规定实施行政许可、监督检查、处罚、强制措施的，对其直接负责的主管人员和其他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。

　　第三十九条　本条例所称主要农作物是指稻、小麦、玉米、棉花、大豆、油菜、马铃薯、甘薯。

　　第四十条　少数民族地区生产主要农作物商品种子以及经营农作物种子的具体标准，由省人民政府农业行政主管部门另行规定。

　　第四十一条　本条例自公布之日起施行。