中华人民共和国外商投资企业和外国企业所得税(19)

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)

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