中华人民共和国外商投资企业和外国企业所得税(20)

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)

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