中华人民共和国外商投资企业和外国企业所得税(21)

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)

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