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Relevant provisions on taxation for doing business in China

Updated: Dec 29, 2017 english.legalinfo.gov.cn Print
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Foreign enterprises in China should pay tax and enjoy preferential treatment of tax discount, tax-free in accordance with relevant state tax provisions. Enterprises must set up the accounting books, independent accounting and submitting financial reports, under the supervision of the financial and tax authorities. For those which refuse to set up the accounting books in China, the financial and tax authorities can impose a fine, the industrial and commercial administrative organs shall order them to cease operation or revoke their business licenses.


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