Chapter I General Provisions Article 1 In order to strengthen the administration of foreign-related tax collection, safeguard national sovereignty and economic interests, protect the legitimate rights and interests of taxpayers and foreign businessmen, and promote the development of foreign economic exchanges in our province, these measures are formulated in accordance with the national income tax law for Chinese-foreign joint ventures, the income tax law for foreign enterprises, the individual income tax law, the consolidated industrial and commercial tax regulations (draft) and relevant policies, and in light of the actual situation in our province. Article 2 All Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures, foreign-funded enterprises, resident representative offices of foreign enterprises and other economic organizations established within the territory of this province shall, except as otherwise provided by the state, collect enterprise income tax, consolidated industrial and commercial tax, urban property tax, vehicle and vessel license tax, personal income adjustment tax for China employees and personal income tax paid by foreigners engaged in various jobs. Article 3 Units and individuals (hereinafter referred to as taxpayers) and units and individuals (hereinafter referred to as taxpayers and withholding agents) who are obligated to pay taxes on foreign-related taxes must fulfill their tax obligations or withhold and remit taxes in accordance with the provisions of foreign-related tax laws and regulations. Article 4 Taxes of Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-funded enterprises (hereinafter referred to as foreign-invested enterprises) shall be collected and managed according to their subordinate relationship. The taxation of foreign-invested enterprises in central and provincial units shall be the responsibility of the Provincial Taxation Bureau; The taxation of foreign-invested enterprises in Xi municipal units is the responsibility of Xi Taxation Bureau. All regions, departments, units and individuals shall cooperate with and assist the tax authorities to do a good job in the collection and management of foreign-related taxes, and shall not sign contracts, agreements or other written documents in any form that contradict the existing foreign-related tax laws and regulations. Article 5 Any unit or individual has the right to report and expose violations of foreign-related tax laws and regulations, and the tax authorities shall keep confidential the informants and give them praise and rewards. Chapter II Tax Registration Article 6 All foreign-invested enterprises established in this province, their branches established inside and outside the province, foreign resident offices and other economic organizations, as well as foreign personnel who contract construction, installation, assembly, exploration and other engineering projects and engage in other production and business activities shall, within 30 days from the date of obtaining their business licenses, go through tax registration with the local tax authorities.

Taxpayers should fill in the tax registration form when handling tax registration, and attach copies or photocopies of approval documents, contracts, agreements, articles of association, business licenses and other related documents; Foreigners should also provide passports. Article 7 After tax registration, if a taxpayer changes the enterprise name, business scope, domicile, reorganization, division, merger, change of registered capital or other matters that need to be registered for tax registration, it shall, within 30 days from the date of approval by the relevant departments, go through the formalities of change registration, re-registration or cancellation of registration with the local tax authorities with relevant certification materials.

Units or individuals that suspend business for some reason shall, within 30 days before the suspension of business, handle the tax registration of suspension of business with the local tax authorities with the approval documents of relevant departments, settle the tax payable and hand in the cancellation invoices.

Foreigners who are obliged to pay taxes in this province shall, after finishing their work or providing labor services, go through the cancellation of registration with the local tax authorities within seven days before leaving the country with relevant supporting documents. Chapter III Tax Assessment Article 8 Foreign-invested enterprises shall truthfully fill in the tax assessment declaration form within 30 days from the date of starting business, and submit the business nature, mode, scope, production technology, product name, performance, use, financial accounting treatment methods, income, income and other taxable items to the local tax authorities. After examining and determining the applicable tax types, tax items, tax rates and tax payment links, tax basis, tax declaration, tax payment period and tax payment methods, the tax authorities shall notify taxpayers in writing.

Taxpayers should report to the competent tax authorities within 15 days from the date of change when the tax appraisal items change. After examination and approval by the tax authorities, the tax assessment notice will be revised and notified to taxpayers. The tax levied or withheld shall also be notified in writing to the taxpayer and withholding agent. When the newly promulgated or revised foreign-related tax laws and regulations change from the original tax assessment, the tax authorities shall notify taxpayers, tax collectors and withholding agents to implement them in accordance with the changed foreign-related tax laws. Chapter iv tax returns article 9 taxpayers must submit tax returns to the local tax authorities within the prescribed time limit.

Taxpayers of consolidated industrial and commercial tax and taxpayers withholding and collecting taxes shall submit tax returns and tax withholding and collecting reports to the competent tax authorities within seven days after the end of the month.

The enterprise income tax taxpayer shall submit the prepayment income tax return and quarterly accounting statements within 15 days after the end of the quarter; Within four months after the end of the year, submit the annual income tax return, final accounting statement and other relevant tax payment materials, and attach the audit report of People's Republic of China (PRC) certified public accountant.

Foreign enterprise income tax withholding agents shall, within five days after each tax withholding, submit the tax withholding report form and relevant tax payment materials.

Taxpayers of foreign companies, enterprises and other economic organizations who contract construction, installation, assembly, exploration and other engineering operations or provide labor services for related engineering projects within the territory of China shall file tax returns within the time limit determined by the construction site and the competent tax authorities.

Individual income tax payers shall, within seven days after the end of the month, submit individual income tax returns and individual income tax withholding reports, as well as taxable income and other relevant supporting materials.

If a taxpayer is unable to file a tax return on schedule for some reason, it shall file an application within the prescribed reporting period. The local tax authorities may, according to the circumstances, grant an extension or approve the advance payment of taxes, and notify taxpayers to pay taxes in advance, and then make final settlement after formal declaration, and refund more and make up less.

The tax declaration period and the last day of the tax payment period may be postponed in case of legal holidays or holidays in China.