中华人民共和国外商投资企业和外国企业所得税

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)

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）

INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF

CHINA FOR ENTERPRISESWITH FOREIGN INVESTMENT

AND FOREIGN ENTERPRISES

(Adopted at the Fourth Session of the Seventh National

People'sCongress on April 9, 1991, promulgated by Order No. 45 of the

President ofthe People's Republic of China on April 9, 1991 and effective

as of July1, 1991)

Important Notice:

In case of discrepancy, the original version in Chinese shall prevail.

Whole Document

INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR

ENTERPRISES WITH