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Promulgated by Order No. 21 of the State Administration of Taxation on February 10, 2010...
Promulgated by Decree No. 362 of the State Council of the People’s Republic of China...
Adopted at the 24th Meeting of the Standing Committee of the Ninth National People’s Congress...
Adopted at the 16th Meeting of the Standing Committee of the Sixth National People’s Congress...
Adopted at the Fifth Session of the Seventh National People’s Congress on April 3, 1992...
Adopted at the 75th Executive Meeting of the State Council on December 31, 2014 Promulgated...
Adopted at the 21st Meeting of the Standing Committee of the Ninth National People’s Congress...
Adopted at the Second Session of the Fifth National People’s Congress on July 1, 1979...