卫生部办公厅关于印发《甲型H1N1流感医院感染控制技术指南（试行）》的通知
卫生部办公厅
卫生部办公厅关于印发《甲型H1N1流感医院感染控制技术指南（试行）》的通知
各省、自治区、直辖市卫生厅局，新疆生产建设兵团卫生局：
为指导医疗机构做好甲型H1NI流感医院感染的预防与控制工作，减少和避免甲型H1NI流感医院感染的发生，我部组织有关专家在结合世界卫生组织和其他国家关于甲型H1N1流感医院感染防控技术经验和标准指南的基础上，研究制定了《甲型H1N1流感医院感染控制技术指南（试行）》，现印发给你们。我部将根据世界卫生组织和其他国家的关于甲型H1N1流感医院感染防控技术经验和研究成果的进展情况，必要时组织专家对《甲型H1N1流感医院感染控制技术指南（试行）》进行修订和完善。
请各省级卫生行政部门将实施中的有关情况及时反馈我部医政司。
卫生部办公厅
二〇〇九年五月十三日
甲型H1N1流感医院感染控制技术指南
（试行）
甲型H1N1流感是一种新的甲型H1N1病毒引起的急性呼吸道传染病，具有较强的传染性，可通过近距离飞沫和接触传播。目前，甲型H1N1流感疫情已在全球较大范围内传播，世界卫生组织已将流感大流行预警级别提至5级。我国已将甲型H1N1流感纳入《中华人民共和国传染病防治法》规定的乙类传染病，并采取甲类传染病的预防、控制措施。
为指导医疗机构做好甲型H1NI流感医院感染的预防与控制工作，减少和避免甲型H1NI流感医院感染的发生，根据甲型H1N1流感流行病学的特点，特制定本技术指南。
一、基本要求
（一）医疗机构应当加强医务人员对甲型H1NI流感防治知识的培训，做到早发现、早诊断、早报告、早隔离、早治疗。
（二）指定医疗机构应在易于隔离的地方设立相对独立的发热门（急）诊、隔离留观室，定点收治甲型H1NI流感患者的医疗机构应当设立专门病区。
（三）医疗机构应当根据甲型H1N1流感的流行病学特点，针对传染源、传播途径和易感人群这三个环节，制定相应的工作制度，建立并落实岗位责任制。
（四）医疗机构应当重视和加强消毒隔离和防护工作，采取切实可行的措施，确保消毒隔离和个人防护等措施落实到位，保证工作效果。
二、隔离技术
（一）隔离的原则。
1．对甲型H1N1流感疑似患者和确诊患者应当及时采取隔离措施，甲型H1N1流感疑似患者和确诊患者应当分开安置，并进行单间隔离。确诊患者可以置于多人房间，不设陪护。患者的活动应当限制在隔离病房内进行。与患者相关的诊疗活动尽量在病区内进行。
2．根据甲型H1N1流感的传播途径，在实施标准预防的基础上，采取飞沫隔离与接触隔离措施。具体措施包括：
（1）患者应安置在具备有效通风条件（至少每5分钟空气交换1次）的隔离病房内。有条件的，可安置在负压病房内进行隔离。
（2）若条件不允许时，可以将确诊患者置于同一房间，床间距>1米。
（3）隔离病房的门必须随时保持关闭。
（4）尽量减少进入隔离病房的医务人员数量。
（5）隔离病房应设有专用的卫生间、洗手池。
（6）医疗设备、器械（如听诊器、温度计、血压计等）实行专人专用。用于其他患者前应当进行彻底清洁和消毒。
（7）隔离病房门口放置速干手消毒剂。
（8）隔离病房内放置免触式医疗废物容器及利器盒。
（9）尽量减少患者携带个人物品，餐具、杯子等日用品应置于患者伸手可及之处。
（10）隔离病房门外设专用工作车或者工作台，放置个人防护用品。
（11）隔离病房门外放置有盖容器，收集需要消毒的物品。
（12）隔离病房内设置电话或其他通讯设施，尽量减少人员出入隔离病房。
（13）隔离病房应当设立明确的标识。
3．对患者应当进行培训和指导。具体内容包括：
（1）病情允许时，患者应当佩戴外科口罩。
（2）在咳嗽或者打喷嚏时用卫生纸遮掩口鼻，然后将卫生纸丢入医疗废物桶。
（3）在接触呼吸道分泌物后应当使用肥皂洗手或者使用速干手消毒剂消毒双手。
（4）与他人的距离保持1米以上。
4．医疗机构根据实际工作条件采取区域隔离。具体要求包括：
（1）将整个病区分为清洁区、潜在污染区和污染区。清洁区包括医务人员的值班室、卫生间、男女更衣室、浴室以及储物间、配餐间等，潜在污染区包括医务人员的办公室、治疗室、护士站、内走廊等，污染区包括病室、处置室、污物间等。
（2）在清洁区和潜在污染区、潜在污染区和污染区之间应当分别设立缓冲带或者缓冲间，并有实际的隔离屏障（如隔离门）。
（3）各区之间使用颜色区分，清洁区划蓝色线，潜在污染区划黄色线，污染区划红色线，以警示医务人员。
（4）分别设立医务人员和患者的专用通道。
（5）个人防护用品置于不同区域，医务人员在不同区域穿戴和脱摘相应的防护用品。
（6）整个病区应当通风良好，保证空气流向从清洁区→潜在污染区→污染区，不能逆流。
（二）不同部门的隔离措施。
1．发热门（急）诊
医疗机构应当按规定设立发热门（急）诊，建立预检分诊制度，及时引导相关患者到发热门（急）诊就诊。发热门（急）诊应采取如下措施：
（1）远离其他门诊、急诊，独立设区，出入口与普通门急诊分开，标识明显。
（2）有备用诊室。
（3）设隔离卫生间。
（4）挂号、就诊、检验、检查、取药等能全部在该区域内完成。
（5）设立较独立的医护人员工作区域。
（6）发热和急性呼吸道症状患者应当戴外科口罩，若病情不允许，在咳嗽或打喷嚏时用卫生纸遮掩口鼻，然后将卫生纸丢入医疗废物容器。
（7）近距离接触（距离<1米）急性发热性呼吸道症状患者，医务人员应采用“标准预防+飞沫传播预防”的措施。
2．隔离留观室
（1）独立设区，标识明显。
（2）清洁区、潜在污染区、污染区分区明确，无交叉。办公室与留观室尽量保持一定距离。
（3）留观患者单间隔离，房间内设卫生间。
（4）患者病情允许时，应当戴外科口罩，并限制在留观室内活动。
（三）收治甲型H1N1流感患者定点医院的隔离措施。
1．疑似患者病区应当符合以下要求：
（1）通风良好，独立设区，与其他病区相隔离，有明显标识。
（2）分清洁区、潜在污染区、污染区，三区无交叉。
（3）医务人员办公室与病房有一定距离，无交叉。
（4）疑似患者单间隔离，房间内设卫生间。
（5）患者戴外科口罩，不能离开病房，严禁患者间相互接触。
（6）严格探视制度，不设陪护，原则上不探视，若患者病情危重必须探视时，探视者必须严格按照规定做好个人防护。
2.甲型H1N1流感确诊患者病区应当符合以下要求：
（1）通风良好，独立设区，与其他病区相隔离，有明显标识。
（2）布局合理，分清洁区、潜在污染区、污染区，三区无交叉。
（3）分别设立医务人员和患者专用通道。
（4）患者戴外科口罩，仅限于病房内活动。
（5）收治重症患者的重症监护病房或者具备监护和抢救条件的病室应当设在隔离区。
（6）医务人员办公室与病房有一定距离，无交叉。
（7）严格探视制度，不设陪护，原则上不探视，若患者病情危重必须探视的，探视者必须严格按照规定做好个人防护。
（8）尽量减少转运患者。必须转运时，让患者戴外科口罩，转运人员做好个人防护，并事先告知接受区关于患者的诊断以及相应的医院感染防控措施。除急救外，运送途中避免实施机械通气等易引发气溶胶的危险操作。
（9）患者死亡后，应尽早将尸体送往太平间，告知太平间工作人员死者为甲型H1N1感染患者。太平间、殡葬工作者处理尸体时应当实施标准预防措施。
3.已经建立负压病房的医院可以采取房间隔离，具体要
求包括：
（1）整个病区空气的流向为从办公区 → 走廊 → 缓冲间→ 隔离病房，保证病区通风良好。
（2）将隔离病房视为污染区，隔离病房外的走廊与患者房间之间设立缓冲间，防护用品置于缓冲间内。
（3）医务人员进入隔离病房前，在缓冲间内穿戴防护用品，离开隔离病房时，在缓冲间脱摘防护用品。
（4）患者的一切诊疗护理工作和患者的生活活动均在病室内完成。
三、防护技术
（一）医务人员防护原则。
医务人员甲型H1N1流感的防护依据标准预防原则，并根据甲型H1N1流感的传播途径采取飞沫隔离和接触隔离措施。医疗机构应当根据医务人员在工作时接触甲型H1N1流感疑似患者或确诊患者，按照导致感染的危险性程度采取分级防护，防护措施应当适宜。
1.医院内所有区域应当采取标准预防。标准预防包括以下内容：
（1）所有患者的血液、体液、分泌物、排泄物均被视为具有传染性，必须进行隔离，接触有明显血液、体液、分泌物、排泄物的物质，或者接触非完整的皮肤与粘膜，必须采取防护措施。
（2）要防止经血传播性疾病的传播，又要防止非经血传播性疾病的传播。
（3）强调双向防护。既要预防疾病从患者传至医务人员，又要防止疾病从医务人员传给患者。
2.标准预防的具体措施包括：
（1）手的清洁与消毒是切断接触传播的重要措施，手的清洁与消毒应当符合《医务人员手卫生规范》的要求。
（2）接触血液、体液、分泌物、排泄物等物质以及被其污染的物品时应当戴手套。
（3）脱去手套后立即洗手。
（4）医务人员的工作服、脸部及眼睛有可能被血液、体液、分泌物等物质喷溅污染时，应戴外科口罩、防护眼镜或者面罩，穿隔离衣或防水围裙。
（5）处理所有的锐器时应当特别注意，防止被刺伤。
（6）对患者用后的医疗器械、器具应当采取正确的消毒灭菌措施。
（二）常用防护用品。
1.医务人员使用的防护用品应当符合国家有关标准。
2.常用防护用品包括：口罩（包括外科口罩和医用防护口罩）、防护眼镜或面罩、手套、隔离衣、防护服、鞋套等。
3.应当按照《医疗机构隔离技术规范》要求，正确使用防护用品。
（三）医务人员的防护。
医务人员应当根据接诊患者的不同，采取不同的防护措施，并符合以下要求：
1.一般防护：适用于普通门（急）诊、普通病房的医务人员。
（1）严格遵守标准预防的原则。
（2）工作时应穿工作服、戴外科口罩。
（3）认真执行手卫生。
2.一级防护：适用于发热门（急）诊的医务人员。
（1）严格遵守标准预防的原则。
（2）严格遵守消毒、隔离的各项规章制度。
（3）工作时应穿工作服、隔离衣、戴工作帽和外科口罩，必要时戴乳胶手套。
（4）严格执行手卫生。
（5）下班时进行个人卫生处置，并注意呼吸道与黏膜的防护。
3.二级防护：适用于进入甲型H1N1流感留观室、甲型H1N1流感隔离病房、隔离病区的医务人员；接触从患者身上采集的标本、处理其分泌物、排泄物、使用过的物品和死亡患者尸体的工作人员，转运患者的医务人员和司机。
（1）严格遵守标准预防的原则。
（2）根据甲型H1N1流感的传播途径，采取飞沫隔离与接触隔离。
（3）严格遵守消毒、隔离的各项规章制度。
（4）进入隔离病房、隔离病区的医务人员必须戴医用防护口罩，穿工作服、隔离衣或防护服、鞋套，戴手套、工作帽。严格按照清洁区、潜在污染区和污染区的划分，正确穿戴和脱摘防护用品，并注意呼吸道、口腔、鼻腔黏膜和眼睛的卫生与保护。
穿戴防护用品应遵循的程序：
① 清洁区进入潜在污染区：洗手→戴帽子→戴医用防护口罩→穿工作衣裤→换工作鞋后→进入潜在污染区。手部皮肤破损的戴乳胶手套。
② 潜在污染区进入污染区：穿隔离衣或防护服→戴护目镜/防护面罩→戴手套→穿鞋套→进入污染区。
脱防护用品应遵循的程序：
① 医务人员离开污染区进入潜在污染区前：摘手套、消毒双手→摘护目镜/防护面罩→脱隔离衣或防护服→脱鞋套→洗手和/或手消毒→进入潜在污染区，洗手或手消毒。用后物品分别放置于专用污物容器内。
② 从潜在污染区进入清洁区前：洗手和/或手消毒→脱工作服→摘医用防护口罩→摘帽子→洗手和/或手消毒后，进入清洁区。
③ 沐浴、更衣→离开清洁区。
注意事项：
① 医用防护口罩可以持续应用6小时－8小时，遇污染或潮湿，应及时更换。
② 离开隔离区前应对佩戴的眼镜进行消毒。
③ 医务人员接触多个同类传染病患者时，隔离衣或防护服可连续应用。
④ 接触疑似患者，隔离衣或防护服应在接触每个患者之间进行更换。
⑤ 隔离衣或防护服被患者血液、体液、污物污染时，应及时更换。
⑥ 戴医用防护口罩或全面型呼吸防护器应进行面部密合性试验。
⑦ 隔离区工作的医务人员应每日监测体温两次，体温超过37.5℃及时就诊。
4.三级防护：适用于为实施可引发气溶胶操作的医务人员。
可引发气溶胶的操作包括气管内插管、雾化治疗、诱发痰液的检查、支气管镜、呼吸道痰液抽吸、气管切口的护理、胸腔物理治疗、鼻咽部抽吸、面罩正压通气（如BiPAP和CPAP)、高频震荡通气、复苏操作、死后肺组织活检等。
除二级防护外，应当加戴面罩或全面型呼吸防护器。
（四）患者的防护。
1.甲型H1N1流感疑似患者或者确诊患者按指定路线进入病区。
2.患者进入病区前应当更换患者服，个人物品及换下的衣服集中消毒处理后，存放于指定地点由医疗机构统一保管。
3.患者住院期间不能外出，其活动应限制在病室内，一切诊疗活动也尽量在此病区内完成。
4.严格探视制度，不设陪护，原则上不探视，特殊情况必须探视的，应按照规定的时间和路线，采取严格的防护措施后进行探视。
5.加强患者个人卫生管理。
6.患者住院期间，病情允许时，患者应当戴外科口罩。
7.患者出院、转院时必须进行沐浴，更换干净的衣服后方可离开病房。
8.患者死亡时，应当对尸体及时进行处理。处理方法为：用3000 mg /L的含氯消毒剂或0.5%过氧乙酸棉球或纱布填塞患者口、鼻、耳、肛门等所有开放通道；用双层布单包裹尸体，装入双层尸体袋中，由专用车辆直接送至指定地点火化。
9.患者住院期间使用的个人物品经消毒后，方可交患者或者家属带回家。
（五）医务人员的健康管理。
1.医务人员在接诊、救治和护理甲型H1N1流感疑似病例或确诊病例时，应做好个人防护。
2.应优先考虑为医务人员接种季节性流感疫苗和甲型H1N1流感疫苗。
3.医务人员要每日接受体温监测和流感样症状排查。
4.医务人员出现发热或流感样症状时，要及时报告医院感染管理部门并接受排查，被诊断为甲型H1N1流感疑似病例或确诊病例的医务人员，应立即接受隔离治疗。
5.医疗机构应当合理安排医务人员的工作，避免过度劳累，并及时对其健康情况进行监测，注意监测医务人员的体温和呼吸系统的症状。
四、消毒技术
消毒是切断传播途径，控制甲型H1N1流感感染的重要措施之一，医疗机构必须采取适宜的消毒技术。
（一）空气消毒。
医疗机构可以根据实际情况采取适宜的空气消毒技术。
1．保证空气的流通是控制和预防甲型H1N1流感医院感染的重要措施，可以采取的方法包括：
（1）开窗通风，加强空气流通，并根据气候条件适时调节。
（2）安装通风设备，加强通风。
2.需要时，可采用循环风式空气消毒机进行空气消毒，不必常规采用喷洒消毒剂的方法对室内空气进行消毒。
（二）物体表面、地面的清洁和消毒。
发热门（急）诊和定点医疗机构隔离病房、隔离病区内所有的物体表面、地面都应当进行清洁，受到病原微生物污染时，应当先清洁，再进行消毒。
1．清洁的一般要求包括：
（1）进行湿式清洁，动作轻柔。
（2）所有清洁后的物体表面、地面应当保持干燥。
（3）清洁工作应当区分清洁区、潜在污染区、污染区，逐区进行。湿擦各种物体表面，湿拖地面；抹布、拖把要分区使用，及时更换。
（4）工作人员进行清洁工作时，应当分区穿戴防护用品。
（5）工作完毕后，应当及时清洁和消毒工作用具。
2．物品表面和地面的消毒按照常规的消毒方法，消毒剂可选用0.2％过氧乙酸溶液或有效氯为200mg/L～400mg/L的含氯消毒剂溶液。
（三）防护用品的清洗与消毒。
1.可以重复使用的防护用品，应当将使用后的防护用品放入双层布袋中封扎，可煮沸10分钟消毒或使用250mg /L的含氯消毒剂浸泡15分钟后送洗衣房，清洗消毒。
2.防护眼镜、防护面罩可以使用250mg /L—500 mg /L的含氯消毒剂、0.2%的过氧乙酸或者75%的乙醇浸泡30 分钟后，清洗干燥后备用。
（四） 医疗器械的消毒与灭菌。
按照国家相关规定进行常规处理。
（五）甲型H1N1流感患者使用物品的消毒。
1.患者使用的床单、被罩等物品每周定期更换，被血液、体液、分泌物、排泄物等污染后及时更换。用后的上述物品用双层布袋封扎，可煮沸10分钟消毒或者使用250mg /L的含氯消毒剂浸泡15分钟后送洗衣房，清洗消毒。患者使用物品与医务人员使用物品应当分开清洗、消毒。
2.呼吸治疗装置在使用前应达到高水平消毒，螺纹管尽可能使用一次性使用物品；若重复使用，用后应当立即用500mg /L的含氯消毒剂浸泡消毒30 分钟后，再清洗消毒；也可以使用专用清洗机清洗，水温80℃-93℃清洗10 分钟，烘干备用。氧气湿化瓶应当每24小时进行更换，使用后的湿化瓶浸泡于500 mg /L含氯消毒剂中 30 分钟，无菌水冲洗后干燥备用。呼吸机主机表面清洁后，用500 mg /L的含氯消毒剂擦拭消毒。
3.接触患者的精密仪器设备，设备表面使用70%乙醇或异丙醇擦拭消毒2遍，或整机用环氧乙烷气体消毒。
4.患者使用后的体温计，浸泡于75%乙醇浸泡15 分钟，或者浸泡于0.2%过氧乙酸中10 分钟后，干燥保存。血压计、听诊器等，每次使用前、后用75%的乙醇擦拭消毒。压舌板一人一用一灭菌，或者使用一次性压舌板。
5.氧气瓶在移出隔离病房、隔离病区前，用500 mg /L的含氯消毒剂擦拭消毒外表面。
6.有条件的医院，可以使用电子病历。病历尽可能不带入污染区，病历(包括各种化验单)一旦被污染时，可以使用甲醛氧化法或加热法熏蒸、环氧乙烷气体消毒或者压力蒸汽灭菌（热敏纸除外）。
7.患者使用后的痰杯，应当按照1：1 比例向杯中注入1000mg/L含氯消毒剂处理痰液 60 分钟，然后将痰液倒入厕所。痰杯浸泡于1000mg/L含氯消毒剂中，作用30 分钟，清水冲洗，干燥备用，使用的一次性痰杯，用后按医疗废物处理。
8.患者复用的餐饮具，采用常规消毒方法即可。
（六）患者排泄物、分泌物、呕吐物的处理。
患者排泄物、分泌物、呕吐物等应当使用专用容器盛放，及时进行无害化处理。处理的原则为：
1.设有污水处理系统的医疗机构，患者排泄物、分泌物、呕吐物等可直接入污水池，适当增加污水处理消毒剂的投药量，保证污水处理的余氯含量大于6.5ml/L。
2.无污水处理设施的医疗机构，患者排泄物、分泌物、呕吐物则应按下述方法进行处理：
（1）每1000ml可加50克漂白粉或有效氯20000mg/L消毒剂溶液2000ml，搅匀放置2小时。
（2）将消毒后的污物倒入厕所，盛放容器每天用1000mg/L的含氯消毒剂浸泡15－30 分钟。
（3）被排泄物、呕吐物等污染的地面，用漂白粉或生石灰覆盖，作用60分钟后清理。
（七）终末消毒。
甲型H1N1流感患者出院、转院或者死亡后，患者房间的环境和使用的物品应当进行终末消毒。消毒方法是：
1.空气消毒：无人条件可用紫外线对空气消毒，也可以用15% 过氧乙酸7 ml/m3(即纯过氧乙酸1g/ m3)熏蒸进行消毒；消毒完毕充分通风后方可使用。
2.物体表面和地面：清洁后，使用250 mg /L—500mg/L的含氯消毒剂擦拭物体表面和拖地，作用15-30分钟。
3.患者使用物品的消毒，按照（五）的要求进行。
（八）转运救护车的消毒和人员防护要求。
1．转运救护车辆车载医疗设备（包括担架）专车专用，驾驶室与车厢严格密封隔离，车内设专门的污染物品放置区域，配备防护用品、消毒液、快速手消毒剂。
2. 转运人员穿工作服、隔离衣，戴手套、工作帽、防护口罩和防护眼镜。
3．转运人员接触甲型H1N1流感疑似病例或确诊病例后，要及时更换全套防护物品。
4．非负压救护车转运时应当开窗通风；负压救护车转运时应保持密闭状态，车辆消毒后打开门窗通风。
5．转运甲型H1N1流感疑似病例或确诊病例后，救护车辆必须返回急救中心（站）消毒后再转运下一例患者。
6．救护车的清洁消毒应当先关闭门窗，再用2%过氧乙酸气溶胶喷雾封闭1小时。
7．转运人员的防护、救护车辆的医疗用品及设备消毒、污染物品处理等按照本指南的有关规定执行。
五、医疗废物的管理
在诊疗甲型H1N1流感患者过程中产生的医疗废物，应根据《医疗废物处理条例》和《医疗卫生机构医疗废物管理办法》的有关规定进行处置和管理。
六、患者尸体的处理
（一）患者死亡后，应尽早将尸体运往太平间。转运尸体的工作人员应按照要求穿脱防护用品，包括医用防护口罩、隔离衣、清洁手套和一次性帽子等。
（二）从隔离病房或隔离区转运尸体，应放置于完全密封的尸袋内，慎防体液渗漏，尸袋外表保持清洁。
（三）太平间的管理应当包括以下内容：
1.告知太平间工作人员死者为甲型H1N1流感患者。
2.太平间工作人员处理尸体时应采取标准预防措施，不可直接接触使者的血液、体液及排泄物等。
3．放置于完全密封的尸袋内的尸体，可以安全地运往殡仪馆。如果需要进行解剖，尸体应在太平间冷冻保存，解剖人员应遵循标准预防原则。如果家属仅瞻仰遗容而不接触死者，不必穿戴个人防护用品。
中华人民共和国外商投资企业和外国企业所得税法（附英文）(废止)
全国人民代表大会
中华人民共和国主席令（七届第45号）
《中华人民共和国外商投资企业和外国企业所得税法》已由中华人民共和国第七届全国人民代表大会第四次会议于1991年4月9日通过，现予公布，自1991年7月1日起施行。
中华人民共和国主席 杨尚昆
1991年4月9日
中华人民共和国外商投资企业和外国企业所得税法（附英文）
1991年4月9日第七届全国人民代表大会第四次会议通过
第一条 中华人民共和国境内的外商投资企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。
在中华人民共和国境内，外国企业生产、经营所得和其他所得，依照本法的规定缴纳所得税。
第二条 本法所称外商投资企业，是指在中国境内设立的中外合资经营企业、中外合作经营企业和外资企业。
本法所称外国企业，是指在中国境内设立机构、场所，从事生产、经营和虽未设立机构、场所，而有来源于中国境内所得的外国公司、企业和其他经济组织。
第三条 外商投资企业的总机构设在中国境内，就来源于中国境内、境外的所得缴纳所得税。外国企业就来源于中国境内的所得缴纳所得税。
第四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税的所得额。
第五条 外商投资企业的企业所得税和外国企业就其在中国境内设立的从事生产、经营的机构、场所的所得应纳的企业所得税，按应纳税的所得额计算，税率为30％；地方所得税，按应纳税的所得额计算，税率为3％。
第六条 国家按照产业政策，引导外商投资方向，鼓励举办采用先进技术、设备，产品全部或者大部分出口的外商投资企业。
第七条 设在经济特区的外商投资企业、在经济特区设立机构、场所从事生产、经营的外国企业和设在经济技术开发区的生产性外商投资企业，减按15％的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区的生产性外商投资企业，减按24％的税率征收企业所得税。
设在沿海经济开放区和经济特区、经济技术开发区所在城市的老市区或者设在国务院规定的其他地区的外商投资企业，属于能源、交通、港口、码头或者国家鼓励的其他项目的，可以减按15％的税率征收企业所得税，具体办法由国务院规定。
第八条 对生产性外商投资企业，经营期在十年以上的，从开始获利的年度起，第一年和第二年免征企业所得税，第三年至第五年减半征收企业所得税，但是属于石油、天然气、稀有金属、贵重金属等资源开采项目的，由国务院另行规定。外商投资企业实际经营期不满十年的，应当补缴已免征、减征的企业所得税税款。
本法施行前国务院公布的规定，对能源、交通、港口、码头以及其他重要生产性项目给予比前款规定更长期限的免征、减征企业所得税的优惠待遇，或者对非生产性的重要项目给予免征、减征企业所得税的优惠待遇，在本法施行后继续执行。
从事农业、林业、牧业的外商投资企业和设在经济不发达的边远地区的外商投资企业，依照前两款规定享受免税、减税待遇期满后，经企业申请，国务院税务主管部门批准，在以后的十年内可以继续按应纳税额减征15％至30％的企业所得税。
本法施行后，需要变更前三款的免征、减征企业所得税的规定的，由国务院报全国人民代表大会常务委员会决定。
第九条 对鼓励外商投资的行业、项目，省、自治区、直辖市人民政府可以根据实际情况决定免征、减征地方所得税。
第十条 外商投资企业的外国投资者，将从企业取得的利润直接再投资于该企业，增加注册资本，或者作为资本投资开办其他外商投资企业，经营期不少于五年的，经投资者申请，税务机关批准，退还其再投资部分已缴纳所得税的40％税款，国务院另有优惠规定的，依照国务院的规定办理；再投资不满五年撤出的，应当缴回已退的税款。
第十一条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所发生年度亏损，可以用下一纳税年度的所得弥补；下一纳税年度的所得不足弥补的，可以逐年延续弥补，但最长不得超过五年。
第十二条 外商投资企业来源于中国境外的所得已在境外缴纳的所得税税款，准予在汇总纳税时，从其应纳税额中扣除，但扣除额不得超过其境外所得依照本法规定计算的应纳税额。
第十三条 外商投资企业或者外国企业在中国境内设立的从事生产、经营的机构、场所与其关联企业之间的业务往来，应当按照独立企业之间的业务往来收取或者支付价款、费用。不按照独立企业之间的业务往来收取或者支付价款、费用，而减少其应纳税的所得额的，税务机关有权进行合理调整。
第十四条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所设立、迁移、合并、分立、终止以及变更登记主要事项，应当向工商行政管理机关办理登记或者变更、注销登记，并持有关证件向当地税务机关办理税务登记或者变更、注销登记。
第十五条 缴纳企业所得税和地方所得税，按年计算，分季预缴。季度终了后十五日内预缴；年度终了后五个月内汇算清缴，多退少补。
第十六条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所应当在每次预缴所得税的期限内，向当地税务机关报送预缴所得税申报表；年度终了后四个月内，报送年度所得税申报表和会计决算报表。
第十七条 外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计制度，应当报送当地税务机关备查。各项会计记录必须完整准确，有合法凭证作为记账依据。
外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计处理办法同国务院有关税收的规定有抵触的，应当依照国务院有关税收的规定计算纳税。
第十八条 外商投资企业进行清算时，其资产净额或者剩余财产减除企业未分配利润、各项基金和清算费用后的余额，超过实缴资本的部分为清算所得，应当依照本法规定缴纳所得税。
第十九条 外国企业在中国境内未设立机构、场所，而有取得的来源于中国境内的利润、利息、租金、特许权使用费和其他所得，或者虽设立机构、场所，但上述所得与其机构、场所没有实际联系的，都应当缴纳20％的所得税。
依照前款规定缴纳的所得税，以实际受益人为纳税义务人，以支付人为扣缴义务人。税款由支付人在每次支付的款额中扣缴。扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。
对下列所得，免征、减征所得税：
（一）外国投资者从外商投资企业取得的利润，免征所得税；
（二）国际金融组织贷款给中国政府和中国国家银行的利息所得，免征所得税；
（三）外国银行按照优惠利率贷款给中国国家银行的利息所得，免征所得税；
（四）为科学研究、开发能源、发展交通事业、农林牧业生产以及开发重要技术提供专有技术所取得的特许权使用费，经国务院税务主管部门批准，可以减按10％的税率征收所得税，其中技术先进或者条件优惠的，可以免征所得税。
除本条规定以外，对于利润、利息、租金、特许权使用费和其他所得，需要给予所得税减征、免征的优惠待遇的，由国务院规定。
第二十条 税务机关有权对外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计和纳税情况进行检查；有权对扣缴义务人代扣代缴税款情况进行检查。被检查的单位和扣缴义务人必须据实报告，并提供有关资料，不得拒绝或者隐瞒。
税务机关派出人员进行检查时，应当出示证件，并负责保密。
第二十一条 依照本法缴纳的所得税以人民币为计算单位。所得为外国货币的，应当按照国家外汇管理机关公布的外汇牌价折合成人民币缴纳税款。
第二十二条 纳税义务人未按规定期限缴纳税款的，或者扣缴义务人未按规定期限解缴税款的，税务机关除限期缴纳外，从滞纳税款之日起，按日加收滞纳税款2‰的滞纳金。
第二十三条 未按规定期限向税务机关办理税务登记或者变更、注销登记的，未按规定期限向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，或者未将本单位的财务、会计制度报送税务机关备查的，由税务机关责令限期登记或者报送，可以处以五千元以下的罚款。
经税务机关责令限期登记或者报送，逾期仍不向税务机关办理税务登记或者变更登记，或者仍不向税务机关报送所得税申报表、会计决算报表或者扣缴所得税报告表的，由税务机关处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十四条 扣缴义务人不履行本法规定的扣缴义务，不扣或者少扣应扣税款的，由税务机关限期追缴应扣未扣税款，可以处以应扣未扣税款一倍以下的罚款。
扣缴义务人未按规定的期限将已扣税款缴入国库的，由税务机关责令限期缴纳，可以处以五千元以下的罚款；逾期仍不缴纳的，由税务机关依法追缴，并处以一万元以下的罚款；情节严重的，比照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十五条 采取隐瞒、欺骗手段偷税的，或者未按本法规定的期限缴纳税款，经税务机关催缴，在规定的期限内仍不缴纳的，由税务机关追缴其应缴纳税款，并处以应补税款五倍以下的罚款；情节严重的，依照刑法第一百二十一条的规定追究其法定代表人和直接责任人员的刑事责任。
第二十六条 外商投资企业、外国企业或者扣缴义务人同税务机关在纳税上发生争议时，必须先依照规定纳税，然后可在收到税务机关填发的纳税凭证之日起六十日内向上一级税务机关申请复议。上一级税务机关应当自收到复议申请之日起六十日内作出复议决定。对复议决定不服的，可在接到复议决定之日起十五日内向人民法院起诉。
当事人对税务机关的处罚决定不服的，可以在接到处罚通知之日起十五日内，向作出处罚决定的机关的上一级机关申请复议；对复议决定不服的，可以在接到复议决定之日起十五日内，向人民法院起诉。当事人也可以在接到处罚通知之日起十五日内，直接向人民法院起诉。当事人逾期不申请复议或者不向人民法院起诉、又不履行处罚决定的，作出处罚决定的机关可以申请人民法院强制执行。
第二十七条 本法公布前已设立的外商投资企业，依照本法规定，其所得税税率比本法施行前有所提高或者所享受的所得税减征、免征优惠待遇比本法施行前有所减少的，在批准的经营期限内，依照本法施行前法律和国务院有关规定执行；没有经营期限的，在国务院规定的期间内，依照本法施行前法律和国务院有关规定执行。具体办法由国务院规定。
第二十八条 中华人民共和国政府与外国政府所订立的有关税收的协定同本法有不同规定的，依照协定的规定办理。
第二十九条 国务院根据本法制定实施细则。
第三十条 本法自1991年7月1日起施行。《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》同时废止。
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: (注意事项)
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
In case of discrepancy, the original version in Chinese shall prevail.
Whole Document (法规全文)
INCOME TAX LAW OF THE PEOPLE'S REPUBLIC OF CHINA FOR ENTERPRISES WITH
FOREIGN INVESTMENT AND FOREIGN ENTERPRISES
(Adopted at the Fourth Session of the Seventh National People's
Congress on April 9, 1991, promulgated by Order No. 45 of the President of
the People's Republic of China on April 9, 1991 and effective as of July
1, 1991)
Article 1
Income tax shall be paid in accordance with the provisions of this Law by
enterprises with foreign investment within the territory of the People's
Republic of China on their income derived from production, business
operations and other sources. Income tax shall be paid in accordance with
the provisions of this Law by foreign enterprises on their income derived
from production, business operations and other sources within the
territory of the People's Republic of China.
Article 2
"Enterprises with foreign investment" referred to in this Law mean
Chinese-foreign equity joint ventures, Chinese-foreign contractual joint
ventures and foreign-capital enterprises that are established in China.
"Foreign enterprises" referred to in this Law mean foreign companies,
enterprises and other economic organizations which have establishments or
places in China and engage in production or business operations, and
which, though without establishments or places in China, have income from
sources within China.
Article 3
Any enterprise with foreign investment which establishes its head office
in China shall pay its income tax on its income derived from sources
inside and outside China. Any foreign enterprise shall pay its income tax
on its income derived from sources within China.
Article 4
The taxable income of an enterprise with foreign investment and an
establishment or a place set up in China to engage in production or
business operations by a foreign enterprise, shall be the amount remaining
from its gross income in a tax year after the costs, expenses and losses
have been deducted.
Article 5
The income tax on enterprises with foreign investment and the income tax
which shall be paid by foreign enterprises on the income of their
establishments or places set up in China to engage in production or
business operations shall be computed on the taxable income at the rate of
thirty percent, and local income tax shall be computed on the taxable
income at the rate of three percent.
Article 6
The State shall, in accordance with the industrial policies, guide the
orientation of foreign investment and encourage the establishment of
enterprises with foreign investment which adopt advanced technology and
equipment and export all or greater part of their products.
Article 7
The income tax on enterprises with foreign investment established in
Special Economic Zones, foreign enterprises which have establishments or
places in Special Economic Zones engaged in production or business
operations, and on enterprises with foreign investment of a production
nature in Economic and Technological Development Zones, shall be levied at
the reduced rate of fifteen percent.
The income tax on enterprises with foreign investment of a production
nature established in coastal economic open zones or in the old urban
districts of cities where the Special Economic Zones or the Economic and
Technological Development Zones are located, shall be levied at the
reduced rate of twenty-four percent.
The income tax on enterprises with foreign investment in coastal economic
open zones, in the old urban districts of cities where the Special
Economic Zones or the Economic and Technological Development Zones are
located or in other regions defined by the State Council, within the scope
of energy, communications, harbour, wharf or other projects encouraged by
the State, may be levied at the reduced rate of fifteen percent. The
specific measures shall be drawn up by the State Council.
Article 8
Any enterprise with foreign investment of a production nature scheduled to
operate for a period of not less than ten years shall, from the year
beginning to make profit, be exempted from income tax in the first and
second years and allowed a fifty percent reduction in the third to fifth
years. However, the exemption from or reduction of income tax on
enterprises with foreign investment engaged in the exploitation of
resources such as petroleum, natural gas, rare metals, and precious metals
shall be regulated separately by the State Council. Enterprises with
foreign investment which have actually operated for a period of less than
ten years shall repay the amount of income tax exempted or reduced
already.
The relevant regulations, promulgated by the State Council before the
entry into force of this Law, which provide preferential treatment of
exemption from or reduction of income tax on enterprises engaged in
energy, communications, harbour, wharf and other major projects of a
production nature for a period longer than that specified in the preceding
paragraph, or which provide preferential treatment of exemption from or
reduction of income tax on enterprises engaged in major projects of a non-
production nature, shall remain applicable after this Law enters into
force.
Any enterprise with foreign investment which is engaged in agriculture,
forestry or animal husbandry and any other enterprise with foreign
investment which is established in remote underdeveloped areas may, upon
approval by the competent department for tax affairs under the State
Council of an application filed by the enterprise, be allowed a fifteen to
thirty percent reduction of the amount of income tax payable for a period
of another ten years following the expiration of the period for tax
exemption or reduction as provided for in the preceding two paragraphs.
After this Law enters into force, any modification to the provisions of
the preceding three paragraphs of this Article on the exemption from or
reduction of income tax on enterprises shall be submitted by the State
Council to the Standing Committee of the National People's Congress for
decision.
Article 9
The exemption from or reduction of local income tax on any enterprise with
foreign investment which operates in an industry or undertakes a project
encouraged by the State shall, in accordance with the actual situation, be
at the discretion of the people's government of the relevant province,
autonomous region or municipality directly under the Central Government.
Article 10
Any foreign investor of an enterprise with foreign investment which
reinvests its share of profit obtained from the enterprise directly into
that enterprise by increasing its registered capital, or uses the profit
as capital investment to establish other enterprises with foreign
investment to operate for a period of not less than five years shall, upon
approval by the tax authorities of an application filed by the investor,
be refunded forty percent of the income tax already paid on the reinvested
amount. Where regulations of the State Council provide otherwise in
respect of preferential treatment, such provisions shall apply. If the
investor withdraws its reinvestment before the expiration of a period of
five years, it shall repay the refunded tax.
Article 11
Losses incurred in a tax year by any enterprise with foreign investment
and by an establishment or a place set up in China by a foreign enterprise
to engage in production or business operations may be made up by the
income of the following tax year. Should the income of the following tax
year be insufficient to make up for the said losses, the balance may be
made up by its income of the further subsequent year, and so on, over a
period not exceeding five years.
Article 12
Any enterprise with foreign investment shall be allowed, when filing a
consolidated income tax return, to deduct from the amount of tax payable
the foreign income tax already paid abroad in respect of the income
derived from sources outside China. The deductible amount shall, however,
not exceed the amount of income tax otherwise payable under this Law in
respect of the income derived from sources outside China.
Article 13
The payment or receipt of charges or fees in business transactions between
an enterprise with foreign investment or an establishment or a place set
up in China by a foreign enterprise to engage in production or business
operations, and its associated enterprises, shall be made in the same
manner as the payment or receipt of charges or fees in business
transactions between independent enterprises. Where the payment or receipt
of charges or fees is not made in the same manner as in business
transactions between independent enterprises and results in a reduction of
the taxable income, the tax authorities shall have the right to make
reasonable adjustment.
Article 14
Where an enterprise with foreign investment or an establishment or a place
set up in China by a foreign enterprise to engage in production or
business operations is established, moves to a new site, merges with
another enterprise, breaks up, winds up or makes a change in any of the
main entries of registration, it shall present the relevant documents to
and go through tax registration or a change or cancellation in
registration with the local tax authorities after the relevant event is
registered, or a change or cancellation in registration is made with the
administrative agency for industry and commerce.
Article 15
Income tax on enterprises and local income tax shall be computed on an
annual basis and paid in advance in quarterly instalments. Such payments
shall be made within fifteen days from the end of each quarter and the
final settlement shall be made within five months from the end of each tax
year. Any excess payment shall be refunded and any deficiency shall be
repaid.
Article 16
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall file its quarterly provisional income tax return in
respect of advance payments with the local tax authorities within the
period for each advance payment of tax, and it shall file an annual income
tax return together with the final accounting statements within four
months from the end of the tax year.
Article 17
Any enterprise with foreign investment and any establishment or place set
up in China by a foreign enterprise to engage in production or business
operations shall report its financial and accounting systems to the local
tax authorities for reference. All accounting records must be complete and
accurate, with legitimate vouchers as the basis for entries.
If the financial and accounting bases adopted by an enterprise with
foreign investment and an establishment or a place set up in China by a
foreign enterprise to engage in production or business operations
contradict the relevant regulations on tax of the State Council, tax
payment shall be computed in accordance with the relevant regulations on
tax of the State Council.
Article 18
When any enterprise with foreign investment goes into liquidation, and if
the balance of its net assets or the balance of its remaining property
after deduction of the enterprise's undistributed profit, various funds
and liquidation expenses exceeds the enterprise's paid-in capital, the
excess portion shall be liquidation income on which income tax shall be
paid in accordance with the provisions of this Law.
Article 19
Any foreign enterprise which has no establishment or place in China but
derives profit, interest, rental, royalty and other income from sources in
China, or though it has an establishment or a place in China, the said
income is not effectively connected with such establishment or place,
shall pay an income tax of twenty percent on such income. For the payment
of income tax in accordance with the provisions of the preceding
paragraph, the income beneficiary shall be the taxpayer and the payer
shall be the withholding agent. The tax shall be withheld from the amount
of each payment by the payer. The withholding agent shall, within five
days, turn the amount of taxes withheld on each payment over to the State
Treasury and submit a withholding income tax return to the local tax
authorities.
Income tax shall be exempted or reduced on the following income:
(1) the profit derived by a foreign investor from an enterprise with
foreign investment shall be exempted from income tax;
(2) income from interest on loans made to the Chinese government or
Chinese State banks by international financial organizations shall be
exempted from income tax;
(3) income from interest on loans made at a preferential interest rate to
Chinese State banks by foreign banks shall be exempted from income tax;
and
(4) income tax of the royalty received for the supply of technical know-
how in scientific research, exploitation of energy resources, development
of the communications industries, agricultural, forestry and animal
husbandry production, and the development of important technologies may,
upon approval by the competent department for tax affairs under the State
Council, be levied at the reduced rate of ten percent. Where the
technology supplied is advanced or the terms are preferential, exemption
from income tax may be allowed.
Apart from the aforesaid provisions of this Article, if preferential
treatment in respect of reduction of or exemption from income tax on
profit, interest, rental, royalty and other income is required, it shall
be regulated by the State Council.
Article 20
The tax authorities shall have the right to inspect the financial,
accounting and tax affairs of enterprises with foreign investment and
establishments or places set up in China by foreign enterprises to engage
in production or business operations, and have the right to inspect tax
withholding of the withholding agent and its payment of the withheld tax
into the State Treasury. The entities and the withholding agents being so
inspected must report the facts and provide relevant information. They may
not refuse to report or conceal any facts.
When making an inspection, the tax officials shall produce their identity
documents and be responsible for confidentiality.
Article 21
Income tax payable according to this Law shall be computed in terms of
Renminbi (RMB). Income in foreign currency shall be converted into
Renminbi according to the exchange rate quoted by the State exchange
control authorities for purposes of tax payment.
Article 22
If any taxpayer fails to pay tax within the prescribed time limit, or if
the withholding agent fails to turn over the tax withheld within the
prescribed time limit, the tax authorities shall, in addition to setting a
new time limit for tax payment, impose a surcharge for overdue payment,
equal to 0.2 percent of the overdue tax for each day in arrears, starting
from the first day the payment becomes overdue.
Article 23
The tax authorities shall set a new time limit for registration or
submission of documents and may impose a fine of five thousand yuan or
less on any taxpayer or withholding agent which fails to go through tax
registration or make a change or cancellation in registration with the tax
authorities within the prescribed time limit, or fails to submit income
tax return, final accounting statements or withholding income tax return
to the tax authorities within the prescribed time limit, or fails to
report its financial and accounting systems to the tax authorities for
reference. Where the tax authorities have set a new time limit for
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 withheld,
and may impose a fine up to but not exceeding one hundred percent of the
amount of tax that should have been withheld. Where the withholding agent
fails to turn the tax withheld over to the State Treasury within the
prescribed time limit, the tax authorities shall set a time limit for
turning over the taxes and may impose a fine of five thousand yuan or less
on the withholding agent; if the withholding agent fails to meet the time
limit again, the tax authorities shall pursue the taxes according to law
and may impose a fine of ten thousand yuan or less on the withholding
agent. If 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 25
Where any person evades tax by deception or concealment or fails to pay
tax within the time limit prescribed by this Law and, after the tax
authorities pursued the payment of tax, fails again to pay it within the
prescribed time limit, the tax authorities shall, in addition to
recovering the tax which should have been paid, impose a fine up to but
not exceeding five hundred percent of the amount of tax which should have
been paid. Where the circumstances are serious, the legal representative
and the person directly responsible shall be investigated for criminal
responsibility in accordance with the provisions of Article 121 of the
Criminal Law.
Article 26
Any enterprise with foreign investment, foreign enterprise or withholding
agent, in case of a dispute with the tax authorities on payment of tax,
must pay tax according to the relevant regulations first. Thereafter, the
taxpayer or withholding agent may, within sixty days from the date of
receipt of the tax payment certificate issued by the tax authorities,
apply to the tax authorities at the next higher level for reconsideration.
The higher tax authorities shall make a decision within sixty days after
receipt of the application for reconsideration. If the taxpayer or
withholding agent is not satisfied with the decision, it may institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on decision made after reconsideration.
If the party concerned is not satisfied with the decision on punishment by
the tax authorities, it may, within fifteen days from the date of receipt
of the notification on punishment, apply for reconsideration to the tax
authorities at the next higher level than that which made the decision on
punishment. Where the party is not satisfied with the decision made after
reconsideration, it may institute legal proceedings in the people's court
within fifteen days from the date of receipt of the decision made after
reconsideration. The party concerned may, however, directly institute
legal proceedings in the people's court within fifteen days from the date
of receipt of the notification on punishment. If the party concerned
neither applies for reconsideration to the higher tax authorities, nor
institutes legal proceedings in the people's court within the time limit,
nor complies with the decision on punishment, the tax authorities which
made the decision on punishment may apply to the people's court for
compulsory execution.
Article 27
Where any enterprise with foreign investment which was established before
the promulgation of this Law would, in accordance with the provisions of
this Law, otherwise be subject to higher tax rates or enjoy less
preferential treatment of tax exemption or reduction than before the entry
into force of this Law, in respect to such enterprise, within its approved
period of operation, the law and relevant regulations of the State Council
in effect before the entry into force of this Law shall apply. If any such
enterprise has no approved period of operation, the law and relevant
regulations of the State Council in effect before the entry into force of
this Law shall apply within the period prescribed by the State Council.
Specific measures shall be drawn up by the State Council.
Article 28
Where the provisions of a tax agreement concluded between the government
of the People's Republic of China and a foreign government are different
from the provisions of this Law, the provisions of the agreement shall
prevail.
Article 29
Rules for implementation shall be formulated by the State Council in
accordance with this Law.
Article 30
This Law shall enter into force on July 1, 1991. The Income Tax Law of the
People's Republic of China for Chinese-Foreign Equity Joint Ventures and
the Income Tax Law of the People's Republic of China for Foreign
Enterprises shall be annulled as of the same date.
