| 1. | On legislation of chinese general tax code
中国税法通则立法的问题与构想 |
| 2. | Wto and china ' s tax law reform
与中国税法的变革 |
| 3. | Several challenges in the construction of chinese tax law in the globalization context
全球化下中国税法建设的几个问题 |
| 4. | Consulting services given on behalf of non - resident financial institutions ; 7 . providing services within the business scope of a transport company
根据现行中国税法的有关规定，常驻代表机构取得下列收入，应当依法纳税。 |
| 5. | Taxes on export products manufactured by a joint venture other than those restricted by china shall be reduced , exempted or refunded in accordance with the relevant provisions of the chinese tax law
4合营企业生产的出口产品，除中国限制出口的以外，依照中国税法的有关规定减税、免税或者退税。 |
| 6. | Article 61 reserve funds and bonus and welfare funds for workers and staff members shall be withdrawn from the profits after a foreign - capital enterprise has paid income tax in accordance with the provisions of the chinese tax law
第六十一条外资企业依照中国税法规定缴纳所得税后的利润，应当提取储备基金和职工奖励及福利基金。 |
| 7. | Article 53 the export commodities produced by a foreign - capital enterprise , except those whose exportation is restricted by china , shall be exempted form customs duties and consolidated industrial and commercial tax in accordance with the tax law of china
第五十三条外资企业生产的出口产品，除中国限制出口的以外，依照中国税法免征关税和工商统一税。 |
