Tax regulations

Except for the "Interim Regulations on Value-added Tax of the People's Republic of China", the "Interim Regulations on Consumption Tax of the People's Republic of China", the "Interim Regulations on Business Tax of the People's Republic of China" and the "Law on Enterprise Income Tax of the People's Republic of China", enterprises with foreign investment and foreign enterprises should also apply the following provisional regulations:

1. "The State Council's Revision Decisions on 'The Provisional Regulations on Urban Land Use Tax of the People's Republic of China'" by the State Council on Dec 30, 2006;

2. "The Provisional Regulations on Vehicle and Vessel Tax of the People's Republic of China" by the State Council on Dec 27, 2006;

3. "The Provisional Regulations on Land Value-added Tax of the People's Republic of China" by the State Council on Dec 13, 1993;

4. "The Provisional Regulations on Resource Tax of the People's Republic of China" by the State Council on Dec 25, 1993;

5. "The Provisional Regulations on Stamp Tax of the People's Republic of China" by the State Council on August 6. "The Provisional Regulations on Real Estate Tax of the People's Republic of China" by the State Council on Sept 15, 1986;

7. "The Provisional Regulations on Deed Tax of the People's Republic of China" by the State Council on April 3, 1950.