中华人民共和国外商投资企业和外国企业所得税法
zhōnɡ huá rén mín ɡònɡ hé ɡuó wài shānɡ tóu zī qǐ yè hé wài ɡuó qǐ yè suǒ dé shuì fǎ
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中华人民共和国外商投资企业和外国企业所得税法-
1991年后，《中华人民共和国外商投资企业和外国企业所得税法》
After 1991 , Income Tax Law of the People 's Republic of China for Enterprises with Foreign Investment and Foreign Enterprises .
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我国于1991年4月通过并颁布的《中华人民共和国外商投资企业和外国企业所得税法》标志着我国涉外税收的初步建立与完善。
The Income Tax Law of Foreign Enterprises in the People 's Republic of China , which was passed in April , 1991 , marked the preliminary foundation of our taxation involving foreign nationals .