中华人民共和国外商投资企业和外国企业所得税(9)

中华人民共和国外商投资企业和外国企业所得税法(英文版)

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.