(Promulgated by the Ministry of Foreign Trade and Economic Cooperation, the State Administration of Taxation, the State Administration for Industry and Commerce and the State Administration of Foreign Exchange on
(对外贸易经济合作部、国家税务总局、国家工商行政管理总局、国家外汇管理总局于二零零三年三月七日公布,自二零零三年四月十二日起施行。)

