(Issued by the Ministry of Finance, the State Administration of Taxation, the National Development and Reform Commission and the Ministry of Industry and Information Technology on March 28, 2018 and effective as of January 1, 2018.)
(财政部、国家税务总局、国家发展和改革委员会、工业和信息化部于二零一八年三月二十八日发布,自二零一八年一月一日起执行。)
财税 [2018] 27号

