（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chineseversion shall prevail.）

The Release of Regulations on the Implementation of Enterprise Income Tax Law of the People's Republic of China by the State Council

State Council　　Order of the State Council [2007] No．512　　December 6, 2007

Regulations on the Implementation of Enterprise Income Tax Law of the People's Republic of China, approved at the 197th Executive Meeting of the State Council on November 28, 2007, are hereby promulgated and shall come into effect as of January 1, 2008．

Attachment:

Regulations on the Implementation of Enterprise Income Tax Law of the People's Republic of China

Chapter I　General Provisions

Article 1　In accordance with