中华人民共和国外商投资企业和外国企业所得税法 INCOME TAX LAW OF THE PEOPLES REPUBLIC OF CHINA FOR ENTERPRISES WITH FOREIGN

consideration to the higher tax authorities， nor institutes legal proceedings in the people's court within the time limit， nor complies with the decision on punishment， the tax authorities which made the decision on puni

shment may apply to the people's court for compulsory execution.

　　Article 27 Where any enterprise with foreign investment which was established before the promulgation of this Law would， in accordance with the provisions of this Law， otherwise be subject to higher tax rates or enjoy less preferential treatment of tax exemption or reduction than before the entry into force of this Law， in respect to such enterprise， within its approved period of operation， the law and relevant regulations of the State Council in effect before the entry into force of this Law shall apply. If any such enterprise has no approved period of operation， the law and relevant regulations of the State Council in effect before the entry into force of this Law shall apply within the period prescribed by the State Council.

　　Specific measures shall be drawn up by the State Council.

　　Article 28 Where the provisions of a tax agreement concluded between the government of the People's Republic of China and a foreign government are different from the provisions of this Law， the provisions of the agreement shall prevail.

　　Article 29 Rules for implementation shall be formulated by the State Council in accordance with this Law.

　　Article 30 This Law shall enter into force on July 1， 1991. The Income Tax Law of the People's Republic of China for Chinese-Foreign Equity Joint Ventures and the Income Tax Law of the People's Republic of China for Foreign Enterprises shall be annulled as of the same date

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