《中华人民共和国中外合资经营企业所得税法施行细则》
《中华人民共和国中外合资经营企业所得税法施行细则》[zhōng huá rén mín gòng hé guó zhōng wài hé zī jīng yíng qǐ yè suǒ dé shuì fǎ shī xíng xì zé]1.■Rules for the Implementation of the Income Tax Law of the People's Republic of China Concerning Chinese-Foreign Joint Ventures (1980)