Law of the People's Republic of China on Chinese-Foreign Contractual Joint Ventures
(Adopted at the First Session of the Seventh National People's Congress and promulgated by Order No.4 of the President of the People's Republic of China on April 13, 1988, and effective as of the date of promulgation)

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China, Law on Chinese-Foreign Contractual Joint Ventures, 1988

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Law of the People's Republic of China on Chinese-Foreign Contractual Joint Ventures
(Adopted at the First Session of the Seventh National People's Congress and promulgated by Order No.4 of the President of the People's Republic of China on April 13, 1988, and effective as of the date of promulgation)

Article 21

A contractual joint venture shall, in accordance with State provisions on tax, pay taxes and may enjoy the preferential treatment of tax reduction or exemption.

( International Trade/Commercial Law & e-Commerce Monitor )

W3 since October 3 1993
1993 - 2010

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hosted by The University of Oslo, Norway, since 1998
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Ralph Amissah

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Article 21