A contractual joint venture shall, in accordance with state provisions on tax, pay taxesand may enjoy the preferential treatment of tax reduction or exemption.
合作企业依照国家有关税收的规定缴纳税款并可以享受减税、免税的优惠待遇。
2
Enterprises with foreign capital shall pay taxes in accordance with relevant state provisions for tax payment, and may enjoy preferential treatment for reductionof or exemption from taxes.
外资企业依照国家有关税收的规定纳税并可以享受减税、免税的优惠待遇。
3
Article 20 a contractual joint venture shall, in accordance with State regulations on tax, pay taxesand may enjoy the preferential treatment of tax reduction or exemption.