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| 【Promulgator】 | the Ministry of Finance, the National Development and Reform Commission, the State Administration of Taxation, the Ministry of Science and Technology, the Ministry of Commerce | 【Document No】 | Cai Shui [2009] No.63 |
| 【Promulgation Date】 | 2009-05-24 | 【Subject】 | Tax Law |
| 【Effective Region】 | National | 【Effectiveness】 | Effective |