(国家税务总局于二零零九年九月十四日发布，自二零零九年十月一日起执行。) 各省、自治区、直辖市和计划单列市国家税务局、地方税务局，扬州税务进修学院： Offices of the State Administration of Taxation and local taxation bureaux of provinces, autonomous regions, municipalities ...

(Issued by the Ministry of Finance and the State Administration of Taxation on December 23 2008 and effective as of January 1 2008.) (财政部、国家税务总局于二零零八年十二月二十三日发布，自二零零八年一月一日起执行。) ...