摘要
(Adopted at the 4th Session of the 7th National People's Congress on April 9,1991 and promulgated on the same day on Order No.45 of the President of the People's Republic of China) Article 1 Enterprises with for- eign investment in the People's Republic of China shall pay income tax on their income from production,business opera- tions and other sources in accordance with the provisions of this Law.
（Adopted at the 4th Session of the 7th National People＇s Congress on April 9,1991 and promulgated on the same day on Order No.45 of the President of the People＇s Republie of China）
