全国人民代表大会常务委员会关于授权国务院改革工商税制发布有关税收条例草案试行的决定 DECISION OF THE STANDING COMMITTEE OF THE NATIONAL PEOPLE'S CONGRESS ON AUTHORIZING THE STATECOUNCIL TO REFORM THE SYSTEM OF INDUSTRIAL AND COMMERCIAL TAXES AND ISSUE RELEVANT DRAFT TAXREGULATIONS FOR TRIAL APPLICATION
（Adopted on September 18， 1984）
颁布日期：19840918 实施日期：19840918 颁布单位：全国人大常委会
The Seventh Meeting of the Standing Committee of the Sixth National People's Congress， having considered the proposal of the State Council， has decided to authorize it to draft regulations relating to taxation and issue them in the form of drafts for trial application while introducing the practice according to which state enterprises pay taxes instead of turning over their profit to the state and in the course of reforming the system of industrial and commercial taxes. The draft regulations shall be revised in light of the experience gained through trial application and shall be submitted to the Standing Committee of the National People's Congress for examination. These draft regulations on taxation to be issued by the State Council for trial application shall not apply to Chinese-foreign equity joint ventures and enterprises with foreign capital.