全国人民代表大会常务委员会:为了配合《中华人民共和国中外合资经营企业法》的实施,促进中外合营企业的顺利举办和发展,根据维护国家权益、税负从轻、优惠从宽、以利吸引外资的原则,参照国际税收惯例,财政部起草了《中华人民共和国中外合资经营企业所得税法(草案)》和《中华人民共和国个人所得税法(草案)》,广泛征求了有关部门和专家的意见,经国务院审查同意,现在提请审议。国务院一九八○年八月九日 Standing Committee of the National People’s Congress: In order to facilitate the smooth conduct and development of Chinese-foreign joint ventures in line with the implementation of Law of the People’s Republic of China on Sino-Foreign Joint Ventures, according to safeguarding the rights and interests of the country, the tax burden should be lighter and concessions should be widened so as to attract foreign investment , The Ministry of Finance drafted the Income Tax Law of the People’s Republic of China on Sino-Foreign Equity Joint Ventures (Draft) and the Individual Income Tax Law of the People’s Republic of China (Draft), consulting the relevant departments and experts extensively. The State Council reviewed and approved it and will now consider it. State Department August 9, 1980