第六届全国人民代表大会常务委员会第七次会议根据国务院的建议,决定授权国务院在实施国营企业利改税和改革工商税制的过程中,拟定有关税收条例,以草案形式发布试行,再根据试行的经验加以修订,提请全国人民代表大会常务委员会审议。国务院发布试行的以上税收条例草案,不适用于中外合资经营企业和外资企业。 The Seventh Session of the Sixth National People’s Congress Standing Committee decided, on the suggestion of the State Council, to authorize the State Council to authorize the State Council to formulate the relevant taxation regulations in the process of implementing the reform of state-owned enterprises on the taxation reform and the reform of the industrial and commercial taxation system. Experience to be revised, to submit to the Standing Committee of the National People’s Congress for consideration. The State Council promulgated the above-mentioned taxation bill and does not apply to Sino-foreign joint ventures and foreign-funded enterprises.