Article 38.For the purposes of the second paragraph of Article 9 of the Tax Law, the term specified industriesshall mean the excavation industry, ocean-shipping industry, deep-sea fishing industry and other industries as determined by the Ministry of Fina
Article 38.For the purposes of the second paragraph of Article 9 of the Tax Law, the term specified industriesshall mean the excavation industry, ocean-shipping industry, deep-sea fishing industry and other industries as determined by the Ministry of Fina
第三十八条税法第九条第二款所说的特定行业，是指采掘业、远洋运输业、远洋捕捞业以及财政部确定的其他行业。