Article 17 The financial and accounting systems of enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of China dealing in production or business operations shall be submitted to the local tax aut
Article 17 The financial and accounting systems of enterprises with foreign investment and organizations and sites of foreign enterprises set up in the territory of China dealing in production or business operations shall be submitted to the local tax aut
第十七条外商投资企业和外国企业在中国境内设立的从事生产、经营的机构、场所的财务、会计制度，应当报送当地税务机关备查。