中華人民共和國(guó)營(yíng)業(yè)稅暫行條例
Interim Regulations of the People's Republic of China on Business Tax

（1993年12月13日中華人民共和國(guó)國(guó)務(wù)院令第136號(hào)公布2008年11月5日國(guó)務(wù)院第34次常務(wù)會(huì)議修訂通過(guò)2008年11月10日中華人民共和國(guó)國(guó)務(wù)院令第540號(hào)公布）

(Promulgated by Decree No. 136 of the State Council of the People's Republic of China on December 13, 1993, revised and adopted at the 34th Executive Meeting of the State Council on November 5, 2008, and promulgated by Decree No.540 of the State Council of the People's Republic of China on November 10, 2008)