Article 27 Where an enterprise with foreign investment established prior to the promulgation of this Law would, if applying the provisions of this Law, have to pay income tax at a higher tax rate or enjoy less preferential treatment of tax exemption or reduction than that prior to the implementation of this Law, the laws and relevant regulations of the State Council issued prior to the implementation of this Law shall, within its approved operating period, continue to apply thereto;

没有经营期限的，在国务院规定的期间内，依照本法施行前法律和国务院有关规定执行。具体办法由国务院规定。

 in absence of the operating period, the laws and relevant regulations of the State Council issued prior to the implementation of this Law shall continue to apply thereto for the period of time as prescribed by the State Council. The State Council shall lay down the concrete measures therefor.

第二十八条中华人民共和国政府与外国政府所订立的有关税收的协定同本法有不同规定的，依照协定的规定办理。

Article 28 In case an agreement pertaining taxation concluded between the government of the People's Republic of China and a foreign government contains the different provisions with this Law, the provisions of the agreement shall apply.

第二十九条国务院根据本法制定实施细则。

Article 29 The State Council shall formulate the detailed rules for implementation in accordance with this Law.

第三十条本法自一九九一年七月一日起施行。《中华人民共和国中外合资经营企业所得税法》和《中华人民共和国外国企业所得税法》同时废止

Article 30 This Law shall enter into force on July 1, 1991. The Income Tax Law of the People's Republic of China for Chinese-Foreign Equity Joint Ventures and the Income Tax Law of the People's Republic of China for Foreign Enterprises shall be repealed on the same date.

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