Article 30 the standard for the fixed assets shall be in accordance with Chinese tax law.

第三十条、本公司的固定资产标准，按中国税法的规定。

youdao

Foreign invested enterprises set up factories in China, also derive business income from China, and so this must involve Chinese tax law.

外资企业在中国大陆设厂，自有源于中国的收入，也就会涉及中国的税法。

youdao

Chinese tax law, has been deeply influenced by administration of tax revenue, emphasize on the free, mandatory and fixity of the tax revenue simply.

中国税法一直以来受“税收行政权力”学说影响深刻，一味强调税收的无偿性、强制性和固定性。

youdao