A series of legislative proposals, including the Decision on Amending Five Laws Including the Product Quality Law of the People's Republic of China, the Decision on Amending Four Laws Including the Electric Power Law of the People's Republic of China, the Decision on Amending Seven Laws Including the Labor Law of the People's Republic of China and the Decision on Amending the Social Insurance Law of the People's Republic of China (collectively as the "Decisions"), have been recently deliberated and adopted at the Seventh Session of the Standing Committee of the 13th National People's Congress ("NPC") and taken effect immediately from the date of issuance.

 Under the Decisions, the provision of Paragraph 1, Article 51 of the Law on Enterprise Income Tax, which is "a non-resident enterprise having established within the territory of China two or more establishments or offices may, upon approval of the tax authority after examination, … ", is revised to "a non-resident enterprise having established within the territory of China two or more establishments or offices may …, provided that requirements set out by the competent tax authority of the State Council are met". Also, the Decision introduces modifications to Article 15.2, Articles 69 and 94 of the Labor Law. where the requirement specified in Paragraph 2 of Article 15 which reads "…, must go through formalities for examination and approval, in accordance with relevant provisions of the State", is revised to "…, must abide by relevant provisions of the State".

(Source: http:// www.npc.gov.cn )