Article 69 Joint ventures shall pay taxes according to the stipulations of relevant laws of the People's Republic of China.

　　Article 70 Staff members and workers employed by joint ventures shall pay individual income tax according to the Individual Income Tax Law of the People's Republic of China.

　　Article 71 Joint ventures shall be exempt from Customs duties and consolidated industrial and commercial tax on the following imported materials：

　　（1） machinery， equipment， parts and other materials （materials here and hereinafter mean required materials for the joint venture's construction on the factory site and for installation and reinforcement of machines） which are part of the foreign joint venture's share of investment according to the provisions of the contract；

　　（2） machinery， equipment， parts and components， and other materials imported with funds from the joint venture's total investment；

　　（3） machinery， equipment， parts and components， and other materials imported by the joint venture with the additional capital and with the approving authorities， of which China cannot guarantee production and supply；

　　（4） raw materials， auxiliary materials， components， parts and packaging materials imported by the joint venture for the production of export goods. Duties and taxes shall be paid or paid retroactively according to regulations when the above-mentioned duty-tax-free materials are approved for sale inside China or diverted to the production of items to be sold on the Chinese domestic market.

　　Article 72 Except those export items restricted by the State， products of a joint venture for export shall be exempt from consolidated industrial and commercial tax， subject to the approval by the Ministry of Finance of the People's Republic of China. A joint venture may apply for reduction of or exemption from consolidated industrial and commercial tax for a certain period of time for products that are sold on the domestic market when it has difficulty to pay such tax in its initial period of production.