OBS_VALUE: <ul><li><a href=http://www.gov.cn/zhengce/content/2017-12/01/content_5243734.htm target=_blank>Interim Value-Added Tax Regulations of the People's Republic of China( 中华人民共和国增值税暂行条例 adopted 13 December 1993 and in force , last updated and in force 19 November 2017, article 22)</a></li><li>Regulations for Road Transport of the PRC</li></ul>