OBS_VALUE: <ul><li><a href=http://www.gov.cn/xinwen/2017-02/24/content_5170743.htm target=_blank>Enterprise Income Tax Law of the People's Republic of China(  中华人民共和国企业所得税法 adopted 16 March 2007 and in force 1 January 2008, last updated and in force 24 February 2017, Articles 2, 3 and 4)</a></li><li>Regulations for Road Transport of the PRC</li></ul>