Section A – ALL 15 questions are compulsory and MUST be attempted Which government authorities promulgated the Enterprise Income Tax Law and the Consumption Tax Provisional Regulations?
A.
The Standard Committee of the National People’s Congress and the State Council
B.
The State Council and the Ministry of Finance
C.
The Ministry of Finance and the State Administration of Taxation
D.
The State Administration of Taxation and the Standard Committee of the National People’s Congress