中华人民共和国财政部
zhōnɡ huá rén mín ɡònɡ hé ɡuó cái zhènɡ bù
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中华人民共和国财政部-
经中华人民共和国财政部批准免税的所得。
Income exempted from tax with the approval of the Ministry of finance of the people 's Republic of china .
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本法的施行细则，由中华人民共和国财政部制定。
Detailed rules and regulations for the implementation of this Law shall be formulated by the Ministry of Finance of the People 's Republic of China .
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合营公司的财务会计按照中华人民共和国财政部制定的中外合资经营企业财务会计制度规定办理。
The finance and accounting of the JV Company shall be handled in accordance with the stipulations of the finance and accounting system of the joint venture using Chinese and foreign investment formulated by the Ministry of finance of P.R.C.