File:中华人民共和国企业所得税法.pdf

This image is in the public domain because it is a mere mechanical scan or photocopy of a public domain original, or – from the available evidence – is so similar to such a scan or photocopy that no copyright protection can be expected to arise. The original itself is in the public domain for the following reason:

Public domainPublic domainfalsefalse

	Copyright Law of the People's Republic of China: Article 5　This law shall not apply to: (1) laws and regulations, resolutions, decisions and orders of State organs, other documents of a legislative, administrative or judicial nature and the official translations thereof; (2) mere information about facts or happenings; and (3) calendars, numerical tables and forms of general use, and formulas.
This work is from any of the items above and is in the public domain in mainland China and possibly other jurisdictions. For works whose copyright has expired, see also {{PD-China}} and {{PD-PRC}}. PD-PRC-exempt Public domain in the People's Republic of China //commons.wikimedia.org/wiki/File:%E4%B8%AD%E5%8D%8E%E4%BA%BA%E6%B0%91%E5%85%B1%E5%92%8C%E5%9B%BD%E4%BC%81%E4%B8%9A%E6%89%80%E5%BE%97%E7%A8%8E%E6%B3%95.pdf

---

This tag is designed for use where there may be a need to assert that any enhancements (eg brightness, contrast, colour-matching, sharpening) are in themselves insufficiently creative to generate a new copyright. It can be used where it is unknown whether any enhancements have been made, as well as when the enhancements are clear but insufficient. For known raw unenhanced scans you can use an appropriate {{PD-old}} tag instead. For usage, see Commons:When to use the PD-scan tag.

---

Note: This tag applies to scans and photocopies only. For photographs of public domain originals taken from afar, {{PD-Art}} may be applicable. See Commons:When to use the PD-Art tag.