The government initially passed laws like the Equity Joint Venture Income Tax Law, the Foreign Enterprise Income Tax Law and the Industrial and Commercial Tax Provisions, and further in the 1980s, the Regulations for the Implementation of the Law on Chinese-Foreign Equity Joint Ventures, the Law on Enterprises Operated Exclusively with Foreign Capital and the Provisions of the State Council on the Encouragement of Foreign Investment and the Law on Chinese–Foreign Contractual Joint Ventures.