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The difference between pre-tax and after-tax
Legal analysis: China resumed the exercise of sovereignty over Hongkong on July 20th, 1997 and Macau on February 20th, 1999.

Legal basis: Preface to the Basic Law of the People's Republic of China (PRC) Special Administrative Region Hong Kong has been the territory of China since ancient times, and was occupied by Britain after the Opium War in 1840. 1984 1 February 19, the Chinese and British governments signed a joint statement on the question of Hong Kong, confirming that the people of China and the government of China will resume the exercise of sovereignty over Hong Kong on1July, 9971,thus realizing the long-standing common aspiration of China people to recover Hong Kong.

Preface to the Basic Law of the Macao Special Administrative Region of the People's Republic of China * * * Macao, including the Macao Peninsula, Taipa Island and Coloane Island, has been the territory of China since ancient times and was gradually occupied by Portugal since the middle of the/kloc-6th century. 1April 1987 13, the Chinese and Portuguese governments signed a joint statement on the question of Macao, confirming that the people of China and the government of China will resume the exercise of sovereignty over Macao on1February 20, 1999/kloc-0, thus realizing the long-term aspiration of the people of China to recover Macao.