when used in a geographical sense means all the territory of the peoples republic of china including its territorial sea in which the chinese laws relating to taxation apply and any area beyond its territorial sea within which the peoples republic of china has sovereign rights of exploration for and exploitation of resources of the sea-bed and its sub-soil and superjacent water resources in accordance with international law

在地理意义上，是指适用中国税收法律的包括领海在内的中华人民共和国的全部领土，以及依照国际法规定中华人民共和国对海底资源、底土资源和表水资源享有勘探和开发主权权利的领海以外的任何地区

以上为机器翻译结果，长、整句建议使用 人工翻译 。