Official document of Party and government is a literary form which has its own special nature and regular circulation.

党政公文是一种有自身特殊性质和运转规律的文体。

youdao

The qualified business income of the off-shore service outsourcing may be exempted form business tax. (the official document issued by the State shall prevail.)

符合条件的离岸服务外包业务收入，免收营业税。(具体以国家下发的正式文件为准)。

youdao