PRC Tentative Regulations on Business Tax (Revised)

中华人民共和国营业税暂行条例 (修订)

Calculation of business turnover for business tax purposes revised.

(Promulgated by the State Council on November 10 2008 and effective as of January 1 2009.)

(国务院于二零零八年十一月十日公布，自二零零九年一月一日起施行。)

Order of the State Council No.540

Article 1: Work units and individuals that provide services stipulated herein, assign intangible assets, or sell immovable property in the People's Republic of China shall be payers of business tax and shall pay business tax in accordance herewith.

国务院令第540号 

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