PRC Tentative Regulations on Value-added Tax (Revised)

中华人民共和国增值税暂行条例 (修订)

VAT system changed from production-based to consumption-based.

(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.538

国务院令第538号

Article 1: Work units and individuals that sell goods, provide processing or repair and replacement services or import goods in the PRC shall be payers of value-added tax and shall pay value-added tax in accordance with these Regulations.

第一条　在中华人民共和国境内销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，为增值税的纳税人，应当依照本条例缴纳增值税。

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