Implementing Rules for the PRC Tentative Regulations on Value-added Tax (Revised)
中华人民共和国增值税暂行条例实施细则 (修正)
The Implementing Rules clarify the levy of VAT for mixed sales and the definition of "small taxpayer".
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Revised on October 28 2011. Latest revision can be found at: http://www.chinalawandpractice.com/Article/2945599/Implementing-Rules-for-the-PRC-Tentative-Regulations-on-Value-added-Tax-2nd-Revision.html
(Issued by the Ministry of Finance and State Administration of Taxation on December 15 2008 and effective as of January 1 2009.)
(财政部、国家税务总局于二零零八年十二月十五日发布,自二零零九年一月一日起施行。)