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".

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。)

Order of the MOF and SAT No.50

财政部、国家税务总局令第50号

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