Ministry of Finance and State Administration of Taxation, Implementing Rules for the PRC Tentative Regulations on Value-added Tax (Revised)

财政部、国家税务总局中华人民共和国增值税暂行条例实施细则 (修正)

February 09, 2009 | BY

clpstaff &clp articles &

Levy of VAT clarified for mixed sales.

Clp Reference: 3220/08.12.15 Promulgated: 2008-12-15 Effective: 2009-01-01

Issued: December 15 2008
Effective: January 1 2009

Main Contents: For the following mixed sales of taxpayers, the sales turnover of goods and the business turnover in services not subject to value-added tax shall be accounted for separately and value-added tax shall be calculated and paid on the sales turnover of goods, but no value-added tax shall be paid on the business turnover in services not subject to value-added tax; if the sales turnover of goods and the business turnover in services not subject to value-added tax are not accounted for separately, the tax authority in charge shall determine the sales turnover of goods:

(1) the simultaneous sale of self-produced goods and provision of construction services; and

(2) other circumstances as specified by the Ministry of Finance and the State Administration of Taxation (Article 6).

Related Legislation: PRC Tentative Regulations on Value-added Tax (Revised), Nov 10 2008, CLP 2008 No.10 p.50

clp reference:3220/08.12.15(1)prc reference:财政部、国家税务总局令第50号promulgated:2008-12-15effective:2009-01-01

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