Implementing Rules for the PRC Tentative Regulations on Business Tax (2nd Revision)

中华人民共和国营业税暂行条例实施细则 (第二次修正)

The revised Rules raise the thresholds for the levy of business tax.

(Promulgated by the Ministry of Finance on October 28 2011 and effective as of November 1 2011.)

Order of the MOF No.65

(财政部于二零一一年十月二十八日发布, 自二零一一年十一月一日起施行。)

Article 1: These Rules have been formulated pursuant to the PRC Tentative Regulations on Business Tax (the Regulations).

财政部令第65号

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