Implementing Rules for the PRC Tentative Regulations on Value-added Tax (2nd Revision)

中华人民共和国增值税暂行条例实施细则 (第二次修正)

The revised Rules raise the thresholds for the levy of value-added tax.

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

(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。)

Order of the MOF No.65

财政部令第65号

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

第一条 根据《中华人民共和国增值税暂行条例》（以下简称条例），制定本细则。

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]