Issued: April 29 2014
Effective: June 1 2014
Applicability: Entities and individuals that provide telecommunications services in China are payers of value-added tax and shall pay value-added tax in accordance
Ministry of Finance and State Administration of Taxation, Circular on Including the Telecommunications Industry in the Pilot Projects for the Levy of Value-added Tax in Place of Business Tax
财政部、国家税务总局关于将电信业纳入营业税改征增值税试点的通知
Telecom companies included in the VAT reform.
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