State Administration of Taxation, Measures for the Administration of Tax Reductions and Exemptions
国家税务总局税收减免管理办法
June 18, 2015 | BY
clpstaff &clp articlesTax relief procedures simplified.
Promulgated: June 8 2015
Effective: August 1 2015
Applicability: For the purposes of these Measures, the term “tax reduction/exemption” means a form of tax relief wherein the state offers specific taxpayers or tax levy subjects reductions or exemptions of their tax burdens, and the same includes tax base reductions/exemptions, tax rate reductions/exemptions and tax amount reductions/exemptions, but excludes refunds of export duties and taxes, and tax reductions/exemptions handled by the finance departments (Article 2).
This premium content is reserved for
China Law & Practice Subscribers.
A Premium Subscription Provides:
- 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
Already a subscriber? Log In Now
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]