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

Tax relief procedures simplified.

2 minute readJune 18, 2015 at 12:25 PM

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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

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