Implementing Measures for the Pilot Project for Levy of Value-added Tax in Place of Business Tax

营业税改征增值税试点实施办法

China launches a nationwide VAT reform.

(Issued by the Ministry of Finance and the State Administration of Taxation on March 23 2016, and effective as of May 1 2016.)

(财政部、国家税务总局于二零一六年三月二十三日发布，自二零一六年五月一日起施行。)

Cai Shui [2016] No.36

财税〔2016〕36号

Part One: Taxpayers and Withholding Agents

第一章 纳税人和扣缴义务人

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