PRC Value-Added Tax Law (Draft)
中华人民共和国增值税法 （草案）
March 03, 2023 | BY
Susan MokDraft VAT Law lists transactions that are not subject to VAT.
Issued: December 30, 2022
Main contents: The following do not constitute taxable transactions and are not subject to value-added tax:
(1) services that an employee provides to an employer and for which he or she receives a wage or salary;
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