Decisions on the Revision of the Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax and the Implementing Rules for the Interim Regulations of the People's Republic of China on Business Tax

Decisions on the Revision of the Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax and the Implementing Rules for the Interim Regulations of the People's Republic of China on Business Tax


Decisions on the Revision of the Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax and the Implementing Rules for the Interim Regulations of the People's Republic of China on Business Tax

Order of the Ministry of Finance of the People's Republic of China No. 65

October 28, 2011

The Decisions on the Revision of the Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax and the Implementing Rules for the Interim Regulations of the People's Republic of China on Business Tax has been passed by the Ministry of Finance and the State Administration of Taxation and is hereby promulgated for implementation as of November 1, 2011.

Decisions on the Revision of the Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax and the Implementing Rules for the Interim Regulations of the People's Republic of China on Business Tax

In order to implement the requirements of the State Council and support the development of small and micro-sized enterprises, the Ministry of Finance and the State Administration of Taxation have decided to revise parts of the provisions of the Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax and the Implementing Rules for the Interim Regulations of the People's Republic of China on Business Tax.
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