Circular of State Administration of Taxation on Collecting Turnover Tax When the Tax Payer Sell Self-Produced Building Waterproof Materials and Simultaneity Provide the Construction Services
Circular of State Administration of Taxation on Collecting Turnover Tax When the Tax Payer Sell Self-Produced Building Waterproof Materials and Simultaneity Provide the Construction Services
Circular of State Administration of Taxation on Collecting Turnover Tax When the Tax Payer Sell Self-Produced Building Waterproof Materials and Simultaneity Provide the Construction Services
Guo Shui Fa [2006] No.80
June 4, 2006
The state and local tax authorities of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning,
Recently we have received requests from some areas on how to collect Value Added Tax (VAT) and Business Tax (BT) for taxpayers who sell self-produced building waterproof materials and simultaneously provide the construction services.
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