Circular of the State Administration of Taxation on Improving the Administration of the Imposition of Tax on Consumer Goods Entrusted for Processing

Circular of the State Administration of Taxation on Improving the Administration of the Imposition of Tax on Consumer Goods Entrusted for Processing

Guo Shui Fa [1995] No.122

June 26, 1995

In accordance with the Interim Regulations of the People's Republic of China on Consumption Tax, taxes imposed on taxable consumer goods entrusted for processing shall be collected and paid by the trustee on behalf of the entruster upon delivery of the goods.
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