Circular of the State Administration of Taxation on Several Issues concerning Business Tax
Circular of the State Administration of Taxation on Several Issues concerning Business Tax
Circular of the State Administration of Taxation on Several Issues concerning Business Tax
Guo Shui Fa [1995] No.76
April 26, 1995
Recently, several questions have been raised regarding the implementation of the new business tax system in local areas. We hereby, in accordance with the Interim Regulations of the People's Republic of China on Business Tax and its detailed rules for implementation and other relevant regulations, clarify these questions as follows:
I.
......
Guo Shui Fa [1995] No.76
April 26, 1995
Recently, several questions have been raised regarding the implementation of the new business tax system in local areas. We hereby, in accordance with the Interim Regulations of the People's Republic of China on Business Tax and its detailed rules for implementation and other relevant regulations, clarify these questions as follows:
I.
......