Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Deduction Rate of Input Tax of Agricultural Products Purchased by General Value-Added Tax Payers from Small Taxpayers
Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Deduction Rate of Input Tax of Agricultural Products Purchased by General Value-Added Tax Payers from Small Taxpayers
Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Deduction Rate of Input Tax of Agricultural Products Purchased by General Value-Added Tax Payers from Small Taxpayers
Cai Shui [2002] No.105
July 10, 2002
Recently, enquiries have been received from some regions, asking how the deduction rate of input tax is determined for the farm products purchased by general value-added taxpayers from small taxpayers after the issuance of Circular Cai Shui [2002] No.12 jointly promulgated by Ministry of Finance and State Administration of Taxation.
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