Announcement of the State Administration of Taxation on Adjusting Matters relating to the Administration of General Taxpayers of Value-added Tax

Announcement of the State Administration of Taxation on Adjusting Matters relating to the Administration of General Taxpayers of Value-added Tax

Announcement of the State Administration of Taxation [2015] No.18

March 30, 2015

According to spirit of the Decision of the State Council on Cancelling and Adjusting a Batch of Administrative Examination and Approval Items (Guo Fa [2015] No.11), the State Administration of Taxation has made adjustments to matters relating to the administration of general taxpayers of value-added tax (hereinafter referred to as the "VAT") that are hereby announced as follows:

I. General VAT taxpayers (hereinafter referred to as the "general taxpayers") are subject to the qualification registration system, and VAT taxpayers (hereinafter referred to as the "taxpayers") apply to the competent tax authorities thereof for handling registration matters.

II.
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