Supplementary Circular of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Policies for Certain Products Produced by Comprehensive Utilization Resources

Supplementary Circular of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax Policies for Certain Products Produced by Comprehensive Utilization Resources

Cai Shui [2004] No.25

February 4, 2004

To the financial departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government, and cities specifically designated in the state plan and the financial bureau of Xinjaing Production and Construction Corps:

After the Circular of the Ministry of Finance and the State Administration of Taxation on Issues Concerning Value-Added Tax Policies for Certain Products Produced by Comprehensive Utilization of Resources and Others ( Cai Shui [2001] No.198) is issued, some regions have asked for the clarification of certain issues.
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