Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Value-added Tax (VAT) Policies in Connection with End-of-Life Vehicles Recycling and Dismantling Enterprises
Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Value-added Tax (VAT) Policies in Connection with End-of-Life Vehicles Recycling and Dismantling Enterprises
Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Value-added Tax (VAT) Policies in Connection with End-of-Life Vehicles Recycling and Dismantling Enterprises
Cai Shui [2003] No. 116
May 14, 2003
The financial departments (bureaus) and the offices of the State Administration of Taxation at all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated under the state plan, and the financial bureau of Xinjiang Production and Construction Corp.,
It is hereby informed as follows relevant VAT issues relating to End-of-Life Vehicles Recycling and Dismantling Enterprises upon research:
End-of-Life Vehicles Recycling Enterprises shall be classed as business units for waste and worm materials recycling and shall be subject to the Circular of the Ministry of Finance and the State Administration of Taxation on Value-added Tax Policies Concerning the Operation of Waste Materials Recycling Business (Cai Shui [2001] No.
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