Circular of the State Administration of Taxation on Issues Concerning Strengthening Administration of Value-added Tax Related to Expanded Value-added Tax Set-off Scope in North-east China
Circular of the State Administration of Taxation on Issues Concerning Strengthening Administration of Value-added Tax Related to Expanded Value-added Tax Set-off Scope in North-east China
Circular of the State Administration of Taxation on Issues Concerning Strengthening Administration of Value-added Tax Related to Expanded Value-added Tax Set-off Scope in North-east China
Guo Shui Han [2004] No. 1111
September 30, 2004
State taxation bureaux of Hei Longjing, Jilin, Liaoning Provinces and Dalian Municipality:
With a view to strengthening administration of value-added tax related to the expanded value-added tax input tax amount set-off scope in some industries in north-east China, we hereby clarify relevant issues as below:
Article 1 Competent tax authorities shall strictly apply principles of Circular of the Ministry of Finance and the State Administration of Taxation on Printing and Distributing the Provisions on Several Issues Concerning the Expansion of the Scope of Value-added Tax Deduction in Northeast China(Cai Shui [2004] No.
......