Circular of the State Administration of Taxation on Issues concerning the Imposition of Consumption Tax

Circular of the State Administration of Taxation on Issues concerning the Imposition of Consumption Tax
Circular of the State Administration of Taxation on Issues concerning the Imposition of Consumption Tax

Guo Shui Fa [1994] No. 130

May 26, 1994

The tax bureaus of all provinces, autonomous regions and municipalities directly under the Central Government, to the tax bureaus of all cities specifically designated under State plan, and to the tax bureaus of cities of Harbin, Shenyang, Xi'an, Wuhan, Guangzhou, Chengdu, Changchun and Nanjing,

Since implementation of the Interim Regulations of the People's Republic of China on Consumption Tax and other related stipulations, all regions have sent in reports on some issues arising in the course of implementation, demanding clarification of these issues.
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