Circular of the State Administration of Taxation on Issues concerning Exempting Prickly-Heat Powder and Talcum Powder from Consumption Tax

Circular of the State Administration of Taxation on Issues concerning Exempting Prickly-Heat Powder and Talcum Powder from Consumption Tax
Circular of the State Administration of Taxation on Issues concerning Exempting Prickly-Heat Powder and Talcum Powder from Consumption Tax

Guo Shui Fa [1994] No. 42

June 9, 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 in State plan, and to the tax bureaus of Harbin, Shenyang, Xi'an, Wuhan, Guangzhou, Chengdu, Changchun and Nanjing:

In recent days, some regions and departments stated that before implementation of the new tax system, value-added tax was levied on prickly-heat powder and talcum powder set up independently as specific items which do not come under the levying scope for skin and hair care products.
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