Implementing Rules for the PRC Tentative Regulations on Value-added Tax (2nd Revision)
中华人民共和国增值税暂行条例实施细则 (第二次修正)
The revised Rules raise the thresholds for the levy of value-added tax.
修正后的细则提高了增值税的起征点。
Issue: December 2011/January 2012
CLP Reference: 3200/11.10.28(1)
PRC Reference: 财政部令第65号
Promulgated: 28 October 2011
Effective: 01 November 2011
Keywords (click to search):
value-added tax
VAT
mixed sales
small taxpayer
sales turnover
taxable goods
taxable services
tax payable
input tax amount
(Promulgated by the Ministry of Finance on October 28 2011 and effective as of November 1 2011.)
(财政部于二零一一年十月二十八日发布, 自二零一一年十一月一日起施行。)
Article 1: These Rules have been formulated pursuant to the PRC Tentative Regulations on Value-added Tax (the Regulations).
第一条 根据《中华人民共和国增值税暂行条例》（以下简称条例），制定本细则。
Article 2: For the purposes of Article 1 of the Regulations, the term “goods” means tangible movable property, including power, heat and gas.
第二条 条例第一条所称货物，是指有形动产，包括电力、热力、气体在内。
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