Promulgated:December 17 2003
Effective: February 1 2004
Interpreting authority: State Administration of Taxation
Main contents: As compared to theAdministration of Tax Registration Procedures of
State Administration of Taxation, Administration of Tax Registration Procedures
国家税务总局税务登记管理办法
The new Procedures exempt state authorities, individuals and mobile small rural merchants from tax registration requirements.
By
clpstaff
& clp articles