Issued: March 22 2007
Main Contents: The lawful tax payment certificates obtained from customs by taxpayers for imports are the sole basis for calculating the amount of value-added tax on
State Administration of Taxation, Circular on Issues Relevant to Set-off of the Amount of Value-added Tax on Purchases in Connection with Imports of Taxpayers
国家税务总局关于纳税人进口货物增值税进项税额抵扣有关问题的通知
Set-off of Value-added tax on purchases relating to imports clarified.
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