PRC Tentative Regulations on Value-added Tax (Revised)
中华人民共和国增值税暂行条例 (修订)
VAT system changed from production-based to consumption-based.
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(Promulgated by the State Council on November 10 2008 and effective as of January 1 2009.)
(国务院于二零零八年十一月十日公布，自二零零九年一月一日起施行。)
Order of the State Council No.538
国务院令第538号