Implementing Rules for the PRC Tentative Regulations on Business Tax (Revised)
中华人民共和国营业税暂行条例实施细则 (修正)
Definition of services provided in the PRC that are subject to business tax clarified.
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Revised on October 28 2011. Latest revision can be found at: http://www.chinalawandpractice.com/Article/2945597/Implementing-Rules-for-the-PRC-Tentative-Regulations-on-Business-Tax-2nd-Revision.html
(Issued by the Ministry of Finance and State Administration of Taxation on December 15 2008 and effective as of
(财政部、国家税务总局于二零零八年十二月十五日发布,自二零零九年一月一日起施行。)