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。)