Issued: December 15 2008
Effective: January 1 2009
Main Contents: For the purposes of Article 1 of the PRC Tentative Regulations on Business Tax,
Ministry of Finance and State Administration of Taxation, Implementing Rules for the PRC Tentative Regulations on Business Tax (Revised)
财政部、国家税务总局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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