Ministry of Finance and State Administration of Taxation, Implementing Rules for the PRC Tentative Regulations on Consumption Tax (Revised)
财政部、国家税务总局中华人民共和国消费税暂行条例实施细则 (修正)
February 09, 2009 | BY
clpstaff &clp articles“Sale” and “for consideration” defined for consumption tax purposes.
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Issued: December 15 2008
Effective: January 1 2009
Main Contents: For the purposes of the first paragraph of Article 4 of the PRC Tentative Regulations on Consumption Tax, the term “sale” means the transfer of