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,
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)
“Sale” and “for consideration” defined for consumption tax purposes.
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