Full Text Translation - 24th February 09

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    Implementing Rules for the PRC Tentative Regulations on Value-added Tax (Revised)

    Implementing Rules for the PRC Tentative Regulations on Value-added Tax (Revised)


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     The Implementing Rules clarify the levy of VAT for mixed sales and the definition of "small taxpayer". (See full translation)

    See also:
    PRC Tentative Regulations on Value-added Tax (Revised), Dec 2008/Jan 2009

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