Implementing Rules for the PRC Tentative Regulations on Value-added Tax (2nd Revision)

中华人民共和国增值税暂行条例实施细则 (第二次修正)

The revised Rules raise the thresholds for the levy of value-added tax.

By clpstaff | clp articles |

(Promulgated by the Ministry of Finance on October 28 2011 and effective as of November 1 2011.)

(财政部于二零一一年十月二十八日发布, 自二零一一年十一月一日起施行。)

Order of the MOF No.65

财政部令第65号

Article 1: These Rules have been formulated pursuant

第一条根据《中华人民共和国增值税暂行条例》（以下简称条例），制定本细则。

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