State Administration of Taxation, Announcement on Relevant Consumption Tax Policy Issues

国家税务总局关于消费税有关政策问题的公告

Industrial enterprises may be subject to consumption tax.

1 minute readJanuary 10, 2013 at 01:20 PM

CLP Temp

Issued: November 6 2012

Effective: January 1 2013

Main contents: The following acts of entities and individuals that are not industrial enterprises shall be deemed production of taxable consumer products and be subject to the levy of consumption tax:

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