(Issued by the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-rural Development on February 17 2016, and effective as of, February 22 2016.)
(财政部、国家税务总局、住房城乡建设部于二零一六年二月十七日发布,自二零一六年二月二十二日起执行。)
财税〔2016〕23号

