(Issued by the Ministry of Finance and the State Administration of Taxation on March 23 2016, and effective as of May 1 2016.)
(财政部、国家税务总局于二零一六年三月二十三日发布，自二零一六年五月一日起施行。)
财税〔2016〕36号
Cai Shui [2016] No.36
第一章 纳税人和扣缴义务人
Implementing Measures for the Pilot Project for Levy of Value-added Tax in Place of Business Tax
营业税改征增值税试点实施办法
China launches a nationwide VAT reform.
By Susan Mok