PRC Value-Added Tax Law (Draft)

中华人民共和国增值税法 （草案）

March 03, 2023 | BY

Susan Mok

Draft VAT Law lists transactions that are not subject to VAT.

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Issued: December 30, 2022

Main contents: The following do not constitute taxable transactions and are not subject to value-added tax:

 

(1) services that an employee provides to an