Legislation Roundup: VAT regulations, Medical advertisements, and Minors’ personal information
VAT regulation draft specifies scope of zero tax rate for exports. New guidelines define what constitutes a medical advertisement. National data security standard specifies when identity information of minors is not required.
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Tax
Implementing Regulations for the PRC Value-Added Tax Law (Draft for Comments)
中华人民共和国增值税法实施条例 (征求意见稿)
The Draft delineates the scope of the definitions of goods, services, intangible assets and immovable property in taxable