Announcement of the State Administration of Taxation on Issues concerning Simplifying and Consolidating the Value-added Tax Levy Rates
Announcement of the State Administration of Taxation on Issues concerning Simplifying and Consolidating the Value-added Tax Levy Rates
[Lexis China Comments]
Pursuant to the Announcement of the State Taxation Administration on the List of Certain Expired and Repealed Tax Normative Documents (Announcement of the State Taxation Administration [2026] No. 18), this document has been repealed.
Announcement of the State Administration of Taxation on Issues concerning Simplifying and Consolidating the Value-added Tax Levy Rates
Announcement of the State Administration of Taxation [2014] No. 36
June 27, 2014
According to the decision of the State Council on simplifying and consolidating the value-added tax levy rates, the relevant issues are hereby announced as follows:
I. "The tax authority of the place where the business is conducted shall levy the tax at the rate of 6%" set forth in the Circular of the State Administration of Taxation on the Administration on the Special Value-added Tax Invoices of Businesses with a Fixed Establishment that Temporarily Conducts Outward Business (Guo Shui Fa [1995] No.
......
Pursuant to the Announcement of the State Taxation Administration on the List of Certain Expired and Repealed Tax Normative Documents (Announcement of the State Taxation Administration [2026] No. 18), this document has been repealed.
Announcement of the State Administration of Taxation on Issues concerning Simplifying and Consolidating the Value-added Tax Levy Rates
Announcement of the State Administration of Taxation [2014] No. 36
June 27, 2014
According to the decision of the State Council on simplifying and consolidating the value-added tax levy rates, the relevant issues are hereby announced as follows:
I. "The tax authority of the place where the business is conducted shall levy the tax at the rate of 6%" set forth in the Circular of the State Administration of Taxation on the Administration on the Special Value-added Tax Invoices of Businesses with a Fixed Establishment that Temporarily Conducts Outward Business (Guo Shui Fa [1995] No.
......