Announcement of the State Administration of Taxation on Issues concerning Tax Collection and Administration under the Value-added Tax Exemption Policy for Small-scale Taxpayers

Announcement of the State Administration of Taxation on Issues concerning Tax Collection and Administration under the Value-added Tax Exemption Policy for Small-scale Taxpayers
Announcement of the State Administration of Taxation on Issues concerning Tax Collection and Administration under the Value-added Tax Exemption Policy for Small-scale Taxpayers

Announcement of the State Administration of Taxation [2019] No.4

January 19, 2019

According to the Circular of the Ministry of Finance and the State Administration of Taxation on Implementing the Policy on Inclusive Tax Reliefs for Small and Micro Enterprises (Cai Shui [2019] No.13), issues concerning tax collection and administration under the value-added tax exemption policy for small-scale taxpayers with monthly sales amounting to CNY100,000 or below are hereby announced as follows:

I.
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