Announcement of the State Taxation Administration on Tax Collection and Administration Issues related to the Exemption of VAT for Small-Scale Taxpayers

Announcement of the State Taxation Administration on Tax Collection and Administration Issues related to the Exemption of VAT for Small-Scale Taxpayers
Announcement of the State Taxation Administration on Tax Collection and Administration Issues related to the Exemption of VAT for Small-Scale Taxpayers

Announcement of the State Taxation Administration [2021] No.5

March 31, 2021

To apply the guiding principles set forth in the National People's Congress and the Chinese People's Political Consultative Conference and the Opinions on Further Deepening the Tax Reform issued by the CPC Central Committee and the General Office of the State Council, the following relevant tax collection and administration issues are hereby announced in accordance with the Announcement of the Ministry of Finance and the State Taxation Administration on Clarifying the Value-added Tax Exemption Policy for Small-Scale Value-added Tax Payers ([2021] No.11):

1.
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