Circular of the State Administration of Taxation on Issues Concerning the Implementation of Simplified Measures to Impose Value-Added Tax on Commercial Concrete

Circular of the State Administration of Taxation on Issues Concerning the Implementation of Simplified Measures to Impose Value-Added Tax on Commercial Concrete

Guo Shui Fa [2000] No. 37

February 25, 2000

The Offices of the State Administration of Taxation at all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

Recently, the State Administration of Taxation has received some reports concerning heavy tax bearing of the commercial concrete manufacturers due to difficulty in obtaining exclusive value-added tax invoice for purchased raw material and the insufficiency to offset against the input tax.
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