Circular on Announcing the Categories of Abolished and Inapplicable Regulatory Documents on VAT

Circular on Announcing the Categories of Abolished and Inapplicable Regulatory Documents on VAT

Cai Shui [2009] No. 17

February 26, 2009

Departments (bureaus) of finance, state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and finance bureaus of Xinjiang Production and Construction Corps:

Ministry of Finance and State Administration of Taxation have analyzed the jointly promulgated regulatory documents on VAT from 1994 to the current in accordance with the amended Interim Regulations of the People's Republic of China on Value-added Tax and Detailed Rules for the Implementing Rules for the Interim Regulations of the People's Republic of China on Value-added Tax. It is now made clear the relevant abolished or inapplicable documents as follows:

I. Documents fully abolished or inapplicable (14 documents)
1.
　　......