Legal authority (in chronological order)
- Decision of the Standing Committee of the National People's Congress on the Application of VAT, Consumption Tax, and Business Tax Tentative Regulations to foreign investment enterprises and foreign enterprises passed and announced on 29th December 1993 (Repealed on 1st January 2009)
- The PRC VAT Tentative Regulations, promulgated by the State Council on December 13, 1993 effective from January 1, 1994 (Repealed on 1st January 2009)
- Detailed Implementation Rules of the PRC VAT Tentative Regulation, issued by the Ministry of Finance on December 25, 1993 effective from January 1, 1994 (Repealed on 1st January 2009)
- The PRC VAT Tentative Regulations, promulgated by the State Council on November 10, 2008 effective from January 1, 2009 (Repealed on 1st December 2017)
- The Detailed Implementation Rules of the PRC VAT Tentative Regulation, issued by the Ministry of Finance and State Administration of Taxation on December 15. 2008 effective from January 1, 2009 (Chinese)
- The PRC VAT Tentative Regulations, as amended by the State Council on 19th Nov 2017, effective as from 2107-12-01 (Chinese with English translation)
Press Interviews
- Reply by State Council officials to Questions Raised by Reporters on Revisions of Turnover Taxes on 2008.11.10 [Read]
- Answers by Tax Officials to the Questions Raised by the Reporters on the 2009 VAT Transformation Reform on 2008.11.11 [Read]
Detailed information and computation on Value added tax
