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Record · chinatax ACC. 900064435

Announcement of the State Administration of Taxation on Matters Concerning the Qualification Determination of General VAT Taxpayers in the Pilot Program of Replacing Business Tax with VAT

国家税务总局关于营业税改征增值税试点增值税一般纳税人资格认定有关事项的公告

Issuer
Date
2013-12-16
Instrument
announcement
Cited by
3
This document announces the abolition of the previous announcement on the qualification determination of general VAT taxpayers in the pilot program of replacing business tax with VAT, effective from May 1, 2016, in accordance with the State Administration of Taxation Announcement No. 23 of 2016.
Full text · 原文 105 字
根据《国家税务总局关于全面推开营业税改征增值税试点后增值税纳税申报有关事项的公告》(国家税务总局公告2016年第23号),自2016年5月1日起,全文废止。<br> 营业税,个体工商户,小规模纳税人,一般纳税人,增值税