Notice of the State Administration of Taxation on Certain Issues Concerning the Levy of Consumption Tax

This notice announces the invalidation of specific provisions (items (i) and (iii) of Article 2) of the earlier Notice on Certain Issues Concerning the Levy of Consumption Tax (Guo Shui Fa [1994] No. 130), as per the directive in the Notice on Publishing the Catalogue of Invalid or Abolished Tax Regulatory Documents (Guo Shui Fa [2006] No. 62).