Regulations on the Implementation of the Value-Added Tax Law of the People's Republic of China
The regulation is designed to facilitate the effective enforcement of the law by providing detailed rules on its application. It specifies the scope of taxable goods, services, intangible assets and immovable property, and further defines taxpayer categories.
Issuing Authority: State Council
Issued on: Dec 30, 2025
Effective Date: Jan 1, 2026
Applicable Area: Nation-wide
Type: National Law & Regulation
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