中华人民共和国增值税暂行条例实施细则(英文版)发布部门:财政部 中华人民共和国财政部发布文号:分类导航:所属类别:部委行业规章发布日期:1993-12-25关键字:【阅读全文】DETAILED RULE FOR THE IMPLEMENTATION OF THE PROVISIONAL REGULATIONOF THE PEOPLE'S REPUBLIC OF CHINA ON VALUE-ADDED TAX (Ministry of Finance: 25 December 1993) Whole Doc
Article 1 These Detailed Rules are formulated in accordance with the stipulations of Article 28 of the (hereinafter referred to as "the Regulations")
Article 2 "Goods" as mentioned in Article 1 of the Regulations refers to tangible moveable goods, including electricity, heat, and gas
"Processing" as mentioned in Article 1 of the Regulations refers to the business of contracting to process goods, where the contractor supplies the raw material and major materials and the subcontractor manufactures the goods in accordance with the r