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[Unofficial English Translation by PricewaterhouseCoopers - 18 December 2008]
Provisional Rules of the People’s Republic of China on Value Added Tax (2008 Revised Version)
November 10, 2008 State Council Order [2008] No. 538
The Provisional Rules of the People’s Republic of China on Value Added Tax revised and adopted by the 34th standing meeting of the State Council on November 5, 2008 is hereby promulgated, which shall enter into force on January 1, 2009.
Premier Wen Jiabao
November 10, 2008
Provisional Rules of the People’s Republic of China on Value Added Tax
(Promulgated by Order N
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