China Tax Regulation Update - August 2018

China

The latest development in China Tax Regulation mainly includes:

  • SAT Announcement [2018] No. 42: Clarification of VAT taxation of various taxable activities
  • SAT Announcement [2018] No. 43: Supplementary regulation for preferential taxation policy on venture capital firms and individual angel investors
  • Caishui [2018] No. 80: Local surcharges relating to the refund of uncredited input VAT

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