Chinese Tax Regulation Update – December 2019

China

The latest development in China Tax Regulation mainly includes:

  • Announcement [2019] No. 94, jointly released by the Ministry of Finance (“MoF”) and the State Administration of Taxation (“SAT”)
  • Caiguanshui [2019] No. 38, jointly released by the MoF, the Ministry of Industry and Information Technology (“MIIT”), the General Administration of Customs (“GAC”), the SAT, and the National Energy Administration (“NEA”)

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