Laws&Regulations
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Article 1 — These Provisions are formulated in accordance with the Law of the People’s...
Effective: July 1, 2026 Table of Contents Chapter I — General Provisions Chapter I —...
Effective: January 1, 2026 Table of Contents Chapter I — General Provisions Chapter II —...
The Value-Added Tax Law of the People’s Republic of China was adopted at the 13th...