Abstract
All units and individuals engaged in the sales of goods, provision of processing, repairs and replacement services, and the importation of goods within the territory of the People’s Republic of China are taxpayers of Value-added Tax (hereinafter referred to as ‘taxpayers’), and shall pay VAT in accordance with these Regulations.
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Riccardi, L., Riccardi, G. (2020). Other Relevant VAT Provisions. In: China VAT. Springer, Singapore. https://doi.org/10.1007/978-981-15-5967-9_8
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DOI: https://doi.org/10.1007/978-981-15-5967-9_8
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Online ISBN: 978-981-15-5967-9
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