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Update on Tax Refund Rules for Construction Tax and Additional Education Fee
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Update on Tax Refund Rules for Construction Tax and
Additional Education Fee
State Administration
of Taxation, Ministry of Finance "Three Categories of Tax" refers to VAT, Business Tax and Consumption Tax. For those companies
which benefit from tax refund rules of "Collect First Refund
Later" and "Collect Right Away Refund Right Away"
in respect of the "Three Categories of Tax", any assessed
Construction Tax and Additional Education Fee will not be refunded
except under special regulations. |
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財政部 國家稅務總局 "三稅"即：增值稅、營業稅、消費稅 |