On April 23, the State Administration of Taxation (SAT) released the “Announcement Concerning Individual Income Tax (IIT) for Individually-Owned Enterprises, Sole Proprietorships and Partnership ...
In China, value-added taxpayers are categorized into general taxpayers and small-scale taxpayers based on their annual taxable sales amount. While taxpayers with annual taxable sales exceeding the ...
It is therefore important that a business is satisfied that it is receiving proper VAT invoices when making claims for repayment of VAT. Where simplified or electronic invoicing is being used, ...
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