Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on Exempting Value-Added Tax for Procurement of Materials in China Under Gratuitous Aid Projects by Foreign Governments and International Organizations
财政部国家税务总局关于外国政府和国际组织无偿援助项目在华采购物资免征增值税的补充通知
This document provides supplementary provisions on the exemption of value-added tax for materials purchased in China under foreign government and international organization aid projects, clarifying the scope and procedures for the tax exemption.