Notice of the Foreign Tax Affairs Department of the State Administration of Taxation on Issues Concerning the Implementation of Document Guo Shui Fa [1993] No. 152

This notice requires foreign-invested enterprises and foreign enterprises that are general VAT taxpayers to calculate and declare industrial and commercial consolidated tax on goods and taxable services in accordance with the Provisional Regulations on the Industrial and Commercial Consolidated Tax of the People's Republic of China, and provides the attached tax rate table for unified implementation.