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Announcement of the State Administration of Taxation on Issues concerning Exempting Micro and Small Enterprises from Value-Added Tax [Expired]
国家税务总局关于小微企业免征增值税有关问题的公告 [失效]
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Announcement of the State Administration of Taxation on Issues concerning Exempting Micro and Small Enterprises from Value-Added Tax 

国家税务总局关于小微企业免征增值税有关问题的公告

(Announcement No. 52 [2017] of the State Administration of Taxation) (国家税务总局公告2017年第52号)

In order to support the development of micro and small enterprises, in accordance with the Notice of the Ministry of Finance and the State Administration of Taxation on Continuing the Value-Added Tax Polices for Micro and Small Enterprises (No. 76 [2017], MOF), issues concerning value-added tax (“VAT”) on micro and small enterprises are hereby announced as follows:
......
 为支持小微企业发展,根据《财政部 税务总局关于延续小微企业增值税政策的通知》(财税〔2017〕76号),现将小微企业增值税有关问题公告如下:
......

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