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Notice of the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the State Drug Administration on the Value-Added Tax Policies for Anti-Cancer Drugs [Effective]
财政部、海关总署、税务总局、国家药品监督管理局关于抗癌药品增值税政策的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation and the State Drug Administration on the Value-Added Tax Policies for Anti-Cancer Drugs 

财政部、海关总署、税务总局、国家药品监督管理局关于抗癌药品增值税政策的通知

(No. 47 [2018] of the Ministry of Finance) (财税〔2018〕47号)

The public finance departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning; Guangdong Branch of the General Administration of Customs, and all customs offices directly under the General Administration of Customs; and the Financial Bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,海关总署广东分署、各直属海关,新疆生产建设兵团财政局:
To encourage the development of the anti-cancer pharmaceutical industry and reduce the medication costs of patients, you are hereby notified of the value-added tax (“VAT”) policies for anti-cancer drugs as follows: 为鼓励抗癌制药产业发展,降低患者用药成本,现将抗癌药品增值税政策通知如下:
I. From May 1, 2018 on, a general VAT taxpayer may choose to calculate and pay VAT on the anti-cancer drugs it produces and sells as well as wholesales and retails at the levy rate of 3% through the simple method. Once choosing to calculate and pay VAT through the simple method, the aforesaid taxpayer may not change it within 36 months.
......
   一、自2018年5月1日起,增值税一般纳税人生产销售和批发、零售抗癌药品,可选择按照简易办法依照3%征收率计算缴纳增值税。上述纳税人选择简易办法计算缴纳增值税后,36个月内不得变更。
......

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