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Commentary

Appendix 9D: VAT reduced rates (China)


9 China

Reduced rates of VAT (generally 5% or 3%, but also 1%) are applied in China to the following:

  1. Ìý

    •ÌýÌýÌýÌý Public transportation services.

  2. Ìý

    •ÌýÌýÌýÌý Services

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