Huguoshuiliu (2002) 68 specifies that the buyer does not need to transfer out any input VAT if the aforementioned benefit is given by the ... Sales value consists solely of the sales price of China Master Tax Guide ])1J-JJU Value-added tax 415 .
|Title||:||China Master Tax Guide 2008/09|
|Author||:||Deloitte Touche Tohmatsu|
|Publisher||:||CCH Hong Kong Limited - 2008|