VAT and the Consumption Tax were levied and administered by the State competent departments of taxation, while the Business Tax was collected and administered by the local competent departments of taxation.

 
  • 增值稅和消費稅由國家稅收主管部門(mén)征收和管理,營(yíng)業(yè)稅由地方稅收主管機關(guān)征收和管理。
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