Content  
The ministry of finance issued the of small micro enterprises shall be exempted from VAT and
Business tax accounting regulations
Accounting [2013] no. 24
The relevant ministries and commissions of the state council, relevant institutions directly under, the provinces, autonomous regions and municipalities directly under the central government, cities under separate state planning departments (bureau), the xinjiang production and construction corps finance bureau:
In order to thoroughly implement the accounting standards for small businesses, solve problems arising from the execution, according to "the Treasury's part of the state administration of taxation on a suspension of small micro enterprise value added tax and business tax notice (caishui [2013] no. 52), I made on the small micro enterprises shall be exempted from VAT and business tax accounting regulations, are hereby printed and distributed to, please arrange relevant enterprises of the region. If you have any problems in the implementation, please timely feedback to our ministry.
The ministry of finance