According to the "notice on the deduction of the fixed Assets purchase tax" (tax [2009]113 No.) documents stipulated in the standards:
Article 23rd of the Regulations on the implementation of the interim rules on VAT of the People's Republic of China the buildings referred to in the second paragraph of the means are the houses or places in which they produce, live and other activities, specifically the "fixed asset classification and Code" (gb/t14885-1994), the first two "02" houses; , refers to people not in the production and life of man-made construction, specifically the "fixed asset classification and Code" (gb/t14885-1994) in the first two of the code "03" of the structure, said other land attachment, refers to mineral resources and land growth plants.
It is generally a 8-point tax and a 17-point VAT Invoice.
