The Ministry of Finance (MOF) and the State Administration of Taxation (SAT) on Wednesday issued a notice for specifying coal mining enterprises' input value-added tax (VAT) deductions.
Input VAT is allowed to be deducted from coal mining enterprises' output VAT when purchasing coal mine tunnel auxiliary equipments and related goods, labor services and other services as well as when purchasing goods labor services and other services for tunnel construction, tunneling, backfilling, (except from tunnel development purposes) and open pit coal mine ecological restoration.
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