📅 1 Yanüari 1994
The reform divided taxes among central, local and shared categories and created separate tax administrations. It strengthened the center while leaving local governments with service...
📅 1 Yanüari 1994
The tax package reorganized collection and made VAT a key shared revenue source. It improved central fiscal capacity and shifted the state-firm relationship toward tax-based regulation.
📅 1 Yanüari 2006
The end of the tax marked a major reversal in the fiscal relationship between state and peasants. It relieved one burden on farm households but did not eliminate other local fees or structural...
📅 16 Mart 2007
The law set a unified corporate income-tax framework, replacing separate preferential regimes over a transition period. It reduced one formal distinction between domestic and foreign firms while...
📅 1 Yanüari 2008
The new 25 percent standard rate applied to domestic and foreign-funded enterprises, with transitional treatment for some existing incentives. The reform standardized formal rules but altered the...
📅 25 Desèmber 2008
Revised tax rules prepared a shift from production-type toward consumption-type VAT, allowing deductions for equipment purchases from 2009. The change lowered firms’ tax costs and supported...
📅 1 Yanüari 2009
The VAT reform took effect nationwide, reducing the tax burden on equipment purchases and encouraging modernization. It supported productivity and recovery, but investment incentives did not...
📅 1 Yanüari 2019
The law raised the monthly basic deduction and introduced additional deductions for expenses such as education, housing and healthcare. It changed how personal income was taxed and modestly recognized...