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State Administration of Taxation, Circular on Issues Relevant to the Administration of Tax Collection Concerning Outbound Payments of Trade in Services
国家税务总局关于服务贸易对外支付税收征管有关问题的通知
May 08, 2008 | BY
clpstaff &clp articlesProcedures for advance tax filing for the service industry clarified.
Issued: March 6 2008
Applicability: “Outbound payments of trade in services” includes payments to overseas parties arising from transactions in relation to transportation; tourism; communications; construction and installation and contracting of services thereof; insurance; financial services; computer and information services; use of proprietary rights and licensing; sports, cultural and entertainment services; other commercial services and government services (Article 1).
Main Contents: Where a domestic institution makes several outbound payments of trade in services, it shall be required to submit a copy of the contract or agreement when it handles tax filing for the first time, and shall only be required to submit a Tax Filing Form for Outbound Payments of Trade in Services by Domestic Institutions affixed with its seal for subsequent payments (Article 2).
Related Legislation: Circular on Issues Relevant to the Trial Implementation of Tax Filing for Outbound Payments in Trade in Services, Feb 26 2008, CLP 2008 No.4 p.14
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