State Administration of Taxation, Supplementary 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补充通知

May 08, 2008 | BY

clpstaff &clp articles

International maritime transport not included in trial advance tax filing.

Clp Reference: 3220/08.03.24 Promulgated: 2008-03-24

Issued: March 24 2008

Main Contents: The Supplementary Circular clarifies the scope of application of the pilot policy of advance tax filing for outbound payments of trade in services. The policy shall not apply to international maritime transport transactions. With respect to financial services, the policy shall apply to guarantee fees but not interest (Article 1).

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; and Circular on Issues Relevant to the Administration of Tax Collection Concerning Outbound Payments in Trade in Services, Mar 6 2008, CLP 2008 No.4 p.14

clp reference:3220/08.03.24
promulgated:2008-03-24

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