State Administration of Taxation, Circular on Business Tax Issues Concerning International Telecommunications Services

国家税务总局关于国际电信业务营业税问题的通知

September 04, 2010 | BY

clpstaff &clp articles &

Circular issued to clarify telecom business tax issues.

Clp Reference: 3230/10.06.28 Promulgated: 2010-06-28

Issued: June 28 2010

Main contents: According to the Circular, the following items do not fall within the scope for levy of business tax:

(i) the revenue derived by work units or individuals for leasing out overseas telecommunications network resources that are immovables (including overseas electric circuits, cables and satellite transponders) (Article 1); and

(ii) international telecommunications services provided overseas by overseas work units or individuals to work units or individuals from China, including international phone services, international roaming and international internet services for mobile phones, international short message services and international multimedia messaging services (Article 2).

Related legislation: PRC Tentative Regulations on Business Tax (Revised), Nov 10 2008, CLP 2008 No.10 p.62; and Circular on Several Tax Exemption Policies for Business Tax on Financial Commodities Trading, etc. by Individuals, 2009

clp reference:3230/10.06.28promulgated:2010-06-28

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