Ministry of Finance and State Administration of Taxation, Circular on the Launch of Pilot Tax Policies for the Levy of Value-added Tax in Place of Business Tax in the Transport Industry and Certain Modern Service Industries Nationwide

财政部、国家税务总局关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知

July 16, 2013 | BY

CLP Temp &

VAT reform expanded to the whole of China.

Clp Reference: 3220/13.05.24 Promulgated: 2013-05-24 Effective: 2013-08-01

Issued: May 24 2013

Effective: August 1 2013

Main contents: The VAT reform will be expanded to cover all of China from August 1. Radio, film and television services are now included in the reform. The VAT rate for leasing of tangible movable property is 17%, transport services 11%, modern services (excluding tangible movable property) 6% and other specified taxable services 0% (Article 12).

Repealed legislation: Circular on the Launch of Pilot Projects for the Levy of Value-added Tax in Place of Business Tax in the Transport Industry and Certain Modern Service Industries in Eight Provinces and Cities including Beijing, Jul 31 2012, CLP 2012 No.7 p.36

clp reference:3220/13.05.24 issued:2013-05-24 effective:2013-08-01

Issued: May 24 2013

Effective: August 1 2013

Main contents: The VAT reform will be expanded to cover all of China from August 1. Radio, film and television services are now included in the reform. The VAT rate for leasing of tangible movable property is 17%, transport services 11%, modern services (excluding tangible movable property) 6% and other specified taxable services 0% (Article 12).

Repealed legislation: Circular on the Launch of Pilot Projects for the Levy of Value-added Tax in Place of Business Tax in the Transport Industry and Certain Modern Service Industries in Eight Provinces and Cities including Beijing, Jul 31 2012, CLP 2012 No.7 p.36

clp reference:3220/13.05.24 issued:2013-05-24 effective:2013-08-01

This premium content is reserved for
China Law & Practice Subscribers.

  • A database of over 3,000 essential documents including key PRC legislation translated into English
  • A choice of newsletters to alert you to changes affecting your business including sector specific updates
  • Premium access to the mobile optimized site for timely analysis that guides you through China's ever-changing business environment
For enterprise-wide or corporate enquiries, please contact our experienced Sales Professionals at +44 (0)203 868 7546 or [email protected]