- www.chinatax.gov.cn/n8136506/n8136593/n8137633/n8138817/index.html (all websites accessed August 2013).
- Interim Regulations on Value Added Tax of the People's Republic of China (promulgated by No 134 Decree [1993] of the State Council on 13 December 1993 and revised on 5 November 2008 by the State Council).
- Art 2 of the Interim Regulations on VAT. Some specified items, such as grains, tap water, heating gas and books, shall be subject to VAT at the rate of 13%.
- The term ‘services’ for business tax purposes in China refers to the business of providing to society the services listed in the regulations by making use of equipment, tools, sites, information or techniques which include agency services, accommodation services and food & beverages services, tourist services, storehouse services, lease, advertising and other services.
- Interim Regulations on Business Tax of the People's Republic of China (promulgated by No 134 Decree [1993] of the State Council on 13 December 1993 and revised on 5 November 2008 by the State Council).
- Arts 4 and 5 Interim Regulations on Business Tax.
- The term ‘consigned processing’ for consumption tax purposes in China refers to the process whereby the consignor provides the raw materials and major materials and for which the consignee only receives processing fees and fees for supplying part of the auxiliary materials for processing.
- Interim Regulations on Consumption Tax (promulgated by No 135 Decree [1993] of the State Council on 13 December 1993 and revised on 5 November 2008 by the State Council).
- Interim Regulations on VAT, Art 10.
- ibid, Art 26.
- Shanghai was the first district where the reform of VAT and business tax was carried out, on 1 January 2012. Notice of the Ministry of Finance and the State Administration of Taxation on Carrying out the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries in Shanghai (No 111 [2011] of the Ministry of Finance and State Administration of Taxation).
- The reform began in Beijing on 1 September 2012. Art 2 of the Notice of the Ministry of Finance and the State Administration of Taxation on Carrying out the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries in Beijing and other Seven Provinces and Cities (No 71 [2012] of the Ministry of Finance and State Administration of Taxation).
- The reform came into force in Tianjin, Zhejiang Province and Hubei Province on 1 December 2012.
- The reform in Jiangsu Province and Anhui Province took effect on 1 October 2012.
- In Fujian Province and Guangdong Province, the reform took into effect on 1 November 2012.
- Art 2 Pilot Proposals for the Change from Business Tax to Value-Added Tax (No 110 [2011] of the Ministry of Finance and State Administration of Taxation).
- Art 1 Measures for the Implementation of the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries.
- Art 7 Measures for the Implementation of the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries (No 111 [2011] of the Ministry of Finance and State Administration of Taxation).
- Art 5 Measures for the Implementation of the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries; Art 1 Announcement of the State Administration of Taxation concerning the Qualification of VAT Ordinary Taxpayers for the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax in Shanghai (No 65 [2011] of the State Administration of Taxation).
- Art 4 Announcement of the State Administration of Taxation concerning the Qualification of VAT Ordinary Taxpayers for the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax in Shanghai.
- Individual industrial and commercial households means individuals with business operation capacity who engage in industrial and commercial business operations after registration with the industrial and commercial administrative departments in accordance with the provisions of the Regulation on Individual Industrial and Commercial Households (Order No 596 of the State Council of the People's Republic of China).
- Art 3 Measures for the Implementation of the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries.
- ibid, Art 5.
- ibid, Art 8.
- Art 1 Explanatory Notes on the Scope of Taxable Services.
- Including research and development services, technology transfer services, technical consultation services, energy management contract services, and engineering, prospecting and exploration services.
- Including software services, circuit design and testing services, information system services, and business process management services.
- Including design services, trademark and copyright transfer services, advertising services, and conference and exhibition services.
- Including aviation ground services, port terminal services, cargo and passenger terminal services, salvage services, agency freightage services, agency customs declaration services, storage services, and loading/unloading handling services.
- Including financial leasing of tangible personal property and operational leasing of tangible personal property. The bareboat charter business in ocean transportation and bare charter in air transportation fall under such a category.
- Including authentication services, attestation services, and consulting services.
- Art 9 Measures for the Implementation of the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries.
- ibid, Art 11.
- ibid, Art 12.
- Art 1 Notice of the Ministry of Finance and the State Administration of Taxation concerning the Zero-Rate and Exempt Taxable Services (No 131 [2011] of the Ministry of Finance and the State Administration of Taxation).
- ibid, Art 2.
- Art 1 Provisions on Relevant Matters concerning the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Services Industries.
- ibid, Art 18.
- ibid, Art 22.
- ibid, Art 24.
- ‘VAT deduction voucher’ means a special VAT invoice, a customs special bill of payment for VAT on imported goods, an invoice for the purchase of agricultural products, an invoice for the sale of agricultural products, documents on the settlement of transportation expenses, or a tax payment certificate.
- Art 30 Measures for the Implementation of the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries.
- ibid, Arts 45 and 46.
- Provisions on the Transitional Policies for the Pilot Practice of Levying VAT in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries.
- This exemption was only available from 1 January 2012 to 31 December 2012.
- Art 4 Notice of the Ministry of Finance and the State Administration of Taxation concerning the Zero-Rate and Exempt Taxable Services (No 131 [2011] of the Ministry of Finance and the State Administration of Taxation).
- Art 47 Measures for the Implementation of the Pilot Practice of Levying Value Added Tax in Lieu of Business Tax on the Transportation Industry and Some Modern Service Industries.
World Journal of VAT/GST Law
Volume 2, 2013 - Issue 2