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World Journal of VAT/GST Law Volume 3, 2014 - Issue 2

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Original Articles

Impact of the Chinese VAT pilot on the international freight forwarding industry and the international shipping industry

Yimin Kou Yimin Kou, Partner, CTAC Group, Beijing office. Email: [email protected].

Qiguang Zhou Qiguang Zhou, Professional Support Lawyer, Baker & McKenzie LLP, Shanghai office. Email: [email protected].

Pages 101-107 | Published online: 07 May 2015

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https://doi.org/10.5235/20488432.3.2.101

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On 24 May 2013, China's Ministry of Finance and the State Administration of Taxation jointly released the Circular on the Tax Collection Policies for the Nationwide Adoption of the Business Tax to Value-Added Tax Pilot Conversion in the Transportation Industry and Certain Modern Service Industries, Caishui [2013] No 37.
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See OECD International VAT/GST Guidelines on Neutrality (2011 version).
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