- 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.
- See OECD International VAT/GST Guidelines on Neutrality (2011 version).
Impact of the Chinese VAT pilot on the international freight forwarding industry and the international shipping industry
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