VAT Zero-rated Services: Scope Expanded

Tax Newsflash:November 3, 2015/China

On 30 October 2015, the Ministry of Finance (MOF) and the State Administration of Taxation (SAT) jointly issued Circular 118 (i.e. Caishui [2015] No. 118), expanding the scope of zero-rated services. (Tax Newsflash:November 3, 2015/China)

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This expansion in scope is intended to stimulate "exports" of the services covered.

This newsletter explains the details.

>> Click for Japanese [増値税ゼロ税率政策が適用される輸出サービスの範囲の拡大]

(92KB, PDF)

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