Standards for identifying general taxpayers for labor dispatch companies

According to the State Administration of Taxation Announcement No. 23 of 2016 "Announcement on Tax Collection Management Matters Concerning the Comprehensive Promotion of the Pilot Program of Replacing Business Tax with Value-Added Tax", in accordance with the relevant provisions of the business tax to value-added tax, taxable activities are subject to deductions When determining sales volume for pilot taxpayers under the project, their annual sales volume of taxable services should be calculated based on sales volume before deductions.

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Response time: 2021-10-26. For the latest business changes, please refer to the official website of Ping An Bank.

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