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What is the pre-levy rate of branches of air transport enterprises that pay VAT in summary?
1. According to the Notice of the Ministry of Finance, People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Calculation and Payment of Value-added Tax in Head Offices of Some Air Transport Enterprises (Caishui [2013] No.86), "3. The pre-levy rate of the branches of the above air transport enterprises is 1%."

2. According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Calculation and Payment of Value-added Tax of China Huaxia Airlines Co., Ltd. and its branches (Cai Shui [2014] No.76) issued by the Ministry of Finance, "China Huaxia Airlines Co., Ltd. and its branches (see Annex for the specific list), from the date of 20 14 10, according to".