According to the provisions of "Cai Shui [20 1 7] No.58", Article 7 of Annex/KLOC-0 of this document is abolished as of July 1 2065438. Item (23) and Item (4) of Annex III shall be abolished as of 20 18 1.
All provinces, autonomous regions, municipalities directly under the central government, the finance departments (bureaus), the State Taxation Bureau, the local taxation bureau, and the Finance Bureau of Xinjiang Production and Construction Corps:
With the approval of the State Council, starting from May, 20 16, a nationwide pilot project of changing business tax into value-added tax (hereinafter referred to as "VAT reform") will be carried out, and all business tax taxpayers in construction, real estate, finance and life service industries will be included in the pilot scope, and value-added tax will be paid instead of business tax. The Measures for the Implementation of the Pilot Reform of Business Tax to Value-added Tax, the Provisions on Relevant Matters of the Pilot Reform of Business Tax to Value-added Tax, the Provisions on the Transitional Policy of the Pilot Reform of Business Tax to Value-added Tax and the Provisions on the Application of Zero VAT Rate and Tax Exemption Policy to Cross-border Taxable Behavior are hereby printed and distributed to you, please follow them.
Unless otherwise specified, the contents specified in the annex of this notice shall be implemented as of May 1 day, 2065438. the Ministry of Finance
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [20 13] 106)
Supplementary Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Policies of Changing Business Tax to Value-added Tax in Railway Transportation and Postal Industry (Caishui [20 13] 12 1No.)
Notice of State Taxation Administration of The People's Republic of China on Incorporating Telecommunication Industry into the Pilot of Changing Business Tax to VAT (Caishui [2014] No.43) and the Ministry of Finance.
Supplementary Notice of State Taxation Administration of The People's Republic of China on the Zero Tax Rate Policy of International Waterway Transportation (Caishui [2065438+04] No.50), Ministry of Finance
The Notice of State Taxation Administration of The People's Republic of China on the Application of Zero VAT Rate Policy to Film and Television Export Services (Caishui [2015]18No.) shall be abolished at the same time unless otherwise stipulated.
All localities should attach great importance to the pilot work of camp reform, earnestly strengthen the organization and leadership of the pilot work, make careful arrangements, clarify responsibilities, take various effective measures, do a good job in the preparatory work before the pilot and the monitoring, analysis, publicity and explanation during the pilot process to ensure the smooth and orderly progress of the reform. If you have any questions, please report them to People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China in time.
Attachment:
1. Measures for the implementation of the pilot reform of business tax to value-added tax
2. Provisions on matters related to the pilot reform of business tax to value-added tax
3. Provisions on the pilot transition policy of changing business tax to value-added tax
4. Cross-border taxable activities shall be subject to the provisions of zero VAT rate and tax exemption policy.