IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

No

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 01 Oct 2014 | Removal date: open ended
Still in force

Tax-based export incentive

On 27 August 2014, the State Administration of Taxation issued Announcement No. 49 to replace the previous Announcement No. 52 in 2013. Several new rebates in Announcement No. 49 will be effective on 1 October 2014. 
 
According to the announcement, several cross-border services from the local service providers/agents are exempted from Value Added Tax (VAT):
 
1. Construction or Mining related consulting services. 
2. Trade fair/exhibition organisation and consulting services.
3. Logistic and postal services.
4. Rental services.
5. Telecommunication services.
6. Media broadcasting services.
 
Services provided to Hong Kong, Macau, and Taiwan are also considred as cross-border services, per this announcement. 

AFFECTED COUNTRIES

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