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 Jan 2010 | Removal date: open ended
Still in force

Tax-based export incentive

On 23 April 2010, the State Administration of Tax announced Notice No. 8. According to the Notice, Chinese airlines operating both passenger and cargo services internationally are exempted from the business tax. The policy came directly into force since 1 January 2010. 
 
The effected trading partners are selected based on report "Immigration Statistic in 2009" from the Bureau of Exit and Entry Administration of the Ministry of Public Security. These countries account for 67% of the outbound and inbound passengers in 2009 in China.

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

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