AFFECTED FLOWOutflow (subsidised)
ANNOUNCED AS TEMPORARYNo
Tax-based export incentive
On 30 December 2014, the Ministry of Finance issued Notice No. 118 of 2014. To promote Chinese cultural services, revenues from service provision abroad shall be exempted from the Chinese business tax. The eligible services are:
The policy will be effective on 1 January 2015.
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