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 2015 | Removal date: open ended

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:

  1. Repairing or protecting the historical sites or heritages.
  2. Providing traditional medical services listed in the "Intangible Cultural Heritage Catalog"

The policy will be effective on 1 January 2015. 
 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

964 Museum & preservation services

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