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 Jun 2014 | Removal date: open ended
Still in force

Tax-based export incentive

On 29 April 2014, the Ministry of Finance issued the Notice No. 43 of 2014, to include the telecommunication service industry into the current VAT reform. Companies providing cross-border telecommunication services may be exempted from the 6% or 11% VAT, starting from 1 June 2014. 
 
Basic telecommunication services such as calls, fax, or tele-infrastructure rentals are subject to 11% VAT in China and value-added telecommunication services such as data, SMS, or MMS are subject to 6% VAT before the Notice No. 43. 

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

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