China Law & Practice

Change font size:   

Guangzhou Municipality, Circular on Increasing the Minimum Amount Subject to Business Tax in the Municipality
广州市关于提高我省营业税起征点的通知

Guangzhou reduces the lower threshold for business tax.

Date: November 2007

CLP Reference: 3230/07.10.12/GZ

Promulgated: 12 October 2007

Effective: 01 January 2008

Keywords (click to search): [business tax] [corporate tax] [corporate income tax] [taxation] [levy] [taxable income]

reduces the lower threshold for business tax.

Issued: October 12 2007

Effective: January 1 2008

Main Contents: The minimum monthly turnover subject to business tax for all tax items, other than that for the service industry and leasing industry, shall be increased to Rmb5,000.

To continue reading this article, you must be a subscriber.

The rest of this article is available to subscribers only. Subscribe now to continue reading this article and to have full access to all other articles and full-text translations.

Already subscribed?




Forgotten your password?


Subscribers have UNLIMITED ACCESS to Full Text Translations and archive contents dating back to 1999.

Subscribe to China Law & Practice


Enquiry Hotlines:
Email subscriptions@alphk.com or call (Hong Kong) +852 2842 6929/6910 (UK) +44 (0) 20 7779 8999.

If you are already a subscriber, LOG IN on the right to access the rest of this article.


China Law & Practice Events

The 2008 Asia Pacific M&A Summit
05 August 2008
Location: Hong Kong

The 2008 Asia Pacific Dispute Resolution Summit
26 June 2008
Location: Singapore

The 2008 Asialaw India Summit
04 September 2008
Location: Mumbai

The 2008 Asialaw China Summit
23 September 2008
Location: Shanghai