State Administration of Taxation, Circular on Issues Relevant to the Administration of Tax Collection Concerning Outbound Payments of Trade in Services
国家税务总局关于服务贸易对外支付税收征管有关问题的通知
Procedures for advance tax filing for the service industry clarified.
Date:
May 2008
CLP Reference: 3220/08.03.06
Promulgated: 06 March 2008
Keywords (click to search): [tax filing] [outbound payment] [trade in services] [service industry]
Issued: March 6 2008
Applicability: “Outbound payments of trade in services” includes payments to overseas parties arising from transactions in relation to transportation; tourism; communications; construction and installation and contracting of services thereof; insurance; financial services; computer and information services; use of proprietary rights and licensing; sports, cultural and entertainment services; other commercial services and government services (Article 1).
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