State Administration of Taxation, Supplementary 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补充通知
International maritime transport not included in trial advance tax filing.
Date:
May 2008
CLP Reference: 3220/08.03.24
Promulgated: 24 March 2008
Keywords (click to search): [tax filing] [outbound payment] [trade in services] [service industry] [international maritime transport] [guarantee fees] [interest]
Issued: March 24 2008
Main Contents: The Supplementary Circular clarifies the scope of application of the pilot policy of advance tax filing for outbound payments of trade in services. The policy shall not apply to international maritime transport transactions. With respect to financial services, the policy shall apply to guarantee fees but not interest (Article 1).
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