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

November 02, 2007 | BY

clpstaff &clp articles

Guangzhou 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.

Related Legislation: PRC Tentative Regulations on Business Tax, Dec 13 1993, CLP 1994 No.1 p.44; Implementing Rules for the PRC Tentative Regulations on Business Tax (2nd Revision) ; Circular on the Tax Collection Policy Issues Concerning Re-employment of Redundant Personnel, Dec 27 2002; and Supplementary Circular on the Tax Collection Policy Issues Concerning Re-employment of Redundant Personnel, Feb 13 2003

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