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.

2 minute readMay 08, 2008 at 12:58 AM

clpstaff

& clp articles

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

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