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.

1 minute readMay 08, 2008 at 12:58 AM

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& clp articles

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.

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