State Council, PRC Tentative Regulations on Business Tax (Revised)

国务院中华人民共和国营业税暂行条例 (修订)

December 18, 2008 | BY

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Calculation of business turnover for business tax purposes revised.

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Promulgated: November 10 2008
Effective: January 1 2009

Main Contents: The business turnover of a taxpayer shall be the full price and all additional charges that are collected by the taxpayer for the provision of taxable services, assignment of intangible assets or sale of immovable property, except in the following circumstances: