Ministry of Finance and State Administration of Taxation, Implementing Rules for the PRC Tentative Regulations on Business Tax (Revised)

财政部、国家税务总局中华人民共和国营业税暂行条例实施细则 (修正)

February 09, 2009 | BY

clpstaff &clp articles

Definition of services provided in the PRC that are subject to business tax clarified.

Clp Reference: 3220/08.12.15 Promulgated: 2008-12-15 Effective: 2009-01-01

Issued: December 15 2008
Effective: January 1 2009

Main Contents: For the purposes of Article 1 of the PRC Tentative Regulations on Business Tax, the phrase “provide services stipulated herein, assign intangible assets, or sell immovable property in the People's Republic of China (PRC)” means that:

(1) the work unit or individual providing or receiving the services stipulated in the Regulations is located in the PRC;

(2) the work unit or individual receiving the assigned intangible assets (excluding leaseholds) is located in the PRC;

(3) the land the leasehold to which is assigned or let is located in the PRC; or

(4) the immovable property that is sold or let is located in the PRC.

Related Legislation: PRC Tentative Regulations on Business Tax (Revised), Nov 10 2008, CLP 2008 No.10 p.62

clp reference:3220/08.12.15(3)
prc reference:财政部、国家税务总局令第52号
promulgated:2008-12-15
effective:2009-01-01

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