State Administration of Taxation, Circular on Business Tax Issues Concerning International Telecommunications Services

国家税务总局关于国际电信业务营业税问题的通知

September 04, 2010 | BY

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Circular issued to clarify telecom business tax issues.

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Issued: June 28 2010

Main contents: According to the Circular, the following items do not fall within the scope for levy of business tax:

(i) the revenue derived by work