Circular of Shanghai Local Taxation Bureau on Several Tax Policy Issues Concerning Business Tax in the Agency Work Sector of Shanghai Municipality

Circular of Shanghai Local Taxation Bureau on Several Tax Policy Issues Concerning Business Tax in the Agency Work Sector of Shanghai Municipality

Hu Di Shui Yi [1999] No. 86

November 8, 1999

In accordance with the Interim Regulations on Business Tax of the People's Republic of China and the Implementing Rules thereof, several tax policy issues in the agency work sector of Shanghai municipality are hereby defined as follows:

I. For the total income from ticket fees gained by units specializing in agency services for highway passenger transport from clients, business tax shall be collected at a tax rate of 5%, under the tax item "service industry-agency work sector", upon the balance remaining after the highway construction fund paid to the passenger management office, passenger insurance fees paid to insurance companies and freight and tolls paid to business operation units are deducted.
For the self-operation business of highway passenger transport, business tax shall be collected at a tax rate of 3%, under the tax item "transport industry", upon the total income from ticket fees as well as the station service charges.

II.
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