Circular of the Ministry of Finance and the State Administration of Taxation on Launching the Pilot Collection of Value Added Tax in lieu of Business Tax in Transportation and Certain Areas of Modern Services Industries in 8 Provinces and Municipalities Including Beijing
Circular of the Ministry of Finance and the State Administration of Taxation on Launching the Pilot Collection of Value Added Tax in lieu of Business Tax in Transportation and Certain Areas of Modern Services Industries in 8 Provinces and Municipalities Including Beijing
Circular of the Ministry of Finance and the State Administration of Taxation on Launching the Pilot Collection of Value Added Tax in lieu of Business Tax in Transportation and Certain Areas of Modern Services Industries in 8 Provinces and Municipalities Including Beijing
Cai Shui [2012] No. 71
July 31, 2012
Financial departments (bureaus), SAT offices and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan, and the financial affairs bureau of Xinjiang Production and Construction Corp,
Upon the approval of the State Council, the scope of pilot collection of value added tax in lieu of business tax in transportation and certain areas of modern services industries is extended from Shanghai to 8 provinces (Municipalities) including Beijing. The relevant matters are hereby notified as follows:
I. Pilot Regions
Beijing, Tianjin, Jiangsu province, Anhui province, Zhejiang province (including Ningbo), Fujian province (including Xiamen), Hubei province and Guangdong province (including Shenzhen).
II. Effective Date of the Pilot Program
Pilot regions shall coordinate and carry out the pilot program in public from August 1, 2012 onwards, including the preparation efforts, such as determination and training for pilot taxpayers, commissioning of tax levy and management equipment and system, issuance and installation of invoice control system, and the issuance and sales of invoice books, to ensure the smooth promotion of the pilot program and realize the transfer from old tax system to new tax system as scheduled.
Beijing shall complete the tax collection system transfer before September 1, 2012, and October 1, 2012 for Jiangsu province and Anhui province, November 1, 2o12 for Fujian province and Guangdong province, and December 1, 2012 for Tianjin, Zhejiang province and Hubei province.
III.
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