Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Tax Declaration by Business Tax Payers

Circular of the State Administration of Taxation on Printing and Distributing the Measures for the Tax Declaration by Business Tax Payers

Guo Shui Fa [2005] No. 202

December 16, 2005

Local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government, cities specifically designated in the state plan and the Municipal Offices of State Administration of Taxation in Beijing and Shanghai:

To strengthen the administration of business tax collection, on the basis of soliciting opinions from all over the country, the uniform Measures for the Tax Declaration by Business Tax Payers, formulated by the State Administration of Taxation, is now printed and distributed to you. The business tax payers in the industries of communications and transportation, entertainment, service, and construction shall process tax declaration according to these Measures as of March 1, 2006, unless the approval of adoption of simplified declaration measures from the taxation organs has been acquired. The business tax payers in the industries of post and telecommunication, culture and physical culture, and those which transfer intangible assets and sell real estate shall process tax declaration according to local declaration measures respectively; the taxpayers business tax of finance and insurance industries shall still process tax declaration according to the Circular of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Business Tax Returns of the Finance and Insurance Industries (Guo Shui Fa [2002] No.
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