Circular of the State Administration of Taxation on Strengthening the Imposition and Administration of Tax on the Cargo Transportation Industry

Circular of the State Administration of Taxation on Strengthening the Imposition and Administration of Tax on the Cargo Transportation Industry

Guo Shui Fa [2003] No. 121

October, 17, 2003

To the national tax bureaus and local tax bureaus of all provinces, autonomous regions, municipalities directly under the jurisdiction of the Central Government, and the cities specifically designated in the state plan:

With the goal of further implementing the decisions of the State Council on rectifying the order of market economy, the Tentative Administrative Measures for the Imposition of Business Tax on the Cargo Transportation Industry, the Tentative Measures for the Administration of the Deduction of Value-added Tax for Transport Invoices, the Tentative Measures for the Recognition and Annual Examinations of Taxpayers for Business Tax in Cargo Transportation Industry and the Implementing Proposals for the Invoice Management Process of Cargo Transportation Industry (hereinafter referred to as the Three Measures and One Program) have been formulated by the State Administration of Taxation and are hereby issued to you.
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