Circular of the State Administration of Taxation on Matters Concerning Business Tax Levied on Transportation Enterprises

Circular of the State Administration of Taxation on Matters Concerning Business Tax Levied on Transportation Enterprises

Guo Shui Fa [2002] No.25

March 12, 2002

Local taxation bureaus of the provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan:

In order to improve administration of business tax levied on transportation enterprises, notification on relevant matters concerning business tax levied on transportation enterprises is hereby as follows:

Article 1 Incomes gained by ocean shipping enterprises from lease by voyage and lease by time as well as those gained by air transportation enterprises from wet lease shall be subject to business tax under the subject of "Transportation Industry".
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