Circular of the Ministry of Finance and the State Administration of Taxation on the Inclusion of the Railway Transport Industry and Postal Service Industry in the Pilot Collection of Value-added Tax in Lieu of Business Tax

Circular of the Ministry of Finance and the State Administration of Taxation on the Inclusion of the Railway Transport Industry and Postal Service Industry in the Pilot Collection of Value-added Tax in Lieu of Business Tax


Circular of the Ministry of Finance and the State Administration of Taxation on the Inclusion of the Railway Transport Industry and Postal Service Industry in the Pilot Collection of Value-added Tax in Lieu of Business Tax

Cai Shui [2013] No.106

December 12, 2013

Finance departments (bureaus), the state administration of taxation and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities separately designated in the state plan and the Financial Bureau of Xinjiang Production and Construction Corps,

The railway transport industry and postal service industry are included in the pilot collection of value-added tax in lieu of business tax (hereinafter referred to as the "BT to VAT") with approval of the State Council.
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