Circular of the State Administration of Taxation on Issues concerning the Imposition of Value-Added Tax on the Transfer of Goods between Institutions Affiliated to the Same Enterprise

Circular of the State Administration of Taxation on Issues concerning the Imposition of Value-Added Tax on the Transfer of Goods between Institutions Affiliated to the Same Enterprise
Circular of the State Administration of Taxation on Issues concerning the Imposition of Value-Added Tax on the Transfer of Goods between Institutions Affiliated to the Same Enterprise

Guo Shui Fa [1998] No. 137

August 26, 1998

The national 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,

At present, local tax authorities have differing opinions on whether or not the operational activities of institutions that accept the transfer of goods (hereinafter referred to as accepting institutions) are considered to be participating in sales which are subject to tax in the place where they are located when goods are transferred between institutions affiliated to an enterprise adopting consolidated accounting.
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