Circular of the State Administration of Taxation on Issues concerning the Business Tax on Fees Collected on Entrustment by Realty Management Enterprises
Circular of the State Administration of Taxation on Issues concerning the Business Tax on Fees Collected on Entrustment by Realty Management Enterprises
Circular of the State Administration of Taxation on Issues concerning the Business Tax on Fees Collected on Entrustment by Realty Management Enterprises
Guo Shui Fa [1998] No.217
December 15, 1998
The state taxation bureaus of all provinces, autonomous regions, municipalities directly under Central Government and cities specifically designated in the state plan,
According to the Interim Regulations of the People's Republic of China on Business Tax and its Detailed Rules of Implementation, we hereby wish to provide you with the following answers regarding whether the Business Tax shall be calculated and levied on the fees collected on entrustment by realty management enterprises:
The activities of realty management enterprises that are collecting fees charged for water, electricity, fuel (coal) gas, maintenance fund and rent, and entrusted by the relevant departments, shall fall under the category of "agency services"within the "service industry"tax heading when calculating the Business Tax.
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