Circular of the State Administration of Taxation on Issues concerning Taxpayers of the Business Tax in the Air Transportation Industry
Circular of the State Administration of Taxation on Issues concerning Taxpayers of the Business Tax in the Air Transportation Industry
Circular of the State Administration of Taxation on Issues concerning Taxpayers of the Business Tax in the Air Transportation Industry
Guo Shui Fa [1998] No.210
December 4, 1998
The local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,
In accordance with the Article 12 of the Detailed Rules on the Implementation of the Tentative Regulations of the People's Republic of China on the Business Tax, enterprises who must pay the Business Tax in the air transportation industry are transport enterprises with calculated gains and losses.
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