Circular of the State Administration of Taxation on the Promulgation of the List of Repealed Regulatory Documents concerning Business Tax
Circular of the State Administration of Taxation on the Promulgation of the List of Repealed Regulatory Documents concerning Business Tax
Circular of the State Administration of Taxation on the Promulgation of the List of Repealed Regulatory Documents concerning Business Tax
Guo Shui Fa [2009] No. 29
March 4, 2009
To the local taxation bureaus of all the provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in state plan, and the state taxation bureaus of the Beijing Municipality, Tibet Autonomous Region, Ningxia Hui Autonomous Region and Qinghai Province,
The Interim Regulations of the People's Republic of China on Business Tax (Order of the State Council of the People's Republic of China No. 540) and The Implementing Rules for the Interim Regulations of the People's Republic of China on Business Tax (Order of the State Administration of Taxation and the Ministry of Finance of the People's Republic of China No. 52) have been promulgated and have come into effect as of January 1, 2009. To ensure the smooth implementation of the Regulations and Implementing Rules, the State Administration of Taxation has reviewed currently applicable regulatory documents concerning business tax. A list of such regulatory documents or provisions in such regulatory documents which shall be repealed is hereby promulgated and shall come into effect as of January 1, 2009.
I. Regulatory documents which shall be repealed in full text (34 in all)
1. Circular of the State Administration of Taxation concerning the Basis of Tax Assessment for Business Transactions between Financial Enterprises (Guo Shui Fa [1994] No. 87)
2. Reply of the State Administration of Taxation concerning Whether the Lease Out of the Oil Tanker "Haihuang" by the JHN Oil Operating Co., Ltd Shall Be Subject to Business Tax (Guo Shui You Han [1994] No. 16)
3. Circular of the State Administration of Taxation on Issues Concerning Taxation on Foreign or Hong Kong, Macao and Taiwan Non-Air Transport Enterprises Engaging in International Transport Business with Chartered Planes (Guo Shui Fa [1994] No. 19)
4. Circular of the State Administration of Taxation on Issues Concerning the Tax Items Applicable to Foreign-invested Enterprises, Foreign Enterprises and Foreign Individuals (Guo Shui Fa [1994] No. 123)
5. Circular of the State Administration of Taxation on Issues Concerning the Convergence of Policies on the Turnover Tax Imposed on the Foreign-Contracted Engineering Works and Labor Services (Guo Shui Fa [1994] No. 214)
6. Reply of the State Administration of Taxation on Whether the Fees Charged for Commodity Inspection and Verification Shall be Subject to Business Tax (Guo Shui Han Fa [1995] No.
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