CIRCULAR ON ISSUING THE SECOND LIST OF ITEMS FOR THE COLLECTION OF FEES(FUNDS) EXEMPT FROM BUSINESS TAX

[Home] [Databases] [WorldLII] [Search] [Feedback]
Laws of the People's Republic of China

You are here: AsianLII >> Databases >> Laws of the People's Republic of China >> CIRCULAR ON ISSUING THE SECOND LIST OF ITEMS FOR THE COLLECTION OF FEES(FUNDS) EXEMPT FROM BUSINESS TAX

[Database Search] [Name Search] [Noteup] [Help]

CIRCULAR ON ISSUING THE SECOND LIST OF ITEMS FOR THE COLLECTION OF FEES(FUNDS) EXEMPT FROM BUSINESS TAX

Category	TAXATION	Organ of Promulgation	The State Council	Status of Effect	In Force
Date of Promulgation	1997-12-03	Effective Date	1997-12-03

Circular on Issuing the Second List of Items for the Collection of Fees(funds) Exempt From Business Tax

APPENDIX:SECOND LIST OF ITEMS FOR THE COLLECTION OF FEES(FUNDS) EXEMPT

(Approved by the State Council and promulgated by the Ministry of
Finance and the State Administration of Taxation on December 3, 1997)

In pursuance of the relevant provisions of the Circular on Adjusting
the Policy for Business Tax on Fees(Funds) Collected for Administrative
Purposes(Cai Shui No.[1997] 5, the Second List of Items for the Collection
of Fees(Funds) Exempt from Business Tax is hereby issued to you for
compliance in implementation.

To facilitate the implementation of the provisions of Cai Shui No. [1997]
5 Document and further standardize the policy for business tax for collection
of fees(funds) for administrative purposes, the questions relating to business
tax for the collection of fees(funds) for administrative purposes are further
clarified as follows:

I.With respect to collection of fees or funds for administrative purposes
approved by the Central Government and integrated into financial budget
management or designated financial account management, lists of items
for the collection of fees(funds) exempt from business tax shall be issued
in batches upon examination and verification of the Ministry of Finance
and the State Administration of Taxation; with respect to collection of fees
for administrative purposes approved by the provincial authorities and
integrated into financial budget management or designated financial account
management, lists of items for the collection of fees exempt from business
tax shall be issued in batches upon examination and verification of provincial departments(bureaus) of finance and local tax bureaus and
submitted to the Ministry of Finance and the State Administration of Taxation for the record.

II.Pending integration into financial budget management and designated
financial account management for the time being, business tax shall be
levied and collected according to regulations with respect to the collection
of fees or funds already included in the lists of items exempt from business
tax. Specific measures shall be worked out by the departments(bureaus) of finance and local tax bureaus.

III.The collection of fees or funds abolished in the process of sorting
out and consolidation, if already included in the lists of items for the
collection of fees(funds) exempt from business tax, shall be automatically
deleted from the lists.