Guangzhou corporation:
email: gbd33@163.com
The hotline (16) :
+86 20 61133120
020 6113 3120
020 3829 5993 (fax)
Comprehensive business department:
Telephone:
Susan: 13688873611 (guangzhou)
Peter: 18823089448 (jiangmen)
Anne: 13923362011 (zhuhai)
Nov. 6 – The Shanghai Municipal Office of the State Administration of Taxation released the “Announcement on Issues Concerning the Filing of Value-added Tax Exemptions for Cross-border Taxable Services under the Business Tax (BT) to Value-Added Tax (VAT) Pilot Conversion and Tax Settlement during the Initial Pilot Period (Announcement [2013] No.3, hereinafter referred to as ‘Announcement’)” on October 29, which clarifies the following issues for taxpayers within its jurisdiction.
Detailed information can be found below.
Filing Requirements for VAT Exemption
Scenario 1
For provision of the following cross-border taxable services:
Taxpayers shall satisfy the following two conditions to be qualified for the filing of VAT exemption:
Scenario 2
For provision of the following cross-border taxable services:
Taxpayers shall satisfy the following two conditions to be qualified for the filing of VAT exemption:
Taxpayers applying for tax exemption for cross-border services shall go through the filing formalities with the competent tax authorities prior to the VAT declaration for the current period. Taxpayers failing to do so cannot enjoy VAT exemptions starting from November this year.
Tax Settlement
Pilot taxpayers that have obtained income from cross-border services from January 1, 2012 to October 31, 2013 shall submit the tax settlement materials to the competent tax authority before December 31, 2013, and go through the relevant tax settlement procedures.
The above are the Gold Brand Consulting limited collection arrangement,Please give sources if someone likes to quote,you can contact customer service for any business and call to 020-61133120 in any times,thank you!
Add:Room220, Upzone, 20Haiming Road, Zhujiang New Town, Tianhe, GuangZhou