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(Jul 13, 2010) On June 28, 20210, China's State Administration of Taxation issued a ruling exempting certain proceeds from business taxation. The exempted proceeds are those earned through providing overseas, immobile telecommunications network resources, including circuits, submarine cables, and satellite transponders, as well as proceeds from international communication services provided from outside China to businesses or individuals in China. These services may include international phone calls, international mobile phone calls, Internet connections, short message services, and multimedia message services. (Shiqi Ma, Business Tax – Exemptions on Specified International Telecommunications, TNS ONLINE (July 8, 2010), International Bureau of Fiscal Documentation online subscription database.)

A similar exemption has been extended for business taxes on international transportation services, effective January 1, 2010. That exemption covers the carriage of passengers or goods from China to a foreign country or the reverse, plus the carriage of passengers anywhere outside China. (China Approves Business Tax Exemption for International Transportation Services, CHINA BRIEFING (May 7, 2010),

Author: Constance Johnson More by this author
Topic: Taxation More on this topic
Jurisdiction: China More about this jurisdiction

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Last updated: 07/13/2010