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  • チャイナタックスアラート(中国税務速報)- 第31回, 2016年11月

政策焦点: 税関特殊監督管理区域の企業に、増値税一般納税人資格付与に関するパイロットプログラム

チャイナタックスアラート(中国税務速報)- 第31回, 2016年11月

チャイナタックスアラート(中国税務速報)- 第31回, 2016年11月

中国税務速報

中国で2012年から開始された「営業税から増値税(VAT)への移行改革(以下「営改増」)」は、段階的に実施する地域と領域を拡大し、2016 年5 月1 日から不動産業、建築業、金融サービス業、保険業、生活サービス業が対象業種に追加され、全業界と全国に適用し、営業税は廃止となった。

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