DOMESTIC MARKET AHEAD-VAT general tax payer (GTP) status piloted in special customs supervision zones
DOMESTIC MARKET AHEAD-VAT general tax payer (GTP)...
China Tax Alert - Issue 31, November 2016
SAT, MOF and GAC stipulates the comprehensive regulatory framework and is rolled-out in 7 selected bonded zones, including comprehensive bonded zones of Kunshan, Suzhou Industrial Park, Chongqing Xiyong, Shenzhen Yantian and Zhengzhou Xinzheng as well as export processing zones of Shanghai Songjiang and Henan Zhengzhou. As a pilot, the selected enterprises are subject to the same tax and customs regulations (covering Customs Duty, VAT and Consumption Tax) comparing with an out-zone domestic enterprise.
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