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Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the List of Branches of Railway and Air Transportation Enterprises Subject to Value-added Tax (VAT) on a Consolidated Basis

Document No.:Cai Shui [2017] No.67

Taxes:Value-added Tax

Date of Promulgation:

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2017-08-22


Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the List of Branches of Railway and Air Transportation Enterprises Subject to Value-added Tax (VAT) on a Consolidated Basis

Issued by: Ministry of Finance, State Administration of Taxation
Document No.: Cai Shui [2017] No.67
Date of Issuance: 2017-8-22

Finance offices (bureaus), state taxation bureaus, local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan, and the Financial Bureau of Xinjiang Production and Construction Corps.:

Through research, we have adjusted the list of branches of railway and air transportation enterprises subject to VAT on a consolidated basis. The relevant contents are hereby notified as follows:

I. Railway Transportation Enterprises

(i) Adding(/canceling) the branches listed in Annex 1 of the notice into(/from) Annex 2 of the “Notice of the Ministry of Finance and the State Administration of Taxation on the Payment of Value-added Tax (VAT) by Railway Transport Enterprises on a Consolidated Basis” (Cai Shui [2013] No.111).

(ii) Canceling the branches listed in Annex 2 of the notice from Annex of the “Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on the Payment of Value-added Tax (VAT) by Railway Transport Enterprises on a Consolidated Basis” (Cai Shui [2014] No.54).

(iii) Changing the names of branches listed in Annex 3 of the notice to Annex 2 of the “Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the List of Branches of Railway and Air Transportation Enterprises Subject to Value-added Tax (VAT) on a Consolidated Basis” (Cai Shui [2015] No.87).

(iv) The above-mentioned supplementary and renamed branches of railway transport enterprises shall pay VAT according to the provisions of Cai Shui [2013] No.111 and Cai Shui [2014] No.54 from the date of providing railway transport services and related logistics services.

The above-mentioned canceled branches of railway transport enterprises shall no longer pay VAT according to the provisions of Cai Shui [2013] No.111 and Cai Shui [2014] No.54 from the cancellation date set out in Annex 1 and Annex 2 of this notice.

II. Air Transportation Enterprises

Adding the branches listed in Annex 4 of the notice into Annex 2 of the “Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Computation and Payment of Value-added Taxes by the Head Offices and Their Branches of Part of Airline Companies” (Cai Shui [2013] No.86).

The above-mentioned supplementary branches of air transportation enterprises shall pay VAT according to the provisions of Cai Shui [2013] No.86 from the time specified in annex 4 of this notice when the payment is made on a consolidated basis.

Ministry of Finance
State Administration of Taxation
August 22, 2017

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