Home > Business Tax > Text

Business TaxIn case of divergence of interpretation, the Chinese text shall prevail.

Circular on Business Tax Policy Concerning Home Services Provided by Staff Members of Home Service Companies

Document No.:Cai Shui [2016] No. 9

Taxes:Business Tax

Date of Promulgation:2014-10-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2016-01-18

Annex:

Finance Departments (Bureaus) and Local Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan, State Taxation Bureaus of Beijing, Tibet, Ningxia and Qinghai Province (Autonomous Regions and Municipalities) and Finance Bureau of Xinjiang Production and Construction Corps,

 

To implement the decisions of the State Council, the business tax policy concerning the home services provided by staff members of home service companies is hereby clarified as follows:

 The policy of exempting business tax from the home services provided by staff members of home service companies, as stipulated by the Circular of the Ministry of Finance and the State Administration of Taxation on the Exemption of Business Tax from the Home Services Provided by Staff Members of Home Service Companies (Cai Shui [2011] No. 51), shall be continuously executed from October 1st, 2014 to December 31st, 2018. Where taxpayers have paid the business tax which should have been exempted, it can offset against the taxpayers’ subsequent business tax payable. If it cannot offset the tax payable in full before the date on which the reform of business tax for VAT in home services is implemented, the remainder shall be refunded.

 

Ministry of Finance State Administration of Taxation

January 18th, 2016

 

Customer service

88393678(Information Support)

songf@eshui.net(Information Support)

Public messages

Disclaimer

All the information on this website is reprinted from government websites, newspapers, Gazettes, domestic and foreign medias and other publications.

Please check the official publications, originals of outgoing documents and sources of reprint for purposes of authenticity, accuracy and legitimacy of the information published on this website.

The information on, the materials provided and the performance of this website is provided on an "as is" and "as available" basis. We make no warranty of any kind in relation to or connection with the availability, accuracy or reliability of this website or any of its materials and information, including but not limited to any warranties, representations, and guarantees as to, title, risk, non-infringement, accuracy, reliability, merchantability, use, correctness, fitness for a particular purpose or otherwise, or that use of this website will be uninterrupted or error-free. If you become aware of any inaccuracies or errors in any materials or information on our website, we would be appreciate it if you would inform us of such inaccuracies or errors immediately by emailing us at songf@eshui.net.

We shall not under any circumstances be liable for any direct, indirect, incidental, special or consequential damages, losses, liabilities or any business interruption in relation to the use of or inability to use any information contained on this website (whether foreseeable or not and even if we have been informed of such likelihood).

This website may contain links to third-party websites which are not maintained by us. We are not responsible for the content of those websites. The inclusion of any link to such websites does not imply approval or an endorsement by us of the linked websites or the contents thereof and we make no representations or warranties concerning the linked sites nor shall it be liable for the same.

Copyright: Ministry of Commerce, the People's Republic of China

Supported by:China International Electronic Commerce Center

Tel: (86 10) 68651200(Customer Service)

Fax: (86 10) 65677512

Information Support: Beijing Zerui Certified Public Accountants Co.,Ltd.

Approved by:Department of Electronic Commerce and Informatization, Ministry of Commerce, PRC

Jing ICP Bei No. 05004093

E-mail:hanlx358@126.com

Tel: 61943289 - 8001