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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


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


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