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Notice of Shanghai Municipal Bureau of Finance, Shanghai State Taxation Bureau on the Threshold of VAT Levy of the Municipality

Document No.:

Taxes:Value-added Tax,Business Tax,Change from Business Tax into VAT

Date of Promulgation:2016-11-01

IssueDepartment:Financial Bureaus of Localities,State Taxation Bureaus of Localities

Date of Implementatio:2016-10-27




Issued by: Shanghai Municipal Bureau of Finance, Shanghai State Taxation Bureau

Document No.: Hu Cai Shui [2016] No.77

Date of Issuance: 2016-10-27


Finance bureaus, taxation bureaus of all districts, the Municipal Finance Supervision Bureau, and all branches directly under the Municipal Taxation Bureau:


In accordance with the provisions of the “Decisions of the Ministry of Finance and the State Administration of Taxation on Modifying the ‘Detailed Rules for the Implementation of Provisional Regulations on Value Added Tax of the People's Republic of China’ and the ‘Detailed Rules for the Implementation of Provisional Regulations on Business Tax of the People's Republic of China’” (Order No.65 of the Ministry of Finance and the State Administration of Taxation), in combination with the practical situation of the municipality, the VAT threshold of the municipality is hereby clarified as follows:


I. For the sales of goods, the monthly sales volume is RMB 20,000 Yuan;


II. For the sales of taxable services, the monthly sales volume is RMB 20,000 Yuan;


III. For the tax payment according to the number of times, the sales volume is RMB 500 Yuan each time (day).


IV. This notice shall come into force on November 1, 2016. The “Notice on Adjusting the Thresholds of VAT and Business Tax of the Municipality” (Hu Cai Shui [2011] No.114) shall be repealed accordingly. The VAT threshold for the sales of services, intangible assets or immovable property shall be subject to the provisions of the “Notice of Shanghai Municipal Bureau of Finance, Shanghai State Taxation Bureau, and Shanghai Local Taxation Bureau on the VAT Threshold of the Municipality and Relevant Issues After the Full Implementation of the Pilot Program of VAT-for-BT Reform” (Hu Cai Shui [2016] No.51).


The notice is hereby given as above.


Shanghai Municipal Bureau of Finance

Shanghai State Taxation Bureau


October 27, 2016


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