Change from Business Tax into VATIn case of divergence of interpretation, the Chinese text shall prevail.

Notice of the Ministry of Finance and the State Administration of Taxation on Implementing the Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service Industries in Shanghai

Document No.:Cai Shui [2011] No.111

Taxes:Change from Business Tax into VAT

Date of Promulgation:2012-01-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2011-11-16


Financial offices (bureaus), state & local taxation bureaus of all provinces, autonomous regions, municipalities, cities specifically designated in the state budgetary plan, the financial bureau of Xinjiang Production and Construction Corps.:


With the approval from the State Council Shanghai will carry out the pilot change from Business Tax to value-added tax in the transportation and certain modern service industries. According to the "Measures for Implementing the Pilot Project of VAT for Business Tax ", the Ministry of Finance and the State Administration of Taxation has formulated the "Implementing Measures for the Pilot Project of VAT for Business Tax in the Transportation and Certain Modern Service Industries", the "Provisions on Issues relating to the Pilot Project of VAT for Business Tax in the Transportation and Certain Modern Service Industries" and the "Provisions on the Transitional Policy of the Pilot Project of VAT for Business Tax in the Transportation and Certain Modern Service Industries". These three Provisions are hereby printed and issued to you, and shall come into force on January 1, 2012.


Relevant departments in Shanghai shall, according to the requirements of the pilot project, carefully organize the pilot work and ensure the smooth progress of the pilot project, and timely report the problems to the Ministry of Finance and State Administration of Taxation.


Annex 1: Measures for Implementing the Pilot Project of VAT for Business Tax (omitted)

Annex 2: Provisions on Issues relating to the Pilot Project of VAT for Business Tax in the Transportation and Certain Modern Service Industries (omitted)

Annex 3: Provisions on the Transitional Policy of the Pilot Project of VAT for Business Tax in the Transportation and Certain Modern Service Industries (omitted)


Ministry of Finance

State Administration of Taxation




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