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 Taxation Policies for Carrying out Nationwide the Pilot Project Reform of VAT for Business Tax in Transportation and Certain Modern Service Industries

Document No.:Cai Shui [2013] No.37

Taxes:Change from Business Tax into VAT

Date of Promulgation:2013-08-01

IssueDepartment:Ministry of Finance,State Administration of Taxation

Date of Implementatio:2013-05-24


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


According to the requirements of the State Council on further expanding the pilot project reform of VAT for business tax in transportation and certain modern service industries (hereinafter referred to as VAT for Business Tax reform), the relevant issues are hereby notified as follows:


I. Upon approval by the State Council, from August 1, 2013, the pilot project reform of VAT for business tax in transportation and certain modern service industries shall be carried out nationwide. The relevant regulations are hereby issued, please comply with them.


II. The implementation of pilot project reform of VAT for business tax in transportation and certain modern service industries covers a wide range; the time is pressing and the task is heavy. Each locality shall attach great importance to strengthen the organization and leadership of VAT for Business Tax reform, make careful organization and careful arrangements, perform ones responsibility, take effective measures and make extensive preparations before carrying out the pilot project and do well monitoring, analysis and interpretation in the process of pilot project, thus ensuring the smooth, orderly and successful implementation of the pilot project. Problems encountered shall be timely reported to the Ministry of Finance and State Administration of Taxation.


III. The "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" (Cai Shui [2011] No.111), the "Notice of the Ministry of Finance and the State Administration of Taxation on Zero VAT Rate and Tax Exemption Policy Applicable to Taxable Services" (Cai Shui [2011] No.131), the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Taxation Policies for Areas Carrying out Pilot Project Reform of VAT for Business Tax in Transportation and Certain Modern Service Industries" (Cai Shui [2011] No.133), the "Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on Several Taxation Policies for Areas Carrying out Pilot Project Reform of VAT for Business Tax in Transportation and Certain Modern Service Industries" Cai Shui [2012] No.53, the "Notice of the Ministry of Finance and the State Administration of Taxation on Carrying Out the Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service Industries in Beijing and Other 7 Provinces" (Cai Shui [2012] No.71), the "Supplementary Notice of the Ministry of Finance and the State Administration of Taxation on Several Taxation Policies for the Scope of Taxable Services in the Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service Industries" (Cai Shui [2012] No.86), and item 16 and item 18 of Article III of the "Notice of the Ministry of Finance and the State Administration of Taxation on Some Issues Concerning Business Tax Policies" (Cai Shui [2003] No.16) shall be abolished on August 1, 2013.


Appendix 1: Measures for the Implementation of Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service Industries

Appendix 2: Provisions on Relevant Issues Concerning the Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service Industries

Appendix 3: Provisions on Transitional Policies for the Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service Industries

Appendix 4: Provisions on Zero VAT Rate and Tax Exemption Policy Applicable to Taxable Services


Ministry of Finance

State Administration of Taxation

May 24, 2013


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