Exemption From Business Tax On International Pport Services Since 2010
Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the notice on the exemption of business tax on international pport services (Finance and taxation [2010]8), which stipulates that since January 1, 2010, the international pport service provided by units or individuals in People's Republic of China has been exempted from the business tax.
The term "international pport labor" mentioned here refers to: 1. carrying passengers or goods abroad within the territory.
2. carrying passengers or goods abroad.
3. the act of carrying passengers or goods abroad.
The amount of business tax that has been exempted from January 1, 2010 to the date of filing shall be deducted or refunded after the taxpayer's business tax payable in the future.
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