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On the offshore outsourcing business model city exempted from business tax notice
Beijing, Tianjin, Dalian, Heilongjiang, Shanghai, Jiangsu, Zhejiang, Anhui, Jiangxi, Fujian, Xiamen, Shandong, Hubei, Hunan, Guangdong, Shenzhen, Chongqing, Sichuan and Shaanxi provinces (municipalities, separately listed cities) finance department (bureau) And local taxation bureaus:
To further promote the development of offshore service outsourcing industry, the State Council, is to offshore outsourcing business tax policy notified as follows:
First, since July 1, 2010 until December 31, 2013,[link widoczny dla zalogowanych], registered in Beijing, Tianjin, Dalian, Harbin,[link widoczny dla zalogowanych], Daqing, Shanghai, Nanjing, Suzhou, Wuxi, Hangzhou, Hefei, Nanchang,[link widoczny dla zalogowanych], Xiamen, Jinan, Wuhan, , Changsha, Guangzhou, Shenzhen, Chongqing, Chengdu, Xi'an and other 21 cities in China's service outsourcing model for offshore service outsourcing enterprises engaged in the business of the revenue shall be exempted from business tax.
Second, in the offshore outsourcing business achieved revenue refers to the notification provisions of the first companies outside the unit under contract with the commission contract,[link widoczny dla zalogowanych], or directly by the companies subcontracting for foreign companies to provide annex to this notice of information technology outsourcing Services (ITO), a technical business process outsourcing services (BPO) or technical knowledge process outsourcing (KPO), obtained from the overseas unit of income.
Third, the July 1, 2010 to the date of this notice reaches should be exempted from levy of sales tax deduction, the taxpayer's tax payable after tax in the sales tax deduction,[link widoczny dla zalogowanych], tax credits could not finish the year in 2010 to be refunded.