China VAT Implementation with effect from 01 Aug 2013 from SHENZHEN LINK FIRST GLOBAL LOGISTICS LIMITED
Dear members and friends.
According to Cai Shui [2013] No. 37 (Circular 37) Notice on Tax Policy Concerning Nationwide Implementation of VAT Pilot Program for Transport and Modern Services Sectors jointly issued by the Ministry of Finance and the State Administration of Taxation, as from 1 August 2013 the tax policy concerning China’s Value Added Tax (VAT) pilot program will be expanded nationwide. The notice states businesses providing from all service provider will be taxed VAT with ratios of 6%. In addition, the relevant tax policies for initial pilots will be repealed on 1 August 2013.
With the implementation of the Cai Shui [2013] No. 37 Notice, hence as from 01 August, CHINA OFFICES / MEMBERS would impose a value added tax of 6% applicable for all charges pay at PRC only.
You may gather more information from below link from Central Government (Cai Shui) but regret this is in Chinese
http://www.chinatax.gov.cn/n8136506/n8136593/n8137537/n8138502/12319504.html
尊敬的客户：
根据国家财税《关于在全国展开交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》 （即《财税[2013] 37号》文）的规定，自2013年8月1日起，在全国范围内开展交通运输业和部分现代服务业营改增试点，届时我司所在的行业将按6%税率征收增值税。同时现有已实行营改增的地区，原规定将自新规定执行之日起废止。
为配合国家《财税[2013] 37号》文的执行，中国公司谨此通知您，自2013年8月1日起，对在中国境内收取的所有费用相应征收6%增值税。请点此处了解更多《关于在全国开展交通运输业和部分现代服务业营业税改征增值税试点税收政策的通知》的详细内容。
http://www.chinatax.gov.cn/n8136506/n8136593/n8137537/n8138502/12319504.html