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  • 増値税ゼロ税率の適用対象にクロスボーダーサービス範囲を拡大

増値税ゼロ税率の適用対象にクロスボーダーサービス範囲を拡大

増値税ゼロ税率の適用対象にクロスボーダーサービス範囲を拡大

チャイナタックスアラート(中国税務速報)- 第30回, 2015年11月

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中国税務速報

財政部及び国家税務総局(SAT)は共同して、2015年10月30日付けで財税[2015]第118号 (以下「118号文」)を公布した。これは、特定の一部のクロスボーダーサービスに対する増値税(VAT:付加価値税)ゼロ税率の実行によって、現行の増値税免税措置の取り扱いに取って代わるものとなる。増値税ゼロ税率とは、納税義務者が提供するサービスに対して、増値税の納付が不要なだけでなく、サービスの提供に関連して発生した費用に対応する仕入税額(特定の場合には税還付も適用可能)の控除を可能にするものである。

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© 2022 KPMG Huazhen LLP, a People's Republic of China partnership, KPMG Advisory (China) Limited, a limited liability company in Mainland China, KPMG, a Macau (SAR) partnership, and KPMG, a Hong Kong (SAR) partnership, are member firms of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.

For more detail about the structure of the KPMG global organisation please visit https://home.kpmg/governance.

京ICP备12028186号-1
京公网安备11010102003233号

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