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DOMESTIC MARKET AHEAD-VAT general tax payer (GTP) status piloted in special customs supervision zones

DOMESTIC MARKET AHEAD-VAT general tax payer (GTP)...

China Tax Alert - Issue 31, November 2016

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China Tax Alert

SAT, MOF and GAC stipulates the comprehensive regulatory framework and is rolled-out in 7 selected bonded zones, including comprehensive bonded zones of Kunshan, Suzhou Industrial Park, Chongqing Xiyong, Shenzhen Yantian and Zhengzhou Xinzheng as well as export processing zones of Shanghai Songjiang and Henan Zhengzhou.  As a pilot, the selected enterprises are subject to the same tax and customs regulations (covering Customs Duty, VAT and Consumption Tax) comparing with an out-zone domestic enterprise.

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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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