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  • 国家税務総局が2016年第53号公告を公布~プリペイドカードの増値税処理を明示

国家税務総局が2016年第53号公告を公布~プリペイドカードの増値税処理を明示

国家税務総局が2016年第53号公告を公布~プリペイドカードの増値税処理を明示

チャイナタックスアラート(中国税務速報)- 第37回, 2016年12月

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中国税務速報

国家税務総局(SAT)は、2016 年8月18日付けで2016年第53号公告(以下、「53号公告」)を公布した。同公告はプリペイドカード(バウチャー及びギフト券)の増値税処理を明確にした。同公告は2016 年 9 月 1 日から施行される。施行日までに処理を終えていない場合も適用される。

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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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