close
Share with your friends
KPMG
  • Insights
  • Industries
  • Services
  • Topics
  • Careers
  • About us
KPMG

KPMG Personalization

Get the latest KPMG thought leadership directly to your individual personalized dashboard
  • Home ›
  • Insights ›
  • China’s SAT sets out the VAT Treatment of Prepaid...

China’s SAT sets out the VAT Treatment of Prepaid cards in Announcement 53

China’s SAT sets out the VAT Treatment of Prepaid...

China Tax Alert - Issue 37, December 2016

Share
China Tax Alert

This China Tax Alert discusses Announcement [2016] 53 which was released on 18 August 2016 by China’s State Administration of Taxation and sets out new Value Added Tax rules applicable to prepaid cards. The new rules took effect on 1 September 2016 and apply to sales of prepaid cards on or after 1 September 2016. 

pdf Download pdf (247.6 KB)

© 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

Connect with us

  • Find office locations kpmg.findOfficeLocations
  • Email us kpmg.emailUs
  • Social media @ KPMG kpmg.socialMedia
  • Legal
  • Privacy
  • Accessibility
  • Sitemap
  • Help
  • Glossary
  • Legal
  • Privacy
  • Accessibility
  • Sitemap
  • Help
  • Glossary
  • About
  • Corporate social responsibility
  • Alumni
  • Contact
  • News and Media
  • Press releases
  • Subscription Centre
  • Staff Access
  • Careers
  • KPMG Delivery Centre (KDC)
  • KPMG Digital Ignition Centre
  • Our people
  • linkedin. Opens in a new window
  • twitter. Opens in a new window
  • facebook. Opens in a new window
  • instagram. Opens in a new window
  • About
  • Corporate social responsibility
  • Alumni
  • Contact
  • News and Media
  • Press releases
  • Subscription Centre
  • Staff Access
  • Careers
  • KPMG Delivery Centre (KDC)
  • KPMG Digital Ignition Centre
  • Our people

Subscription

E-mail address is invalid.

© 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

close