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  • 「営改増」改革をさらに明確化 : 重点業種に補足規定

「営改増」改革をさらに明確化 : 重点業種に補足規定

「営改増」改革をさらに明確化 : 重点業種に補足規定

チャイナタックスアラート(中国税務速報)- 第38回, 2016年12月

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中国税務速報

中国財政部及び国家税務総局(以下「SAT」)は共同して、2016 年12 月 21 日付けで財税[2016]第140号(以下「140号公告」)を公布した。同公告は「営改増」改革に関連の金融サービス業、不動産開発業、生活サービス業に適用する増値税の規定をさらに明確化した。

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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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