VAT zero-rate regime extended to more exported services

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Anew zero-rate notice has been effected to grant exported services provided in certain sectors better value-added tax (VAT) treatment.

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The Notice on the Application of Value-added Tax Zero-Rate to Exported Services Related to Films and Other Sectors, jointly issued by the Ministry of Finance (MOF) and State Administration of Taxation (SAT), came into force on 1 December 2015.

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Business Law Digest is compiled with the assistance of Baker & McKenzie. Readers should not act on this information without seeking professional legal advice. You can contact Baker & McKenzie by e-mailing Danian Zhang (Shanghai) at:[email protected]