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	CIRCULAR OF THE STATE ADMINISTRATION OF TAXATION CONCERNING THE COLLECTION OF CIRCULATION TAX ON NEWS PRODUCTS OF XINHUA NEWS AGENCY

	(No.105 [2001] of the State Administration of Taxation promulgated on September 13, 2001)


SUBJECT : XINHUA NEWS AGENCY
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 09/13/2001
IMPLEMENT DATE : 09/13/2001
LENGTH : 212 words
TEXT :

In order to normalize the policies on circulation tax on news products and to ensure the consistency of the policies on circulation tax, the following circular is hereby given to you upon deliberation:

I. VALUE-ADDED TAX

With respect to the presswork sold by Xinhua News Agency and its branches, the value-added tax shall be collected pursuant to the present policies on value-added tax; whereas Xihua News Agency and its branches are non-enterprise entities, the value-added tax on the presswork sold by them may be collected according to the tax collection measures for small-scale taxpayers.

II. SALES TAX

With respect to the news products transferred for consideration by any branch of Xinhua News Agency to the local users, the entity that directly collects charges from the users shall, on the basis of the total amount of the charges collected, pay the sales tax under the title of "culture and sports industry" to the local tax authority. Xinhua News Agency need not pay sales tax any more with respect to the income from news products derived from its local branches.

The "news products" used above refers to the news products edited by the head office of Xinhua News Agency, and shall not include the news products re-edited by the branches of Xinhua News Agency.