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NOTICE OF THE MINISTRY OF FINANCE AND THE STATE ADMINISTRATION OF TAXATION ON VALUE-ADDED TAX ACQUIRING THE RIGHT TO BROADCAST OVERSEAS TELEVISION PROGRAMS |
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(No. 83 [2003] of the Ministry of Finance and State Administration of Taxation promulgated on April 24, 2003 and implemented as of January 1, 2003) |
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SUBJECT : VALUE-ADDED TAX; BROADCASTING RIGHTS |
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION, MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA |
ISSUE DATE : 04/24/2003 |
IMPLEMENT DATE : 01/01/2003 |
LENGTH : 93 words |
TEXT : |
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Recently, Chinese Central Television and other relevant entities ask us to clarify the issue of import value-added tax for the television program tapes they have imported. We hereby give our notice as follows upon research:
In accordance with the Interim Regulation on Value-Added Tax and that on Business Tax, and other relevant policies, no import value-added tax shall be levied on the television program tapes imported by domestic entities for the sake of acquiring the right to broadcast television programs from abroad.
The present Notice shall come into force on January 1, 2003.
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