On 12 December 2013, the Ministry of Finance and the State Administration of Taxation (SAT) jointly issued Cai Shui [2013] No. 106 to expand the VAT pilot programme to cover railway transportation services, express delivery services and postal services. Circular 106 took effect on 1 January 2014. Circular 106 supersedes Cai Shui [2013] No. 37 and restates much of the basic regulatory framework for the VAT pilot programme.
Under circular 106, the VAT rate for railway transportation services and postal services is 11%. The term “express delivery services” does not appear in circular 106. Instead, “pick-up and delivery services” are included as a sub-category of logistical support services, which are subject to a rate of 6%. Since circular 106 was published, local tax bureaus in China have adopted a wide range of different interpretations about the taxation of pick-up and delivery services.
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