Notice on export support cultural services and other business tax policy

• Ministry of Finance State Administration of Taxation
• Notice of support for cultural services exports and other business tax policy
• Finance and Taxation [2014] No. 118
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• provinces, autonomous regions, municipalities, separately listed cities (bureaus) and local taxation, Beijing, Tibet, Ningxia, Qinghai province (autonomous regions and municipalities) State Taxation Bureau, the Finance Bureau of Xinjiang Production and Construction Corps:
The study, the relevant business tax policy notice as follows:
First, to implement the "State Council on Accelerating the development of foreign trade in cultural opinions" (Guo Fa [2014] No. 13) spirit, taxpayers overseas units or individuals to provide the following services abroad exempt from sales tax:
(A) cultural relics protection sites such as repair services;
(Ii) inclusion of national intangible cultural heritage of traditional medicine clinics health services.
Second, in order to implement the "State Council on accelerating the development of pension services" (Guo Fa [2013] No. 35) spirit, better play the role of tax policy to encourage and guide private capital to invest pension services, the existing pension agencies pension services exempt from sales tax policy clearly as follows:
The pension agency is in accordance with "the pension institutions established licensing approach" (Ministry of Civil Affairs Decree No. 48) are established and provides centralized registration of residential care services for the elderly and all types of pension institutions.
Pension service is in accordance with the above-mentioned pension institutions (Ministry of Civil Affairs Decree No. 49) the provisions of "pension agency management approach" to care for the life of the elderly admitted, rehabilitation care, solace, entertainment and other services.
Third, the "Ministry of Finance State Administration of Taxation on Strengthening education sales tax collection and management services related to the issue of notice" (Cai Shui [2006] No. 3) Article 1 (c) "provides educational services to obtain income refers to the inclusion of provisions student enrollment in membership programs provide academic education services income achieved, including: approval by the relevant departments, according to the standard tuition fee, accommodation, textbooks, exercise books fee, meals, registration fee income "to" providing educational services revenue gained refers to include provisions in the membership enrollment plan income students made academic education services, including: approval by the relevant tuition fees charged in accordance with regulations, accommodation, textbooks, exercise books fee , meals income exam registration fees, and school cafeteria to provide catering services made in the school cafeteria is in accordance with "the school cafeteria and student collective dining health regulations" (Ministry of Education order No. 14) the management of the school canteen. "
Fourth, China Financial Futures Exchange futures market supervision fee collection permit deducted from sales tax turnover tax.
Fifth, this notice since January 1, 2015 implementation of previously untreated matter, in accordance with the implementation provisions of this notice.
State Administration of Taxation
December 30, 2014