Chinas VAT reform – highlights

Aug 23,2013

China :

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On 1st August 2013, China’s new Value-Added Tax (VAT) reform was extended nationwide. This reform implies the shift from turnover tax (Business Tax - BT) to a value-added tax across many industries and service types, including transportation services and logistics-related services.

Such a geographical extension represents a continuation of the pilot business tax/value added tax reform, launched on 1st January 2012 in Shanghai and which was later rolled out to eight other cities/provinces during 2012. The nationwide rollout has been anticipated because of the distortion in competition created by the pilot program in certain areas. This decision has been formally endorsed through Tax Circular Caishui No. 37 which was issued by the Peoples Republic of Chinas Ministry of Finance and the State Administration of Taxation in May 2013.



From 1st August 2013, the VAT rate charged on freight operators is 11% for transport services and 6% for logistics and ancillary services.


  • Activities included in transport services: dispatching cargoes or passengers to the destination by means of transportation vehicles, including land, water, air and pipeline (rail transportation is specifically excluded);

  • Activities included in logistics and ancillary services: aviation services, port services, freight and passenger station services, salvage rescue services, freight forwarding services, customs clearance services, warehousing services and material handling services.


(Source: BIFA Newsletter)



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