文档介绍：Appendix 1 of Cai Shui [2013] : Measures for the Implementation of Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service Industries
Appendix 1:
Measures for the Implementation of Pilot Project of VAT for Business Tax Reform in Transportation and Certain Modern Service Industries
Chapter I Taxpayers and Withholding Agents
Article 1. Units and individuals who provide transportation services and some modern services (hereinafter referred to as taxable services) within the territory of the People's Republic of China (hereinafter referred to as within the territory of China) are VAT taxpayers. Taxpayers providing taxable services shall be subject to VAT in accordance with these measures, and no longer pay business tax.
The term "units" refers to enterprises, administrative units, institutions, military units, anizations and other units.
The term "individuals" refers to individual businesses and other individuals.
Article 2. Where a unit operates by means of contracting, leasing or affiliation, if the contractor, lessee or affiliated person (hereinafter referred to as the “contractor”) operates in the name of the contract-issuing party, lessor or party affiliating others (hereinafter referred to as “contract-issuing party”) and the contract-issuing party assumes the relevant legal liabilities, thus such contract-issuing party shall be the taxpayer; otherwise, the contractor shall be the taxpayer.
Article 3. Taxpayers are divided into general taxpayers and small-scale taxpayers.
Taxpayers whose annual sales amount of taxable services subject to VAT (hereinafter referred to as the annual sales amount of taxable services) exceed the required standards of the Ministry of Finance and the State Administration of Taxation are general taxpayers; taxpayers whose annual sales amount of taxable services do not exceed the required standards are small-scale taxpayers.
Other individuals whose annual sales amount of taxable services exc