{"id":4790,"date":"2013-10-18T12:39:12","date_gmt":"2013-10-18T11:39:12","guid":{"rendered":"http:\/\/www.ecovis.com\/focus-china\/?p=1177"},"modified":"2021-09-06T15:01:27","modified_gmt":"2021-09-06T13:01:27","slug":"new-vat-regime-circular-impact-foreign-logistics","status":"publish","type":"post","link":"https:\/\/www.ecovis.com\/focus-china\/new-vat-regime-circular-impact-foreign-logistics\/","title":{"rendered":"New VAT Regime: Circular 37  Impact on Foreign Logistics"},"content":{"rendered":"<p>by Sven R\u00fccker, ECOVIS D\u00fcsseldorf, Germany<br \/>\nOn 24th May 2013, the Ministry of Finance and the State Administration of Taxation issued a new VAT circular (Cai Shui [2013] No. 37 or Circular 37) for the transportation industry, which expanded the current Business Tax (BT) to Value-Added Tax (VAT) (B2V) pilot programme nationwide. Circular 37 came into effect nationwide on 1st August 2013.<!--more--><img decoding=\"async\" title=\"More...\" alt=\"\" src=\"https:\/\/www.ecovis.com\/focus-china\/wp-includes\/js\/tinymce\/plugins\/wordpress\/img\/trans.gif\" \/><\/p>\n<p>A summary of the impact of circular 37 was also given by GTAI (Germany Trade &amp; Invest), the economic development agency of the Federal Republic of Germany.<\/p>\n<p>This summary is to be found using the link shown below. Please note that this summary only gives a first overwiew. For further information please call your Ecovis partner in the People&#8217;s Republic of China.<\/p>\n<ul>\n<li><a title=\"New VAT Regime (PDF)\" href=\"http:\/\/www.gtai.de\/GTAI\/Content\/DE\/Trade\/_SharedDocs\/Pdf\/Zoll\/Zoll-aktuell\/china-ust-logistik-erlaeuterung.pdf\" target=\"_blank\" rel=\"noopener\">New VAT Regime (PDF)<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>by Sven R\u00fccker, ECOVIS D\u00fcsseldorf, Germany On 24th May 2013, the Ministry of Finance and the State Administration of Taxation issued a new VAT circular (Cai Shui [2013] No. 37 or Circular 37) for the transportation industry, which expanded the current Business Tax (BT) to Value-Added Tax (VAT) (B2V) pilot programme nationwide. Circular 37 came [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[798,97,33],"tags":[127,60,32,182,42,34,35,63,103,167],"class_list":["post-4790","post","type-post","status-publish","format-standard","hentry","category-blog","category-company-set-up","category-tax-policy","tag-beijing","tag-business-tax","tag-china","tag-circular-37","tag-shanghai","tag-tax-policy","tag-umsatzsteuer","tag-value-added-tax","tag-vat","tag-vat-reform-china"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>New VAT Regime: Circular 37 Impact on Foreign Logistics<\/title>\n<meta name=\"description\" content=\"On 24th May 2013, the Ministry of Finance and the State Administration of Taxation issued a new VAT circular (Cai Shui No. 37 or Circular 37) for the transportation industry, which expanded the current Business Tax (BT) to Value-Added Tax (VAT) (B2V) pilot programme nationwide. Circular 37 came into effect nationwide on 1st August 2013.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ecovis.com\/focus-china\/new-vat-regime-circular-impact-foreign-logistics\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New VAT Regime: Circular 37 Impact on Foreign Logistics\" \/>\n<meta property=\"og:description\" content=\"On 24th May 2013, the Ministry of Finance and the State Administration of Taxation issued a new VAT circular (Cai Shui No. 37 or Circular 37) for the transportation industry, which expanded the current Business Tax (BT) to Value-Added Tax (VAT) (B2V) pilot programme nationwide. 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