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2014-10-16 18:58:47

15th Global Buyers’ Procurement Conference 2014

The 15th Global Buyers' Procurement Conference will be held on October 21th, 2014 at the Qingdao Fuxin Hotel.

Sponsor: Qingdao Bureau of Commerce

Organizer: International Purchasing Promotion Association(IPPA), Made-in-Qingdao Network Technology Co.,Ltd

Target: Build effective platform for the global buyers and local export enterprises. Assist overseas buyers source qualified suppliers and bring more business opportunities to the local suppliers in Qingdao.

Participants: Qingdao Economic and Information Technology Committee, IPPA, Made-in-Qingdao Network Technology Co.,Ltd, Global Buyers, Local Suppliers in Qingdao, Local Media.

Free Services: the distinguished guests will have all costs covered, including 3 days 4-star hotel accommodation and dinner. Airport pick-up and English translation service are available for free.

For more information, please contact:

business.solutions@bestbizsvc.com



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2014-09-15 02:29:42

new B2B site

Our latest project is finally online!

www.cnitaly.com

This new venture is a B2B site for Italian companies that want to be exposed to the Chinese market.

Want to know more?

Visit the site, all the contents are in three languages (Chinese, English and Italian), there are extensive explanations in the FAQ section.



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2014-07-01 10:13:45

International products festival

Subscriptions have begun for the 2014"碧特博格"" 德国商品青岛展销会, the festival of German products. The event wil be held deom al 7 Settembre a Qingdao nel Shibei district, Guantao Rd. (strada dello stile tedesco). Questa è la quarta edizione; negli anni passati la fiera era esclusivamente dedicata ai prodotti tedeschi, ma da quest'anno la partecipazione è aperta anche alle aziende internazionali. Best Business Services è stata incaricata di gestire la partecipazione delle aziende italiane.



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2014-01-14 10:01:33

Business tax & VAT (2)

Here is the second news article about the government notice 关于将铁路运输和邮政业纳入营业税改征增值税试点的通知 "Regarding the Pilot Proposal for the transition from Business Tax to VAT in the railway transportation and postal service sectors" that was published on December 17, 2013.

第五条 Article 5 符合一般纳税人条件的纳税人应当向主管税务机关申请一般纳税人资格认定。具体认定办法由国家税务总局制定。Taxpayers in accord to the General Taxpayer terms ought to apply to the Tax Office in charge for the General taxpayer qualifications approval. The final approval is to be given by the Central State Tax Office.

除国家税务总局另有规定外,一经认定为一般纳税人后,不得转为小规模纳税人。Except when the Central Tax Office has other guidelines, after the approvation as General Taxpayers it is not possible to go bac to the state of Small-Scale taxpayers.

第六条 Article 6 中华人民共和国境外(以下称境外)的单位或者个人在境内提供应税服务,在境内未设有经营机构的,以其代理人为增值税扣缴义务人;在境内没有代理人的,以接受方为增值税扣缴义务人。For work units or individuals out of the borders of the People's Republic of China (hereinafter referred to as outland units) offering taxable services inside the mainland, without operations in the mainland, then the agents are considered VAT withholding agents; if there is no agent in the mainland, the receiving party is considered VAT withholding agent.

第七条 Article 7 两个或者两个以上的纳税人,经财政部和国家税务总局批准可以视为一个纳税人合并纳税。具体办法由财政部和国家税务总局另行制定。One or more taxpayers, after approval from Ministry Of Finance and State Central Tax Bureau can be considered one merged taxpayer. The drafting of the specific modalities is delegated to the Ministry Of Finance and State Central Tax Bureau.



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2013-12-20 09:49:39

Business tax & VAT (1)

The government notice 关于将铁路运输和邮政业纳入营业税改征增值税试点的通知 "Regarding the Pilot Proposal for the transition from Business Tax to VAT in the railway transportation and postal service sectors" was published on December 17, 2013.

It contains several interesting points of a plan that is going to be officialized on January First, 2014.

The full text can be downloaded from the following address:

http://www.jssz-n-tax.gov.cn/art/2013/12/17/art_814_204862.html

Here we'll give a taste of the contents by translating the beginning of

attachment 1: 营业税改征增值税试点实施办法 "Implementation of the Pilot Proposal for the transition from Business Tax to VAT".

For the complete translation, please contact: business.solutions@bestbizsvc.com

Here we go:

附件1:Attachment 1

营业税改征增值税试点实施办法Pilot Proposals for the Change from Business Tax to Value-Added Tax

第一章 纳税人和扣缴义务人 Chapter 1: Taxpayers and withholding agents

第一条 Article 1 在中华人民共和国境内(以下称境内)提供交通运输业、邮政业和部分现代服务业服务(以下称应税服务)的单位和个人,为增值税纳税人。In the People Republic of China (hereinafter referred to as China) work units or individuals providing services in the transportation industry, postal industry and part of the modern service industry (hereinafter referred to as Taxable Services) are defined as VAT taxpayers. 纳税人提供应税服务,应当按照本办法缴纳增值税,不再缴纳营业税。Taxpayers who offer taxable services based on this proposal should be subjected to the VAT, and not the Business tax.

单位,是指企业、行政单位、事业单位、军事单位、社会团体及其他单位。 Work units, indicates companies, government units, institutions, military units, community organizations and other units.

个人,是指个体工商户和其他个人。Individuals indicates personal businesses and other individuals.

第二条 Article 2 单位以承包、承租、挂靠方式经营的,承包人、承租人、挂靠人(以下统称承包人)以发包人、出租人、被挂靠人(以下统称发包人)名义对外经营并由发包人承担相关法律责任的,以该发包人为纳税人。Contractors, lessees, affiliated persons of units contracting, leasing, operating with affiliates (hereinafter collectively referred to as contractors) in respect to clients of contracts, lessors, persons who receives affiliations (hereinafter collectively referred to as employers) are meant to be external business and since contractors bear legal responsibility, to the contractors are referred as taxpayers. 否则,以承包人为纳税人。Otherwise, the contractor becomes the taxpayer.

第三条 Article 3 纳税人分为一般纳税人和小规模纳税人。Taxpayers are divided into general taxpayers and small-scale taxpayers.

应税服务的年应征增值税销售额(以下称应税服务年销售额)超过财政部和国家税务总局规定标准的纳税人为一般纳税人,未超过规定标准的纳税人为小规模纳税人。Based on the annual taxable sales amount of the taxable services (hereinafter referred to as Annual taxable sales amount), taxpayers who exceed the standard stipulated by the Ministry of Finance and National General Tax Office will be considered as General Taxpayers, those who do not exceed the standard will be considered Small Taxpayers.

应税服务年销售额超过规定标准的其他个人不属于一般纳税人。应税服务年销售额超过规定标准但不经常提供应税服务的单位和个体工商户可选择按照小规模纳税人纳税。Individuals whose annual taxable sales amount of the taxable services exceeds the stipulated standard are not considered General Taxpayers.

第四条 Article 4 未超过规定标准的纳税人会计核算健全,能够提供准确税务资料的,可以向主管税务机关申请一般纳税人资格认定,成为一般纳税人。 Taxpayers not exceeding the stipulated standard with accurate financial accounting for, able to provide accurate taxation data, can request to the tax offices in charge the approval of their qualifications as General Taxpayer, in order to become a General Taxpayer.

会计核算健全,是指能够按照国家统一的会计制度规定设置账簿,根据合法、有效凭证核算。 Accurate financial accounting means that it is possible to set up accounts according to the National Accounting Law, examine and calculate according to legitimate and effective evidence.