Notice of the Ministry of Finance and the State Administration of Taxation on Issues Concerning the Calculation and Payment of Value-Added Tax by China Express Airlines Co., Ltd. and Its Branches

This notice specifies that China Express Airlines Co., Ltd. and its branches shall calculate and pay value-added tax in accordance with the Interim Measures for the Calculation and Payment of Value-Added Tax by Head Office and Branch Pilot Taxpayers, with a branch pre-levy rate of 1%, effective from October 1, 2014.