Record · chinatax
ACC. 900064619
Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Interim Measures for the Calculation and Payment of Value-Added Tax by Some Airlines as Pilot Taxpayers with Head Office and Branch Structures
财政部国家税务总局关于部分航空公司执行总分机构试点纳税人增值税计算缴纳暂行办法的通知
This document provides guidance on the calculation and payment of value-added tax for certain airlines operating under a head office and branch structure as part of the pilot VAT reform.