Notice of the Ministry of Finance and the State Administration of Taxation on Continuing to Exempt Postal Enterprises from Business Tax on Their Operation of Financial Business, Express Delivery and Logistics Services on Behalf of Other Entities

Notice of the Ministry of Finance and the State Administration of Taxation on Continuing to Exempt Postal Enterprises from Business Tax on Their Operation of Financial Business, Express Delivery and Logistics Services on Behalf of Other Entities [Effective]

财政部、国家税务总局关于邮政企业代办金融和速递物流业务继续免征营业税的通知 [现行有效]

【法宝引证码】

Issuing authority： Instrumentalities of the State Council,All Ministries,Ministry of Finance,All Administrations,State Taxation Administration
Document Number： No. 82 [2013] of the Ministry of Finance
Date issued： 10-23-2013
Effective date: 10-23-2013
Level of Authority: Departmental Regulatory Documents
Area of Law:Taxation,Post and Telecommunications,Taxation


Notice of the Ministry of Finance and the State Administration of Taxation on Continuing to Exempt Postal Enterprises from Business Tax on Their Operation of Financial Business, Express Delivery and Logistics Services on Behalf of Other Entities		财政部、国家税务总局关于邮政企业代办金融和速递物流业务继续免征营业税的通知
(No. 82 [2013] of the Ministry of Finance)		（财税[2013]82号）
The public finance departments (bureaus) and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the state taxation bureaus of Beijing Municipality, Tibet and Ningxia Autonomous Regions, and Qinghai Province; and the Public Finance Bureau of Xinjiang Production and Construction Corps:		各省、自治区、直辖市、计划单列市财政厅（局）、地方税务局，北京、西藏、宁夏、青海省（自治区、直辖市）国家税务局，新疆生产建设兵团财务局：
Upon approval of the State Council, we hereby notify you of the policies for exempting postal enterprises from business tax on their operation of financial business, express delivery and logistics services on behalf of other entities as follows:		经国务院批准，现将邮政企业代办金融和速递物流业务营业税政策通知如下：

I. From January 1, 2013 to December 31, 2015, the income of China Post Group and its affiliated postal enterprises derived from their operation of financial business on behalf of Postal Savings Bank of China and its branches or sub-branches shall be exempted from business tax.		一、对中国邮政集团公司及其所属邮政企业为中国邮政储蓄银行及其所属分行、支行代办金融业务取得的代理金融业务收入，自2013年1月1日至2015年12月31日免征营业税。
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