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5 White Paper on the Business Environment in China

tax regime. e tax rate of 17 percent applies to the leasing of
tangible movable property while that of 11 percent applies to
the transportation industry.

Industries included in the pilot include:
• Land transportation service
• Water transportation service
• Air transportation service
• Pipeline transportation service
• R&D and technology service
• Information technology service
• Cultural and creative service
• Logistics auxiliary service
• Authentication and consulting service

e tax rate of 6 percent shall apply to other modern
service industries and that of 3 percent shall apply to
small-scale taxpayers providing taxable services. Taxable
services subjected to a zero percent tax rate shall be carried
out as prescribed by the Ministry of Finance and the State
Administration of Taxation.

Pilot taxpayers engaged in speci ed taxable services shall,
as required by the relevant state tax authorities, undergo the
formalities for tax registration, tax type identi cation, invoice
type veri cation, general taxpayer recognition, tax-control
system application, invoice purchasing and collection, tax
preference application, and tax-exemption registration for
export refund before October 31, 2012.

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