Now transmit Official Response of State Taxation Administration on Sales Tax Exemption of Foreign Chambers of Commerce in Beijing (G.S. H. (2005) No. 370) to you, please enforce it accordingly.

June 8, 2005

State Taxation Administration
G. S. H. (2005) No. 370
Official Response of State Taxation Administration on Sales Tax Exemption of Foreign Chambers of Commerce in Beijing

Beijing Local Taxation Bureau,
We have received your letter of Asking for Instructions on Whether to Impose Sales Tax on Foreign Chambers of Commerce in Beijing (J. D. S. Y. (2005) No. 48) and now make the official response as follows:
According to the first regulation of Notice of Ministry of Finance and State Taxation Administration on not Imposing Sales Tax on Membership Dues Charged by Social Organizations (S. C. Z. (1997) No. 063), we will not impose sales tax on the membership dues charged by foreign chambers of commerce in Beijing as per the standards developed by Ministry of Finance or Ministry of Civil Affairs. As for other revenues of various items except from the membership dues, sales tax will be imposed on any belonging to the taxation range of the sales tax as usual without exception.





April 19, 2005