Business tax exemption for offshore services
The Ministry of Finance and the State Administration of Taxation (SAT) jointly issued a notice on 28 July 2010 (Cai Shui [2010] No. 64) stating that the offshore services provided by the enterprises registered in 21 designated cities are exempt from business tax in the period from 1 July 2010 to 31 December 2013.
The designated cities are: