People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China's definition of international transportation and Hong Kong, Macao and Taiwan transportation [20 14]

People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China's definition of international transportation and Hong Kong, Macao and Taiwan transportation [20 14] 1 1. According to the provisions of the Law of People's Republic of China (PRC) on Tax Collection and Administration and the Business Tax Law of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) issued an announcement on the definition of international transportation and Hong Kong, Macao and Taiwan transportation ([20 1 4]1No.), in which the specific contents of international transportation and Hong Kong, Macao and Taiwan transportation are defined as follows:1.Second, Hong Kong, Macao and Taiwan transportation refers to carriers. According to the above announcement, tax management and related expenses related to international transportation, Hong Kong, Macao and Taiwan transportation should be interpreted and handled according to the above definitions.