To:

Financial Departments (Bureaus) of all provinces, autonomous regions, municipalities directly under the central government, and municipalities with independent planning status;

Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the central government, and municipalities with independent planning status of the State Taxation Administration:

This notice provides adjustments regarding the list of branches of railway and air transport enterprises for the unified payment of value-added tax (VAT). The details are as follows:

I. Railway Transport Enterprises

1.The “Notice of the Ministry of Finance and the State Taxation Administration on the Unified Payment of VAT by Railway Transport Enterprises” (Finance and Tax [2020] No. 56) Annex 2, “List of Branches of the National Railway Group for Unified VAT Payment (Part II),” has been supplemented, canceled, and amended as set out in Annex 1 of this notice.

2.The newly added or amended railway transport enterprise branches shall, from the time of the unified tax payment or change as specified in Annex 1, comply with the VAT payment provisions set forth in Finance and Tax [2020] No. 56.

3.The canceled railway transport enterprise branches shall, from the time of cancellation as specified in Annex 1, no longer comply with the VAT payment provisions set forth in Finance and Tax [2020] No. 56.

II. Air Transport Enterprises

1.The “Notice of the Ministry of Finance and the State Taxation Administration on the Unified Payment of VAT by Air Transport Enterprises and Their Subordinate Branches” (Finance and Tax [2020] No. 30) Annex, “List of Branches of Air Transport Enterprises,” has been supplemented with additional branches listed in Annex 2 of this notice.

2.The newly added air transport enterprise branches shall, from the time of unified tax payment as specified in Annex 2, comply with the VAT payment provisions set forth in Finance and Tax [2020] No. 30.

Attachments:

1.List of Branches of China National Railway Group for Unified VAT Payment

2.List of Branches of Air Transport Enterprises

（http://www.chinatax.gov.cn/chinatax/n359/c5192606/content.html）

Ministry of Finance

State Taxation Administration

April 7, 2023