China Tax Return on Business Tax Items - Post Industry

China Taxation Service
Hotline: 86-755-82143348, Email:anitayao@citilinkia.com

Posts refers to the operations to transmit material information， including the letter or parcel transmission， postal remittance， newspaper and magazine circulation， postal matter selling， postal savings and other postal services.

1).Letter or parcel transmission refers to the operations to transmit letters or parcels and the operations related to letter or parcel transmission.Letter transmission refers to the operations to receive and mail letters， postcards and printed matters.Parcel transmission refers to the operations to receive and mail parcels. The operations related to letter or parcel transmission refer to mailbox leasing， imported letter or parcel processing， overdue parcel safekeeping， attached goods carrying and other operations related to letter or parcel transmission.

2). Postal remittance refers to the operations to transmit and pay the remittance vouches for the remitters.

3). Newspaper and magazine circulation refers to the operations of the postal departments to subscribe， send and sell newspapers and magazines for the publishing units.

4). Postal matter selling refers to the operations of the postal departments to sell various articles （such as envelopes， letter paper， money order and postal packing material） when providing postal services.

5). Postal savings refers to the operations of the postal departments to handle savings.

6). Other postal services refer to the postal services other than those mentioned above.

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