国税函[2006]1278号各省、自治区、直辖市和计划单列市国家税务局、地方税务局:近接中国移动通信集团公司《关于所属境外上市公司内地子公司业务销售附带赠送涉及营业税和增值税相关问题的请示》(中移财[2006]306号),请求明确中国移动有限公司内地子公司开展的以业务销售附带赠送服务或实物形式的业务有关流转税政策问题。现将有关问题明确如 State Taxation Bureau and Local Taxation Bureau of the provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan under the Guoshuihan [2006] No. 1278: Issues related to sales tax and value-added tax attached to the sales of the subsidiaries in the mainland of their respective overseas listed companies affiliated with China Mobile Communications Corporation (中 移 财 [2006] 306 号), asking for clarification on the issue of turnover tax policy for the business of affiliating or in kind of business sales by the mainland subsidiaries of China Mobile Limited. Now the relevant issues such as clear