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G/SCM/Q2/CHN/7330 October 2017 (175882)Page: 1/18Committee on Subsidies and Countervailing MeasuresOriginal: EnglishSUBSIDIES REPLIES TO Question FROM THE UNITED STATES1 REGARDING THE CENTRAL NEW
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Subcentral bps stands for Sub-Central Business Profits Tax Return, a form used to report business profits tax for sub-central entities.
Sub-central entities are required to file subcentral bps.
Subcentral bps can be filled out by providing information on business profits and expenses for the sub-central entity.
The purpose of subcentral bps is to report business profits tax for sub-central entities.
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