As part of China's change from business tax (BT) to value added tax (VAT), telecom companies in China were to have made the switch beginning April 1st 2014. At this point the change has not yet been made and will likely be delayed until June 1st or later.

Currently the telecom industry in China is subject to BT at the rate of 3%. The planned VAT rate for the telecom industry was a single 11% rate.…