Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for the Exemption of Value-added Tax on Cross-border Taxable Activities under the Collection of Value-added Tax in Lieu of Business Tax (for Trial Implementation)
Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for the Exemption of Value-added Tax on Cross-border Taxable Activities under the Collection of Value-added Tax in Lieu of Business Tax (for Trial Implementation)
Announcement of the State Administration of Taxation on Promulgating the Administrative Measures for the Exemption of Value-added Tax on Cross-border Taxable Activities under the Collection of Value-added Tax in Lieu of Business Tax (for Trial Implementation)
Announcement of the State Administration of Taxation [2016] No.29
May 6, 2016
The State Administration of Taxation has formulated the Administrative Measures for the Exemption of Value-added Tax on Cross-border Taxable Activities under the Collection of Value-added Tax in Lieu of Business Tax (for Trial Implementation), which are hereby promulgated and shall become effective as of May 1, 2016. The Announcement of the State Administration of Taxation on Re-promulgating the Administrative Measures for the Exemption of Value-added Tax on Cross-border Taxable Services under the Collection of Value-added Tax in Lieu of Business Tax (for Trial Implementation)(Announcement of the State Administration of Taxation [2014] No.49) shall be repealed simultaneously.
The announcement is hereby given.
Administrative Measures for the Exemption of Value-added Tax on Cross-border Taxable Activities under the Collection of Value-added Tax in Lieu of Business Tax (for Trial Implementation)
Article 1 Where entities and individuals (hereinafter referred to as the "taxpayers") within the territory of the People's Republic of China (hereinafter referred to as the "within the territory") conduct cross-border taxable activities, these Measures shall apply.
Article 2 The following cross-border taxable activities shall be exempted from Value-added Tax:
1. Construction services for engineering projects outside the territory.
Construction services provided by the general contractor and subcontractors of a project for an engineering project that is constructed outside the territory shall be deemed as the construction services for engineering projects outside the territory.
2. Engineering supervision services for engineering projects outside the territory.
3. Engineering survey and exploration services for engineering and mineral resources outside the territory.
4. Conference and exhibition services for conferences and exhibitions located outside the territory.
Organization and arrangement services provided for clients attending conferences and exhibitions held outside the territory shall be deemed as conference and exhibition services for conferences and exhibitions located outside the territory.
5. Warehousing services with storage locations outside the territory.
6. Leasing services of tangible moveable property where the leased object is used outside the territory.
7. Broadcast services of radio, films and television programs (works) provided outside the territory.
Broadcast services of radio, films and television programs (works) provided outside the territory of China refer to that the radio, films and television programs (works) are broadcasted or played in those cinemas, theaters, video halls and other places that are situated outside the territory.
The radio, films and television programs (works) that are broadcasted or played by the means of transmitting signals to the territory outside of China through wireless or cable devices located within the territory, such as the broadcasting stations, TV stations, satellite communications, internet and cable TV, shall not be deemed as being provided outside the territory.
8. Culture and sports services, education and medical services and tourism services provided outside the territory.
Culture and sports services and education and medical services provided outside the territory of China refer to those provided by taxpayers on site outside the territory.
Organization and arrangement services provided for attending scientific and technological activities, cultural activities, cultural performances, cultural competitions, sports competitions, sports performances or sports activities held outside the territory of China shall be deemed as the culture and sports services provided outside the territory.
Culture and sports services or education and medical services provided to overseas entities or individuals through radio stations, TV stations, satellite communications, internet, cable TV and other media that are located within the territory shall not be deemed as being provided outside the territory.
9. Postal services, receiving and sending services and insurance services for export goods.
(1) The postal services for export goods refer to:
A. Sending and delivering letters, parcels and other mails out of the territory.
B. Issuing stamps outside the territory.
C. Exporting albums and other philatelic items.
(2) The receiving and sending services for export goods refer to the receiving, sorting, delivering services for exported letters and packages.
Where the taxpayers provide the receiving and sending services for export goods, the tax-free sales volume is the total price and surcharges charged by the taxpayers from the senders.
(3) The insurance services for export goods shall include both the insurances for exports goods and the export credit insurances.
10. Telecommunications services that are provided to overseas entities and consumed entirely outside the territory.
Telecommunications services provided by taxpayers to overseas entities or individuals, if the expenses thereof are settled by overseas telecommunications entities that are the services recipients, shall be deemed as the telecommunications services entirely consumed outside the territory.
11. Intellectual property services that are provided to overseas entities and consumed entirely outside the territory.
The intellectual property services that are actually received by domestic entities or individuals shall not be deemed as the intellectual property services entirely consumed outside the territory.
12.
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Announcement of the State Administration of Taxation [2016] No.29
May 6, 2016
The State Administration of Taxation has formulated the Administrative Measures for the Exemption of Value-added Tax on Cross-border Taxable Activities under the Collection of Value-added Tax in Lieu of Business Tax (for Trial Implementation), which are hereby promulgated and shall become effective as of May 1, 2016. The Announcement of the State Administration of Taxation on Re-promulgating the Administrative Measures for the Exemption of Value-added Tax on Cross-border Taxable Services under the Collection of Value-added Tax in Lieu of Business Tax (for Trial Implementation)(Announcement of the State Administration of Taxation [2014] No.49) shall be repealed simultaneously.
The announcement is hereby given.
Administrative Measures for the Exemption of Value-added Tax on Cross-border Taxable Activities under the Collection of Value-added Tax in Lieu of Business Tax (for Trial Implementation)
Article 1 Where entities and individuals (hereinafter referred to as the "taxpayers") within the territory of the People's Republic of China (hereinafter referred to as the "within the territory") conduct cross-border taxable activities, these Measures shall apply.
Article 2 The following cross-border taxable activities shall be exempted from Value-added Tax:
1. Construction services for engineering projects outside the territory.
Construction services provided by the general contractor and subcontractors of a project for an engineering project that is constructed outside the territory shall be deemed as the construction services for engineering projects outside the territory.
2. Engineering supervision services for engineering projects outside the territory.
3. Engineering survey and exploration services for engineering and mineral resources outside the territory.
4. Conference and exhibition services for conferences and exhibitions located outside the territory.
Organization and arrangement services provided for clients attending conferences and exhibitions held outside the territory shall be deemed as conference and exhibition services for conferences and exhibitions located outside the territory.
5. Warehousing services with storage locations outside the territory.
6. Leasing services of tangible moveable property where the leased object is used outside the territory.
7. Broadcast services of radio, films and television programs (works) provided outside the territory.
Broadcast services of radio, films and television programs (works) provided outside the territory of China refer to that the radio, films and television programs (works) are broadcasted or played in those cinemas, theaters, video halls and other places that are situated outside the territory.
The radio, films and television programs (works) that are broadcasted or played by the means of transmitting signals to the territory outside of China through wireless or cable devices located within the territory, such as the broadcasting stations, TV stations, satellite communications, internet and cable TV, shall not be deemed as being provided outside the territory.
8. Culture and sports services, education and medical services and tourism services provided outside the territory.
Culture and sports services and education and medical services provided outside the territory of China refer to those provided by taxpayers on site outside the territory.
Organization and arrangement services provided for attending scientific and technological activities, cultural activities, cultural performances, cultural competitions, sports competitions, sports performances or sports activities held outside the territory of China shall be deemed as the culture and sports services provided outside the territory.
Culture and sports services or education and medical services provided to overseas entities or individuals through radio stations, TV stations, satellite communications, internet, cable TV and other media that are located within the territory shall not be deemed as being provided outside the territory.
9. Postal services, receiving and sending services and insurance services for export goods.
(1) The postal services for export goods refer to:
A. Sending and delivering letters, parcels and other mails out of the territory.
B. Issuing stamps outside the territory.
C. Exporting albums and other philatelic items.
(2) The receiving and sending services for export goods refer to the receiving, sorting, delivering services for exported letters and packages.
Where the taxpayers provide the receiving and sending services for export goods, the tax-free sales volume is the total price and surcharges charged by the taxpayers from the senders.
(3) The insurance services for export goods shall include both the insurances for exports goods and the export credit insurances.
10. Telecommunications services that are provided to overseas entities and consumed entirely outside the territory.
Telecommunications services provided by taxpayers to overseas entities or individuals, if the expenses thereof are settled by overseas telecommunications entities that are the services recipients, shall be deemed as the telecommunications services entirely consumed outside the territory.
11. Intellectual property services that are provided to overseas entities and consumed entirely outside the territory.
The intellectual property services that are actually received by domestic entities or individuals shall not be deemed as the intellectual property services entirely consumed outside the territory.
12.
......