(1) Construction service of the project abroad. The construction services provided by general contractors and subcontractors for projects with overseas construction sites belong to the overseas construction services of the projects.
(2) Engineering supervision services for foreign projects.
(3) Overseas engineering survey and exploration services for engineering and mineral resources.
(4) Conference and exhibition services of conference and exhibition venues abroad. Organizing and arranging services for customers to participate in overseas conferences and exhibitions belong to the overseas conference and exhibition services of conference and exhibition venues.
(5) warehousing services with overseas storage locations.
Extended data:
Specific tax exemption:
Specific tax exemption is a tax exemption clause for individual and special situations according to the changes of political and economic conditions and the need of implementing tax policies. This tax exemption is generally a policy measure that cannot or should not be listed one by one in the tax law, or a supplementary tax exemption clause made after the economic situation changes.
This kind of tax exemption is generally authorized by the tax legislature, and the decision is made by the state or regional administrative agencies and the state tax authorities within the prescribed scope of authority. Its tax exemption scope is small, the tax exemption period is short, and the tax exemption objects are specific and clear, mostly for specific individual taxpayers or certain tax collection objects and specific business behaviors.
This tax exemption is flexible, uncertain and restrictive. General taxpayers need to apply first, provide relevant certificates and materials that meet the tax exemption conditions, and enjoy tax exemption benefits only after being audited by the local competent tax authorities or reported to the highest competent tax authorities for approval.
According to the document Caishuizi [1998] No.33, the edge-selling tea exclusively used by the national designated enterprises and distribution units shall be exempted from value-added tax before the end of 2000; According to (94) CaishuiziNo.. 1, newly established independent accounting enterprises or business units engaged in consulting, information and technical services are exempt from agricultural income tax from 1 to the second year.
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