(1) Overseas engineering survey and exploration services for engineering and mineral resources.
(2) 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.
(3) warehousing services with overseas storage locations.
(4) Lease service of tangible movable property using the subject matter overseas.
(5) Postal services and delivery services provided for export goods.
Extended information Article 15 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the following seven items shall be exempted from value-added tax:
1, self-produced agricultural products sold by agricultural producers;
2. Contraceptive drugs and devices;
3. Old books;
4 imported instruments and equipment directly used for scientific research, scientific experiments and teaching;
5. Imported materials and equipment provided by foreign governments and international organizations free of charge;
6. Special articles for the disabled are directly imported by disabled organizations;
7. sell your used items.
In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.
Baidu Encyclopedia-VAT