The following services and intangible assets sold by domestic units and individuals are exempt from value-added tax, except that the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China stipulate that the value-added tax rate is zero:
(1) The following services:
Overseas construction service of 1. project.
2. Foreign engineering supervision services.
3, engineering, mineral resources overseas engineering survey and exploration services.
4. Conference and exhibition services in foreign countries.
5. The storage location is overseas storage service.
6. Lease service of tangible movable property using the subject matter abroad.
7. Broadcasting services of radio, film and television programs (works) provided overseas.
8. Cultural and sports services, education and medical services and overseas travel services.
(2) Postal services, consignment services and insurance services provided for export goods. Insurance services provided for export goods, including export goods insurance and export credit insurance.
(3) The following services and intangible assets provided to overseas units completely in consumption abroad:
1。 Telecommunication service.
2。 Intellectual property services.
3。 Logistics auxiliary services (except warehousing services and distribution services).
4。 Forensic consulting service.
5。 Professional technical services.
6。 Business support services.
7。 An advertising service that places advertisements overseas.
8。 Intangible assets.
(4) International transport services provided by non-means of transport.
(5) Direct fee-based financial services provided for monetary financing and other financial services between overseas units, which have nothing to do with domestic goods, intangible assets and real estate.
(six) other services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Three, in accordance with the relevant provisions of the state should obtain the relevant qualifications of international transport services, taxpayers obtain the relevant qualifications, the application of zero rate of VAT policy, not obtained, the application of VAT exemption policy. Operators of non-means of transport shall implement the VAT exemption policy. Four, domestic units and individuals to provide services or intangible assets with zero VAT rate, if it is a simple tax method, the implementation of VAT exemption.
Basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36).