Information technology service companies provide software information technology for overseas companies. Can I enjoy the zero VAT rate policy?
The 10 services provided by domestic units and individuals to overseas units completely in consumption abroad can be subject to the zero VAT rate policy, including R&D services, design services, software services, information system services, offshore service outsourcing, technology transfer, etc. If your company's cross-border business meets the above requirements, the policy of zero VAT rate can be applied. According to the Supplementary Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.88). At the same time, domestic units and individuals selling services or intangible assets with zero VAT rate can give up zero VAT rate and choose to pay VAT tax-free or according to regulations. After giving up the application of zero VAT rate, you may not apply for the application of zero VAT rate within 36 months.