a: 1. it is tax-free to provide qualified technical service fees overseas. Announcement on Issuing the Administrative Measures for VAT Exemption of Cross-border Taxable Services from Business Tax to VAT (Trial) State Taxation Administration of The People's Republic of China Announcement No.52 (213): (9) The following taxable services provided to overseas units: _1. R&D and technical services (except R&D services and engineering survey and exploration services), information technology services, cultural and creative services (except design services, advertising services and conference and exhibition services), logistics auxiliary services (except warehousing services).
2. Announcement of Administrative Measures for VAT Exemption of Cross-border Taxable Services from Business Tax to VAT (Trial) State Taxation Administration of The People's Republic of China Announcement No.52 of 213 Article 4 A taxpayer providing cross-border services listed in Article 2 of these Measures must sign a written contract with the service recipient. Otherwise, it will not be exempted from VAT. _
Article 5 Taxpayers who provide cross-border services to overseas units with compensation shall obtain all the income from such services from overseas. Otherwise, it will not be exempted from VAT. _
According to the above provisions, it must be a written contract for cross-border services, otherwise it will not be exempted from VAT.
3. Provisions on the Transition Policy of Changing Business Tax to Value-added Tax (Caishui No.16, 213), Annex 3: 1. The following items are exempt from value-added tax: (4) Pilot taxpayers provide technology transfer, technology development and related technical consultation and technical services. 1. Technology transfer refers to the transfer of the ownership or use right of patented and non-patented technologies owned by the transferor to others for compensation; Technology development refers to the behavior that the developer accepts the entrustment of others to research and develop new technologies, new products, new processes or new materials and their systems; Technical consultation refers to providing feasibility demonstration, technical prediction, special technical investigation and analysis [KEY_14] report on specific technical projects.
technical consultation and technical services related to technology transfer and technology development refer to technical consultation and technical services provided by the transferor (or the trustee) to help the transferee (or the entrusting party) master the transferred (or entrusted) technology according to the provisions of the technology transfer or development contract, and the price of this part of technical consultation and service should be invoiced on the same invoice as the price of technology transfer (or development).
according to the above provisions, the provision of technology transfer, technology development and related technical consultation and technical services is exempt from value-added tax, and the simple provision of technical services is not exempt from value-added tax.
4. Provisions on the Transition Policy of Changing Business Tax to VAT Pilot Project (Caishui No.16, 213), Appendix 3: 2. Approval Procedure. When applying for exemption from value-added tax, a pilot taxpayer must hold a written contract for technology transfer and development, go to the provincial science and technology department where the pilot taxpayer is located for identification, and report the relevant written contract and the audit opinions of the science and technology department to the competent State Taxation Bureau for reference.
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