Answer: 1. Providing qualified technical service fees overseas is tax-free. Announcement on Issuing the Administrative Measures for VAT Exemption of Cross-border Taxable Services from Business Tax to VAT (Trial) People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.5213: (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 and cultural and creative services (except design services, advertising services and conference and exhibition services). Logistics auxiliary services (except warehousing services), forensic consulting services, radio, film and television program (works) production services, ocean transportation regular leasing services, ocean transportation journey leasing services, and air transportation wet leasing services.
2. Announcement of Administrative Measures for Exemption from VAT of Cross-border Taxable Services from Business Tax (Trial) People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2013 No.52 Article 4 Taxpayers who provide 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 shall provide cross-border paid services to overseas units, and all the income from such services shall come 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 VAT (Caishui No.2013 106), Appendix 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 technology and non-patented technology owned by the transferor to others for compensation; Technology development refers to the behavior of developers who accept 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 and special technical investigation and analysis [KEY_ 14] report for specific technical projects.
Technical consultation and technical service related to technology transfer and development refers to the technical consultation and technical service 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 stated 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 VAT, and the simple provision of technical services is not exempt from VAT.
4. Provisions on the Pilot Transition Policy of Changing Business Tax to VAT (Caishui No.2013 106), Annex 3: 2. Examination and approval procedures. When applying for exemption from value-added tax, the pilot taxpayer shall 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 opinion of the science and technology department to the competent State Taxation Bureau for future reference.
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