The fees for providing qualified technical services overseas are tax-free. Announcement on the Issuance of the "Administrative Measures for Value-Added Tax Exemption on Cross-border Taxable Services in Replacement of Business Tax with Value-Added Tax (Trial)" State Administration of Taxation Announcement No. 52 of 2013: (9) The following taxable services provided to overseas entities:? 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), authentication consulting services, radio, film and television Program (work) production services, ocean transportation time rental services, ocean transportation voyage rental services, and air transportation wet rental services.
2. Announcement of the "Measures for the Administration of Value-Added Tax Exemption for Cross-border Taxable Services in Replacement of Business Tax with Value-Added Tax (Trial)" State Administration of Taxation Announcement No. 52 of 2013 Article 4 Taxpayers provide the second step of these Measures For cross-border services listed in Article 1, a written cross-border service contract must be signed with the service recipient. Otherwise, VAT will not be exempted. ?
Article 5 When taxpayers provide cross-border services to overseas entities for a fee, all income from such services should be obtained from abroad. Otherwise, VAT will not be exempted. ?
According to the above provisions, the cross-border service contract must be in writing, otherwise it will not be exempt from VAT.
3. "Provisions on the Transition Policy for the Pilot Program of Replacing Business Tax with Value-Added Tax" Caishui No. 106, 2013, Attachment 3: 1. The following items are exempt from value-added tax: (4) Pilot taxpayers provide technology transfer, Technology development and related technical consulting and technical services. 1. Technology transfer refers to the act of the transferor transferring the ownership or use rights of patented and non-patented technologies to others for a fee; technology development refers to the developer accepting the entrustment of others to develop new technologies, new products, new processes or The act of researching and developing new materials and their systems; technical consulting refers to providing feasibility studies, technology forecasts, special technical investigations, analysis and evaluation reports, etc. for specific technology projects.
Technical consulting and technical services related to technology transfer and technology development refer to the transferor (or the trustee) in accordance with the provisions of the technology transfer or development contract to help the transferee (or the trustee) master The technology transferred (or entrusted to be developed), and the technical consulting and technical service business provided, and the price of this part of the technical consulting and service and the price of the technology transfer (or development) should be issued on the same invoice.
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. The mere provision of technical services is not exempt from value-added tax.
4. "Provisions on the Transitional Policy for the Pilot Program of Replacing Business Tax with Value-Added Tax", Caishui No. 106, 2013, Attachment 3: 2. Approval Procedures. When pilot taxpayers apply for value-added tax exemption, they must bring a written contract for technology transfer and development to the provincial science and technology department where the pilot taxpayer is located for identification, and submit the relevant written contract and documents proving the review opinions of the science and technology department to the competent state For reference to the tax bureau.