What types of cross-border services provided by taxpayers are exempt from VAT?

According to the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Re-release (State Taxation Administration of The People's Republic of China Announcement No.49, No.2014), "Article 2 The following cross-border services are exempt from value-added tax:

(1) Overseas engineering survey and exploration services for engineering and mineral resources.

(2) Conference and exhibition services of conference and exhibition venues abroad.

Organizing and arranging services for customers to participate in overseas conferences and exhibitions belong to the overseas conference and exhibition services of conference and exhibition venues.

(3) warehousing services with overseas storage locations.

(4) Lease service of tangible movable property using the subject matter overseas.

(5) Postal services and delivery services provided for export goods.

1. Postal services provided for export goods refer to:

(1) Deliver mail such as letters and parcels out of the country;

(2) Issuing stamps overseas;

(3) Exporting postal books and other philatelic products;

(4) Acting as an agent for overseas express logistics business.

2. The service of sending and receiving export goods refers to the service of receiving, sorting and sending outbound letters and parcels.

Taxpayers provide collection and payment services for export goods, and duty-free sales are the total price and extra-price fees charged by taxpayers from senders.

3. Overseas units or individuals provide postal services and delivery services for outbound letters and parcels abroad, which belong to the taxable services completely in consumption abroad as stipulated in Article 10 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax, and no value-added tax is levied.

(6) Distribution and broadcasting services of radio, film and television programs (works) provided overseas.

The distribution service of radio, film and television programs (works) provided overseas refers to the distribution of radio, film and television programs (works) by overseas units or individuals, the transfer of the right to report or broadcast cultural and sports activities such as sports events, and the broadcasting or reporting of radio, film and television programs (works) and sports events abroad.

Broadcasting services of radio, film and television programs (works) provided overseas refer to broadcasting radio, film and television programs (works) in overseas cinemas, theaters, video halls and other places.

Broadcasting of radio, film and television programs (works) overseas through domestic radio, television, satellite communication, Internet, cable television and other wireless or wired devices does not belong to the broadcasting service of radio, film and television programs (works) provided overseas.

(seven) to provide international transport services by means of water transport but without obtaining the "international shipping business license"; Without obtaining a road transport business license or an international automobile transport driving license, or if the business scope of the road transport business license does not include "international transport", providing international transport services through road transport; Without obtaining the business license of public air transport enterprises, or the business scope does not include "international air passenger and cargo postal transport business", providing international transport services by air transport; Providing international transport services by air transport but not holding a general aviation business license, or the business scope does not include "official flight".

(eight) to provide transportation services to Hong Kong and Macao by road transport, but without obtaining a road transport business license, or without a transport vehicle that directly travels to and from Hong Kong and Macao with a road transport license; Providing transport services to Taiwan Province Province by means of water transport, but without obtaining the water transport license across the Taiwan Strait in Taiwan Province Province, or the ship does not hold the ship operation license across the Taiwan Strait in Taiwan Province Province; Ships that provide transport services to Hong Kong and Macao by water transport, but have not obtained the operating license of Hong Kong and Macao routes; Providing transport services to and from Hong Kong, Macao and Taiwan Province Province by air transport, or providing transport services in Hong Kong, Macao and Taiwan Province Province, but without obtaining the business license of public air transport enterprises, or the business scope does not include "international and domestic (including Hong Kong and Macao) air passenger and cargo postal transport business"; Providing transport services to and from Hong Kong, Macao and Taiwan Province Province by air transport, or providing transport services in Hong Kong, Macao and Taiwan Province Province, but not holding a general aviation business license, or the business scope does not include "official flight".

(9) Applying the simple tax calculation method, or renouncing the application of zero tax rate and choosing the following taxable services:

1. International transport services;

2. Transportation services to and from Hong Kong, Macao and Taiwan provinces and transportation services provided in Hong Kong, Macao and Taiwan provinces;

3. Space transportation services;

4. R&D services and design services provided to overseas units, except design services provided to domestic real estate.

(10) The following taxable services provided to overseas units:

1. Telecommunication services, technology transfer services, technical consulting services, contract energy management services, software services, circuit design and testing services, information system services, business process management services, trademark copyright transfer services, intellectual property services, logistics auxiliary services (except warehousing services and delivery services), authentication services, authentication services, consulting services, radio, film and television program (works) production services and projects.

Taxpayers provide international voice call service, international short message service and international multimedia message service to overseas units or individuals. If the expenses are settled by overseas telecommunication units, the service recipient is an overseas telecommunication unit, which belongs to telecommunication services provided to overseas units.

Overseas units engaged in international transportation and Hong Kong, Macao and Taiwan transportation business, when docked at airports, docks, stations, airspace, inland rivers and sea areas in China, the aviation ground services, port and dock services, freight and passenger station services, salvage services and loading and unloading services provided by taxpayers belong to the logistics support services provided to overseas units.

The contract energy management services provided by the subject matter of the contract in China, the certification consulting services provided to domestic real estate and the certification consulting services provided by the cargo entity in China when providing services do not belong to the taxable services provided to overseas units as stipulated in this paragraph.

2. Advertising services for placing advertisements overseas.

The advertising service of placing advertisements abroad refers to the advertising service provided for advertisements published abroad.

……

Article 13 These Measures shall be implemented as of 20 14 10 1. ……"