Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax (Caishui [2016] No. 36) Annex 3 "Provisions on Transitional Policies for the Pilot Program of Replacing Business Tax with Value-Added Tax": < /p>

2. The following services and intangible assets sold by domestic entities and individuals are exempt from value-added tax, except where the Ministry of Finance and the State Administration of Taxation stipulate that the zero-rate value-added tax applies:

(1) ) The following services:

1. Construction services for engineering projects abroad.

2. Engineering supervision services for overseas projects.

3. Overseas engineering survey and exploration services for engineering and mineral resources.

4. Conference and exhibition services where the conference and exhibition location is overseas.

5. Warehousing services with storage locations overseas.

6. Tangible movable property leasing services where the subject matter is used overseas.

7. Broadcasting services of radio, film and television programs (works) provided overseas.

8. Cultural and sports services, educational and medical services, and tourism services provided overseas.

(2) Postal services, collection and delivery services, and insurance services provided for export goods.

Insurance services provided for export goods, including export cargo insurance and export credit insurance.

(3) The following services and intangible assets provided to overseas units that are completely consumed overseas:

1. Telecommunications services.

2. Intellectual property services.

3. Logistics auxiliary services (except warehousing services and collection and delivery services).

4. Attestation consulting services.

5. Professional technical services.

6. Business auxiliary services.

7. Advertising services where advertising is placed overseas.

8. Intangible assets.

(4) International transportation services provided by means of transportation without means of transportation.

(5) Direct fee-based financial services provided for monetary financing and other financial services between overseas units, and the services have nothing to do with domestic goods, intangible assets and real estate.

(6) Other services specified by the Ministry of Finance and the State Administration of Taxation.