According to the Announcement of Beijing State Taxation Bureau on Re-issuing VAT Exemption Management for Cross-border Taxable Services from Business Tax to VAT (Announcement No.2014 No.32 of Beijing State Taxation Bureau): "II. Taxpayers shall, in accordance with the provisions of Item (3) of Article 7 of the Measures, submit the certification materials of overseas service places, including the following materials:

(1) A written certificate issued by the recipient of cross-border services (hereinafter referred to as the recipient) signed by the legal representative (person in charge) of the recipient or stamped by the unit where the recipient works.

(2) If a cross-border service provider (hereinafter referred to as the provider) involves personnel leaving the country to provide services, it shall submit the original and photocopy of the query results of the entry-exit records of the provider's main business personnel (1 ~ 3 personnel) issued by the border inspection organ of the public security or the entry-exit administration department.

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XI。 This announcement shall be implemented as of 20 14, 10 and 1. ......"