(1) According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), conference and exhibition services refer to the business activities of holding or organizing exhibitions and conferences on the circulation, promotion, display, economic and trade negotiations, personnel exchanges, enterprise exchanges and international exchanges of various commodities. The applicable tax rate is 6% and the collection rate is 3%.
(2) According to Article 10 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Defining the Value-added Tax Policy for Educational Auxiliary Services in Financial Real Estate Development (Cai Shui [20 16] 140), hotels, hotels, resorts and other business accommodation places shall pay value-added tax according to "conference and exhibition services". Implemented since May, 2065438 1 day.
(3) According to Article 2 of Annex 4 of the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36), the zero rate of VAT and the tax exemption policy are applicable to cross-border taxable activities, and domestic units and individuals are exempted from VAT for conference and exhibition services provided by overseas conference and exhibition venues, except that the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China stipulate that zero rate of VAT is applicable. According to the Announcement on Several Issues Concerning the Pilot Collection and Management of Changing Business Tax to Value-added Tax (Announcement No.53 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 16), the following acts of overseas units or individuals do not belong to the sale of labor services or intangible assets in China:
(1) Postal services and delivery services provided overseas for outbound letters and parcels;
(2) Construction services and project supervision services provided to domestic units or individuals whose construction sites are overseas;
(3) Services provided to domestic units or individuals for engineering and overseas engineering survey and exploration of mineral resources;
(4) Conference and exhibition services provided for domestic units or individuals whose conference and exhibition venues are overseas.