1, international transport services (including Hong Kong, Macao and Taiwan transport services);
2. Space transportation services;
3. R&D services provided to overseas units;
4. Design services provided to overseas units, excluding design services provided to domestic real estate;
From 5.8 1 and 20 13, domestic units or individuals will provide travel rental services. If the rental vehicle is used for international transport services and Hong Kong, Macao and Taiwan transport services, the rental house shall be subject to zero VAT rate as required;
6. Since August 1, 2065438, domestic units or individuals have provided fixed-term lease and wet lease services to domestic units or individuals. If the lessee provides international transportation services and Hong Kong, Macao and Taiwan transportation services to other units or individuals by means of lease transportation, the zero VAT rate shall be applied according to the regulations. Domestic units or individuals provide time lease and wet lease services to overseas units or individuals, and the lessor shall apply zero VAT rate according to the regulations.
7, radio and television programs (works) production and distribution services;
8. Overseas technology transfer services, software services, circuit design and testing services, information system services, business process management services and contract energy management services.
9. Offshore service outsourcing business. Offshore service outsourcing business, including information technology outsourcing service (ITO), technical business process outsourcing service (BPO) and technical knowledge process outsourcing service (KPO), involves specific business activities, and shall be implemented according to the corresponding business activities in the Notes on the Scope of Taxable Services (Caishui [20 13] 106).
Measures for the Administration of Tax Refund (Exemption) for Taxable Services with Zero VAT Rate
Article 1: VAT refund (exemption) shall be implemented for general taxpayers who provide zero-rate VAT taxable services in People's Republic of China (PRC) and China (hereinafter referred to as China).
Article 2 The term "zero-rate VAT taxable service providers" as mentioned in these Measures refers to domestic units and individuals who provide zero-rate VAT taxable services, are recognized as general VAT taxpayers, and implement the general VAT taxation method. Where the value-added tax is paid in combination, it shall be the head office approved by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Article 3 The scope of application of zero-rate VAT taxable services shall be implemented in accordance with the provisions of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
References:
Taxable services are subject to the provisions of zero VAT rate and tax exemption policy _ Baidu Encyclopedia