Article 1 These Measures shall apply to the provision of cross-border taxable services by domestic units and individuals (hereinafter referred to as taxpayers). ?

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 where the conference and exhibition venue is overseas. ?

the organization and arrangement services provided for customers to participate in overseas conferences and exhibitions belong to the conference and exhibition services where the conference and exhibition place is overseas. ?

(3) warehousing services with overseas storage locations. ?

(4) tangible movable property leasing services for the use of the subject matter abroad. ?

(5) 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, and the transfer of the right to report or broadcast sports events and other cultural and sports activities, and the radio, film and television programs (works), sports events and other cultural and sports activities are broadcast or reported overseas. ?

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

broadcasting radio, film and television programs (works) overseas through wireless or wired devices such as domestic radio stations, television stations, satellite communications, Internet and cable television does not belong to broadcasting services of radio, film and television programs (works) provided overseas. ?

(6) providing international transport services by means of water transport without obtaining the License for International Shipping Operation; Providing international transport services by land transport without obtaining the Road Transport Business License or the International Automobile Transport Driving License, or the business scope of the Road Transport Business License does not include "international transport"; Providing international transport services by air transport without obtaining the Business License of Public Air Transport Enterprise, or its business scope does not include "international air passenger and cargo postal transport business". ?

(7) providing transportation services to Hong Kong and Macao by land transportation, but failing to obtain a Road Transportation Business License, or failing to have a direct transportation vehicle with a Road Transportation License; Providing transportation services to Taiwan Province by means of water transport, but without obtaining the Water Transport Permit between the two sides of the Taiwan Province Strait, or without a ship holding the Ship Operation Permit between the two sides of the Taiwan Province Strait; Providing transportation services to Hong Kong and Macao by means of waterway transportation, but not having a ship that has obtained the operation license of Hong Kong and Macao routes; Providing transportation services to and from Hong Kong, Macao and Taiwan Province by air transport, or providing transportation services in Hong Kong, Macao and Taiwan Province, but without obtaining the Business License of Public Air Transport Enterprise, or its business scope does not include "international and domestic (including Hong Kong and Macao) air passenger and cargo postal transportation business". ?

(8) The following taxable services to which the simple tax calculation method is applicable:

1. International transport services; ?

2. Transportation services to and from Hong Kong, Macau and Taiwan Province, and transportation services provided in Hong Kong, Macau and Taiwan Province; ?

3. R&D services and design services provided to overseas units, excluding design services provided to domestic real estate. ?

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

1. R&D and technical services (excluding R&D services and engineering survey and exploration services), information technology services, cultural and creative services (excluding design services, advertising services and conference and exhibition services), logistics auxiliary services (excluding warehousing services), forensic consulting services, production services of radio, film and television programs (works), ocean transportation time lease services, ocean transportation journey lease services and air transportation wet lease services. ?

when overseas units engage in international transportation and Hong Kong, Macao and Taiwan transportation business and stop at airports, docks, stations, airspace, inland rivers and sea areas in China, the aviation ground services, port and dock services, freight passenger station services, salvage and rescue services and loading and unloading services provided by taxpayers to the above-mentioned overseas units belong to the logistics auxiliary services provided to overseas units. ?

the contract energy management services provided by the subject matter of the contract in China, the authentication consulting services provided to domestic real estate, and the authentication consulting services provided to goods entities in China at the time of providing services are not taxable services provided to overseas units as stipulated in this paragraph. ?

2. Advertising services where advertisements are placed overseas. ?

the advertising service where advertisements are placed overseas refers to the advertising service provided for advertisements published overseas. ?

article 3 the taxable services provided by taxpayers to units or individuals within the special supervision area of domestic customs are not cross-border services, and the value-added tax shall be levied according to regulations. ?

article 4 taxpayers providing cross-border services listed in article 2 of these measures must sign a written contract with the service recipient. Otherwise, it will not be exempted from VAT. ?

article 5 taxpayers who provide cross-border services to overseas units with compensation shall obtain all the income from such services from overseas. Otherwise, it will not be exempted from VAT. ?

article 6 taxpayers who provide cross-border services are exempt from value-added tax, and shall separately account for the sales of cross-border services, accurately calculate the input tax that cannot be deducted, and shall not issue special invoices for value-added tax on their tax-free income. ?

Article 7 Where a taxpayer applies for tax exemption for providing cross-border services, it shall go through the formalities for filing tax exemption for cross-border services with the competent tax authorities, and submit the following materials at the same time:

(1) filing form for tax exemption of cross-border taxable services (see annex); ?

(2) the original and photocopy of the cross-border service contract; ?

(3) To provide cross-border services as mentioned in Items (1) to (5) and Item (9) of Article 2 of these Measures, the original and photocopy of the certification materials that the service location is overseas shall be submitted;

(4) where cross-border services are provided in items (6) and (7) and (8) of Article 2 of these Measures, the certification materials of actual international transportation business or transportation business in Hong Kong, Macao and Taiwan shall be submitted; ?

(5) to provide cross-border services to overseas units, the certification materials that the service recipient's institution is located overseas shall be submitted; ?

(6) Other materials required by the tax authorities. ?

if the original cross-border service contract is in a foreign language, a Chinese translation shall be provided and signed by the legal representative (person in charge) or sealed by the unit. ?

If the original overseas materials cannot be provided, only a copy can be provided, marked with the words "Copy is consistent with the original", and signed by the legal representative (person in charge) or sealed by the unit; If the original of overseas materials is in a foreign language, a Chinese translation shall be provided and signed by the legal representative (person in charge) or sealed by the unit. ?

if the competent tax authorities have doubts about the overseas certification materials submitted, they may require taxpayers to provide certification materials issued by overseas notary departments. ?

Article 8 When a taxpayer goes through the formalities for filing cross-border service tax exemption, the competent tax authorities shall handle it separately according to the following circumstances:

(1) If the materials submitted are not in conformity with the provisions, the taxpayer shall be informed in time to make corrections; ? (2) If the submitted materials are complete and conform to the prescribed form, or if the taxpayer submits all the materials in accordance with the requirements of the tax authorities, it shall accept the taxpayer's filing and return the original relevant materials to the taxpayer. ?

(3) if the materials submitted or the materials submitted in accordance with the requirements of the tax authorities are not in conformity with the provisions of article 7 of these measures, the taxpayer's tax-free filing for this cross-border service shall be rejected and all the submitted materials shall be returned to the taxpayer. ?

article 9 taxpayers who provide cross-border services and fail to go through the formalities for filing tax exemption for cross-border services shall not be exempted from value-added tax. ?

article 1 if the original signed cross-border service contract is changed or the relevant situation of cross-border service is changed, and it still falls within the scope of duty-free cross-border service as stipulated in article 2 of these measures, the taxpayer shall go through the formalities of duty-free filing for cross-border service with the competent tax authorities again. ?

article 11 taxpayers shall keep all the information required in article 7 of these measures completely. ?

article 12 the tax authorities shall regularly or irregularly inspect the taxpayer's cross-border service value-added tax payment, and if problems are found, they shall be handled in accordance with the existing relevant regulations.

article 13 these measures shall be implemented as of August 1, 213. Previously, taxpayers who provided cross-border services in line with the provisions of Article 2 of these Measures have made tax-free declarations, and shall go through the filing procedures in accordance with the provisions of these Measures; Those who fail to declare tax exemption may apply for tax refund or offset the tax payable in the future after going through the formalities for filing cross-border services in accordance with the provisions of these Measures; If a special VAT invoice has been issued, it shall be recovered in full before the cross-border service tax-free filing formalities can be handled. Previously, if the cross-border services provided by taxpayers did not meet the provisions of Article 2 of these Measures, value-added tax should be levied according to regulations. ?