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How should taxpayers go through the filing procedures with the competent tax authorities if they declare that they will give up the application of zero VAT rate and choose VAT exemption?
According to the Announcement of Beijing State Taxation Bureau on Re-issuing the Management of VAT Exemption for Cross-border Taxable Services with Business Tax Changed to VAT (Announcement No.32 of Beijing State Taxation Bureau No.2014): "1. Article 2 (9) of the Administrative Measures for VAT Exemption for Cross-border Taxable Services with Business Tax Changed to VAT (Trial) issued by taxpayers according to Announcement No.49 (hereinafter referred to as the" Measures "). In case of choosing VAT exemption by renouncing the application of zero rate of VAT as stipulated in Item, the statement of renouncing the application of zero rate of VAT (see annex 1) shall be submitted to the competent tax authorities for filing.

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XI. This announcement shall be implemented as of 20 14 10/0/day. ......”