According to State Taxation Administration of The People's Republic of China's Administrative Measures on VAT Exemption of Cross-border Taxable Services from Business Tax to VAT (Trial)

Article 13

These Measures shall come into force as of 20 14 10/0/day. 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. The Administrative Measures for VAT Exemption of Cross-border Taxable Services from Business Tax to VAT (Trial) issued by State Taxation Administration of The People's Republic of China on September 20 13 (State Taxation Administration of The People's Republic of China Announcement No.52 of 20 13) shall be abolished at the same time.