Taxable services are subject to the provisions of zero VAT rate and tax exemption policy.

1. The international transportation services provided by units and individuals in People's Republic of China (PRC) (hereinafter referred to as domestic), as well as the R&D services and design services provided to overseas units, are subject to zero VAT rate.

(1) International transportation services refer to:

1. Carrying passengers or goods out of the country;

2. Transporting passengers or goods from abroad into China;

3. Transport passengers or goods abroad.

(2) Domestic units and individuals applying zero VAT rate and providing international transportation services through waterway transportation shall obtain the License for International Shipping Operation; To provide international transport services through road transport, a road transport business license and an international automobile transport driving license shall be obtained, and the business scope of the road transport business license shall include "international transport"; Those who provide international transport services by air transport shall obtain the business license of public air transport enterprises, and their business scope includes international air passenger and cargo postal transport business, or hold a general aviation business license, and their business scope includes official flights.

(3) Space transportation services refer to international transportation services, and the zero VAT rate is applicable.

(four) design services provided to overseas units, excluding design services provided to domestic real estate.

2. Transportation services provided by domestic units and individuals to and from Hong Kong, Macao and Taiwan Province Province and transportation services provided in Hong Kong, Macao and Taiwan Province Province (hereinafter referred to as Hong Kong, Macao and Taiwan transportation services) shall be subject to zero VAT rate.

Domestic units and individuals that apply zero VAT rate and provide transport services to Hong Kong and Macao by road transport shall obtain road transport business licenses and have transport vehicles with road transport licenses to Hong Kong and Macao directly; To provide transport services to Taiwan Province Province by means of water transport, it shall obtain a water transport license across the Taiwan Strait in Taiwan Province Province and a ship with a ship operation license across the Taiwan Strait in Taiwan Province Province; To provide transport services to Hong Kong and Macao by water transport, it shall have a ship that has obtained the business license of Hong Kong and Macao routes; To provide the above-mentioned transport services by air transport, it shall obtain the business license of public air transport enterprises and its business scope includes "international and domestic (including Hong Kong and Macao) air passenger and cargo postal transport business", or hold a general aviation business license and its business scope includes "official flight".

From 3.8 1 and 20 13, domestic units or individuals will provide travel rental services. If the leased vehicle is used for international transport services and Hong Kong, Macao and Taiwan transport services, the lessor shall apply for zero VAT rate according to the regulations.

Since August 1 20 13, domestic units or individuals have provided regular lease and wet lease services to domestic units or individuals. If the lessee provides international transport services and Hong Kong, Macao and Taiwan transport services to other units or individuals by renting vehicles, 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.

Four, domestic units and individuals to provide taxable services applicable to zero rate of value-added tax, if it is a simple tax method, the implementation of exemption from value-added tax. Where the general tax calculation method of value-added tax is applicable, the production enterprise shall implement the tax exemption and refund method, and the export of R&D services and design services purchased by foreign trade enterprises shall implement the tax exemption and refund method. The export of R&D services and design services developed by foreign trade enterprises is regarded as the production enterprises and their export goods. The tax refund rate for taxable services is the applicable VAT rate stipulated in Items (1) to (3) of Article 12 of the Pilot Implementation Measures. For R&D services and design services subject to tax refund (exemption), the competent tax authorities have the right to calculate tax refund (exemption) according to the approved export price if they find that the export price is too high. If the approved export price is lower than the purchase price of foreign trade enterprises, the input tax less than the corresponding part will not be refunded and transferred to the cost.

Five, domestic units and individuals to provide taxable services applicable to the zero rate of value-added tax, can give up the zero rate of value-added tax, choose tax exemption or pay value-added tax in accordance with the provisions. After giving up the application of zero VAT rate, you may not apply for the application of zero VAT rate within 36 months.

Six, domestic units and individuals to provide taxable services applicable to the zero rate of value-added tax, the monthly tax authorities in charge of tax refund for value-added tax exemption or exemption procedures. The specific management measures shall be formulated separately by State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC).

Seven, domestic units and individuals to provide the following taxable services shall be exempted from value-added tax, but the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, except for the application of zero tax rate of value-added tax:

(1) Overseas engineering survey and exploration services for engineering and mineral resources.

(2) Conference and exhibition services of conference and exhibition venues abroad.

(3) warehousing services with overseas storage locations.

(4) Lease service of tangible movable property using the subject matter overseas.

(5) Postal services and delivery services provided for export goods.

(6) Distribution and broadcasting services of radio, film and television programs (works) provided overseas.

(seven) international transportation services that meet the requirements of Article 1 (1) of these Provisions, but do not meet the requirements of Article 1 (2).

(eight) transport services in Hong Kong, Macao and Taiwan that meet the requirements of the first paragraph of Article 2 of these Provisions but do not meet the requirements of the second paragraph of Article 2.

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

1. Technology transfer services, technical consulting services, contract energy management services, software services, circuit design and testing services, information system services, business process management services, trademark copyright transfer services, intellectual property services, logistics auxiliary services (except warehousing services and distribution services), certification services, authentication services, consulting services, radio, film and television program (works) production services, time rental services, etc. However, it does not include: contract energy management services of the subject matter of the contract in China, domestic goods or real estate certification services, appraisal services and consulting services.

2. Advertising services for placing advertisements overseas.