According to the "Announcement of the State Administration of Taxation on Re-issuance" (State Administration of Taxation Announcement No. 49 of 2014): "Article 2 The following cross-border services are exempt from value-added tax:

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

(2) Conference and exhibition services at overseas conferences and exhibitions.

For clients to participate in overseas conferences and exhibitions. Organization and arrangement services provided for conferences and exhibitions are conference and exhibition services where the venue is overseas.

(3) Warehousing services where the storage location is overseas.

(4) Subject matter. Tangible movable property leasing services for use abroad

(5) Postal services and collection and delivery services for exported goods

1. Postal services provided for exported goods. , refers to:

(1) Sending letters, packages and other mail out of the country;

(2) Issuing stamps overseas;

(3) Exporting stamp albums Waiting for postal products;

(4) Express logistics services with overseas destinations.

2. The collection and delivery services provided for export goods refer to outbound letters.

The taxpayer provides collection and delivery services for export goods, and the tax-free sales amount is the entire price and extra-price fees charged to the sender.

3. Overseas units or individuals provide postal services and collection and delivery services overseas for outbound letters and packages, which are taxable services that are completely consumed overseas as stipulated in Article 10 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax". No value-added tax is levied.

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

Distribution services of radio, film and television programs (works) provided overseas. It refers to the issuance of radio, film and television programs (works), and the transfer of the reporting rights or broadcast rights of sports events and other cultural and sports activities to overseas entities or individuals, and the radio, film and television programs (works), sports events and other cultural and sports activities are broadcast or reported overseas.

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

Through domestic radio stations. The broadcasting of radio, film and television programs (works) overseas by wireless or wired devices such as television stations, satellite communications, the Internet, and cable TV does not constitute broadcasting services of radio, film and television programs (works) provided overseas.

(7) Providing international transport services by water transport but without obtaining the "International Ship Transport Operation Permit"; providing international transport services by road transport without obtaining the "Road Transport Operation Permit" or "International Motor Vehicle Transport License", or The business scope of the "Road Transport Business License" does not include "international transport"; international transport services are provided by air transport but the "Public Air Transport Enterprise Business License" is not obtained, or the business scope does not include "international transport" "Air passenger, cargo and mail transportation business"; providing international transportation services by air transportation but not holding a "General Aviation Operation License", or its business scope does not include "official flights".

(8) Providing transportation services to Hong Kong and Macao by road transportation, but without obtaining a "Road Transport Operation Permit" or without a "Road Transport Certificate" for direct transportation to Hong Kong and Macao. ; Providing transportation services to Taiwan by water transport, but without obtaining a "Water Transport Permit across the Taiwan Strait" or having a ship holding a "Vessel Operation Certificate across the Taiwan Strait"; Providing transportation services to Taiwan by water transport Transportation services to Hong Kong and Macao, but does not have a ship that has obtained a Hong Kong and Macao line operation license; provides transportation services to and from Hong Kong, Macao, and Taiwan by air transportation or provides transportation services in Hong Kong, Macao, and Taiwan, but does not obtain a license to operate the Hong Kong and Macao routes; "Public Air Transport Enterprise Business License", or its business scope does not include "international and domestic (including Hong Kong and Macao) air passenger and cargo transportation business"; providing transportation to and from Hong Kong, Macao, and Taiwan by air transportation Services or transportation services in Hong Kong, Macau, and Taiwan, but do not hold a "General Aviation Operation Permit" or their business scope does not include "business flights."

(9) The following taxable services are subject to the simplified tax calculation method, or declare to give up the application of zero tax rate and choose tax exemption:

1. International transportation services;

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

3. Space transportation services;

4. To overseas units R&D services and design services provided, except design services provided for domestic real estate.

(10) The following taxable services provided to overseas entities:

1. Telecommunications industry services, technology transfer services, technical consulting services, contract energy management services, software services, circuits Design and testing services, information system services, business process management services, trademark copyright transfer services, intellectual property services, logistics auxiliary services (except warehousing services, collection and delivery services), certification services, authentication services, consulting services, radio, film and television programs (works ) production services, charter services.

If a taxpayer provides international voice call services, international text message services, and international multimedia messaging services to overseas entities or individuals, and settles the fees through an overseas telecommunications unit, the service recipient is the overseas telecommunications unit, and it is provided to the overseas unit. Telecommunications industry services.

When overseas entities engaged in international transportation and Hong Kong, Macao and Taiwan transportation business stop at my country’s airports, terminals, stations, airspace, inland rivers and sea areas, taxpayers provide them with aviation ground services, port terminal services, and cargo and passenger terminals. On-site services, salvage and rescue services, and loading and unloading services are logistics auxiliary services provided to overseas units.

Contract energy management services where the subject matter of the contract is located within the country, authentication consulting services provided for domestic real estate, and authentication consulting services provided by the goods entity within the country when the services are provided are not provided to overseas entities as stipulated in this paragraph. taxable services.

2. Advertising services where advertising is placed overseas.

Advertising services where advertisements are placed overseas refer to advertising services provided for advertisements published overseas.

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Article 13 These Measures shall come into effect on October 1, 2014. ..."