It is tax-free to provide qualified technical service fees overseas. The following cross-border services are exempt from value-added tax:

(1) Engineering survey and exploration services of engineering and mineral resources abroad.

(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 venue is overseas.

(3) warehousing services with overseas storage locations.

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

(5) postal services and delivery services provided for export goods. Extended information

Article 15 of the Provisional Regulations on Value-added Tax of the People's Republic of China stipulates that the following seven items are exempt from value-added tax:

1. Self-produced agricultural products sold by agricultural producers;

2. Contraceptive drugs and appliances;

3. Antique books;

4. Imported instruments and equipment directly used for scientific research, scientific experiments and teaching;

5. imported materials and equipment provided free of charge by foreign governments and international organizations;

6. Articles for the exclusive use of the disabled are directly imported by organizations of the disabled;

7. Articles sold for your own use.

in addition to the provisions of the preceding paragraph, the tax exemption and reduction items of value-added tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.

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