According to BSTB Bulletin [2013] No.22, following cross-border services are exempt from VAT:
- Geotechnical investigations, surveying and exploration services for projects and mineral resources located outside China.
2. Services for Conference and exhibition (including relevant conference/exhibition management services) located outside China.
3. Services for warehousing located outside China.
4. Leasing of tangible and moveable goods outside China.
5. Broadcasting and distribution of television and radio programs and films outside China.
6. International transportation services (including transportation to/from/inside Hong Kong, Macau and Taiwan) that are not granted with an international transportation operation license.
7. Some services applicable to simplified taxation method.
8. Some services provided to overseas entities.
For the above VAT-exempted cross-border services, tax payers should submit the documents required by the tax bureau to the competent tax authorities for tax exemption filling.
Lee & Lee Associates Insight: The documents for VAT exemption filling should be submitted timely to the competent tax authorities in order to avoid overpaying VAT. When preparing the documents, the tax payer should be make sure that that the documents are sufficient and complete.
