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跨境应税行为免征增值税报告
蓝色柳林财税室·2025-08-02 06:47

Core Viewpoint - The article discusses the necessary steps and documentation required for taxpayers to apply for VAT exemption on cross-border sales of services or intangible assets, emphasizing the importance of proper documentation and compliance with tax regulations [5][11][13]. Group 1: Cross-Border Sales and VAT Exemption - Taxpayers can apply for VAT exemption on cross-border sales of services or intangible assets by providing a copy of the contract [5]. - Specific services eligible for VAT exemption include construction services, engineering supervision, and international transportation services, all of which must have supporting documentation [5][11]. - For international transportation services, proof of actual business occurrence and relevant tax agreements must be submitted [5]. Group 2: Documentation Requirements - Documentation required for VAT exemption includes proof of service location being outside the country and contracts indicating the service location [5]. - Taxpayers must also provide a declaration if they choose to waive the zero VAT rate and opt for tax exemption instead [5]. - For domestic units providing tourism services abroad, evidence of personnel traveling abroad must be submitted [5]. Group 3: Taxpayer Credit Rating System - The tax authority has established a credit rating system for taxpayers, categorized into five levels: A, B, M, C, and D, based on their compliance and creditworthiness [11][13]. - Taxpayers rated M will receive guidance on tax policies and management regulations from the tax authority [11][13].