欢迎扫描下方二维码关注： 纳税人发生跨境交易免征增值税，可以通过电子税务局办理跨境应税行为免征增值税报告，办理完成后，发生相同跨境应税行为，无 需再次报告。电子税务局中具体操作步骤如下所示： 1.以企业身份登录电子税务局后，依次点击【我要办税】→【税收减免】→【 跨境应税行为 免征增值税报告】。 2.跳转到"跨境应税行为免征增值税报告"界面，选择"跨境应税行为名称"，按系统提示填写"基本信息""合同信息"，并上传附 列资料。 3.若需要查看往期报告，可在"跨境应税行为免征增值税报告"界面，点击右上角【我的历史报告】选项，可查询往期报告。 片 操作流程 4.核对信息无误后，点击下方【提交】，即可完成跨境应税行为免征增值税报告申请。 5.提交申请后，可依次点击首页上方的【我要查询】→【涉税信息查询】→【办税进度及结果查询】查看办理进度。 Tip 1.纳税人发生向境外单位销售服务或无形资产等跨境应税行为符合免征增值税条件的，应在首次享受免税的纳税申报期内到主管税 务机关办理跨境应税行为免征增值税报告事项。 2.原签订的跨境销售服务或无形资产合同发生变更，或者跨境销售服务或无形资产的有关情况发生变化，变化后仍属于跨境 ...

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].