Core Viewpoint - The article discusses the VAT exemption policies applicable to cross-border taxable activities, highlighting the services and intangible assets that qualify for zero VAT rates and exemptions, aimed at stabilizing foreign trade and promoting international business activities [1][10]. Summary by Sections VAT Exemption Policies - Domestic units and individuals are exempt from VAT for certain services and intangible assets sold, with specific exclusions for those subject to zero VAT rates as defined by the Ministry of Finance and the State Taxation Administration [1][10]. - Services exempt from VAT include postal services, insurance services for exported goods, and various financial services provided to foreign entities [2][5]. Applicable Conditions - Taxpayers must separately account for sales related to cross-border taxable activities to accurately calculate non-deductible input VAT, and exempt income cannot be issued with VAT special invoices [5][15]. - Construction services provided by general contractors and subcontractors for projects located overseas are included in the exemption [5][7]. Specific Services Included - The article lists various services that qualify for VAT exemption, including international transportation, cultural and educational services provided abroad, and offshore outsourcing services [6][14]. - It also specifies that services provided to foreign entities that are fully consumed outside of China, such as telecommunications and financial services, are eligible for zero VAT rates [8][9]. Policy Basis - The policies are based on several official documents, including the notice on the comprehensive promotion of the VAT reform and specific announcements regarding VAT exemption management for cross-border taxable activities [19][23].