State Administration of Taxation, Announcement on Several Levy Administration Issues Relating to the Pilot Project for Levy of Value-added Tax in Place of Business Tax

(2) construction services or project supervisory services provided for a domestic entity or individual where the project construction site is outside China;

(3) offshore project prospecting or exploration services provided for the project or mineral resources of a domestic entity or individual; or

(4) offshore conference or exhibition services provided for the conference or exhibition venue of a domestic entity or individual (Article 1).

Related legislation: Implementing Measures for the Pilot Project for Levy of Value-added Tax in Place of Business Tax and Circular on Comprehensively Launching a Pilot Project for the Levy of Value-added Tax in Place of Business Tax

Issued: August 18 2016

Effective: September 1 2016

Main contents: The following acts conducted by a foreign entity or individual shall not be deemed the domestic sale of a service or intangible asset:

(1) postal services or pickup and delivery services provided offshore for letters or parcels leaving China;

(2) construction services or project supervisory services provided for a domestic entity or individual where the project construction site is outside China;

(3) offshore project prospecting or exploration services provided for the project or mineral resources of a domestic entity or individual; or

(4) offshore conference or exhibition services provided for the conference or exhibition venue of a domestic entity or individual (Article 1).

Related legislation: Implementing Measures for the Pilot Project for Levy of Value-added Tax in Place of Business Tax and Circular on Comprehensively Launching a Pilot Project for the Levy of Value-added Tax in Place of Business Tax