Key Points of Cross-border Services VAT Exemption in Beijing
- Criteria for cross-border sales of professional technical services exempted from VAT
Beijing enterprises conducting cross-border sales of professional technical services shall meet the following conditions:
(1)
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The services provided are professional and technical services sold to overseas units and consumed entirely overseas.
The following circumstances do not belong to professional and technical services completely consumed abroad:
a. The actual recipient of the services is a domestic unit or individual.
b. Meteorological services, seismic services, marine services, environmental and ecological monitoring services for weather conditions, seismic conditions, marine conditions, environmental and ecological conditions within the territory.
c. Surveying and mapping services for landforms, geological structures, hydrology, mineral deposits, etc.
d. Urban planning services for cities, townships and towns within the territory.
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(2)
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A written contract for cross-border sales of services or intangible assets must be signed.
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(3)
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Sales of services or intangible assets to overseas units, and all income from sales of services or intangible assets shall be obtained from overseas.
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- Issues to pay attention to when enjoying cross-border taxable behaviors VAT exemption
(1)
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Taxpayers who are exempt from VAT for cross-border taxable activities shall separately calculate the sales of cross-border taxable activities, accurately calculate the input tax that cannot be deducted, and shall not issue VAT special invoices for the VAT exempt income.
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(2)
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Within the tax declaration period for the first-time VAT exemption or within other periods after the tax declaration period prescribed by the tax authorities of the provinces, autonomous regions, municipalities directly under the central government and cities separately listed in the plan, go through the filing formalities for VAT exemption of cross-border taxable activities with the competent tax authorities.
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(3)
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If the original sales contracts of service or intangible assets submitted is in foreign language, Chinese translation shall be provided and signed by the legal representative (principal) or sealed by the unit.
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- What information should be reflected in the cross-border taxable behavior tax exemption filing form
(1)
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Name of cross-border behavior;
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(2)
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Name and location of the entity purchasing the services or intangible assets;
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(3)
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Location of the actual recipient of the service and its institution (country/region);
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(4)
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Where the service takes place;
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(5)
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Contract name;
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(6)
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Contract number;
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(7)
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Cross-border service price and pricing standard specified in the contract;
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(8)
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Payment date specified in the contract.
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