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| Guidelines on Tax Policies for Stabilizing Foreign Trade and Foreign Investment | | 稳外贸稳外资税收政策指引 |
| (State Taxation Administration, January 2024) | | （国家税务总局 2024年1月） |
| Preface | | 前 言 |
| “Foreign trade and foreign investment” act as a bridge connecting domestic and international circulations and an indispensable and important force for stabilizing and promoting economic and social development. Accelerating the building of a new development paradigm with domestic circulation as the mainstay and domestic and international circulations reinforcing each other is a major strategic decision made by the CPC Central Committee with Comrade Xi Jinping at its core according to China's current development stage, environment, and changing conditions. For the purposes of thoroughly implementing the decisions and arrangements made by the CPC Central Committee and the State Council on stabilizing foreign trade and foreign investment and facilitating taxpayers' understanding of relevant tax policies and measures in a timely manner, we have reviewed the tax support policies and tax collection administration service measures for stabilizing foreign trade and foreign investment currently in force, and compiled and formed these policy guidelines. The policy guidelines include 51 items, which are mainly divided into two fields, namely, policies for stabilizing foreign trade and policies for stabilizing foreign investment. Policies for stabilizing foreign trade include tax policies on export goods and labor services, value-added tax (“VAT”) policies on cross-border taxable acts, tax policies on new forms of foreign trade, and measures to facilitate export tax refund (exemption) services. Policies for stabilizing foreign investment include tax policies for encouraging foreign investment, tax policies for attracting overseas personnel, and tax policies for supporting the opening up of financial markets. | | 外贸外资是连接国内国际双循环的纽带，是稳定和推动经济社会发展不可或缺的重要力量。加快构建以国内大循环为主体、国内国际双循环相互促进的新发展格局，是以习近平同志为核心的党中央根据我国发展阶段、环境、条件变化作出的重大战略决策。为深入贯彻落实党中央、国务院关于稳外贸稳外资工作决策部署，便利纳税人及时了解相关税收政策措施，我们对现行有效的稳外贸稳外资税收支持政策和征管服务举措进行了梳理，编写形成了政策指引。政策指引共包括51项内容，分为稳外贸政策和稳外资政策两大领域。稳外贸领域包括出口货物劳务税收政策、跨境应税行为增值税政策、外贸新业态税收政策、出口退（免）税服务便利化举措。稳外资领域包括鼓励外商投资税收政策、吸引境外人士税收政策、支持金融市场对外开放税收政策。 |
| Consolidated Guidelines on Tax Policies for Stabilizing Foreign Trade and Foreign Investment | | 稳外贸稳外资税收政策指引汇编 |
| Table of Contents | | 目录 |
| I. Tax policies for stabilizing foreign trade | | 一、稳外贸税收政策 |
| 1. Tax policies on export goods and labor services | | （一）货物劳务税收政策 |
| (1) Tax refund (exemption) policies for export goods and labor services | | 1.出口货物劳务退（免）税政策 |
| (2) Tax exemption policies for export goods and labor services | | 2.出口货物劳务免税政策 |
| (3) Provisions of tax collection policies on the export goods and labor services to which the VAT refund (exemption) policies and tax exemption policies do not apply | | 3.不适用增值税退（免）税和免税政策的出口货物劳务征税政策规定 |
| (4) Pilot policies on the status of general VAT taxpayers in comprehensive bonded zones | | 4.综合保税区增值税一般纳税人资格试点政策 |
| (5) Export tax refund policies for goods under financial leasing | | 5.融资租赁货物出口退税政策 |
| (6) Tax refund policies for ports of shipment | | 6.启运港退税政策 |
| (7) Tax policies on small-scale border trade | | 7.边境小额贸易税收政策 |
| 2. VAT policies on cross-border taxable acts | | （二）跨境应税行为增值税政策 |
| (8) The zero VAT rate policy applicable to cross-border taxable acts | | 8.跨境应税行为适用增值税零税率政策 |
| (9) VAT exemption policies applicable to cross-border taxable acts | | 9.跨境应税行为适用增值税免税政策 |
| 3. Tax policies on new forms of foreign trade | | （三）外贸新业态税收政策 |
| (10) VAT and consumption tax refund (exemption) policies applicable to cross-border e-commerce retail exports | | 10.跨境电子商务零售出口适用增值税、消费税退（免）税政策 |
| (11) Exemption of cross-border e-commerce retail exports from VAT and consumption tax | | 11.跨境电子商务零售出口免征增值税、消费税 |
| (12) Policy of invoice-free tax exemption for retail exports in cross-border e-commerce comprehensive pilot zones | | 12.跨境电子商务综试区零售出口无票免税政策 |
| (13) Policy of collection of enterprise income tax on a deemed basis for retail exports in cross-border e-commerce comprehensive pilot zones | | 13.跨境电子商务综试区零售出口企业所得税核定征收政策 |
| (14) Policy of exemption of goods exported through market procurement trade from VAT | | 14.市场采购贸易方式出口货物免征增值税政策 |
| (15) Policies on the handling of tax refund by foreign trade comprehensive service enterprises as agents | | 15.外贸综合服务企业代办退税政策 |
| (16) Tax policies for returned cross-border e-commerce exports | | 16.跨境电子商务出口退运商品税收政策 |
| 4. Measures to facilitate export tax refund (exemption) services | | （四）出口退（免）税服务便利化举措 |
| (17) Streamlining, combining and optimizing the materials required to be submitted for export tax refund (exemption) and the handling procedures. | | 17.简并优化出口退（免）税报送资料和办理流程 |
| (18) Continuously accelerating the progress of handling export tax refund (exemption) | | 18.持续加快出口退（免）税办理进度 |
| (19) Continuously enhancing the level of export tax refund (exemption) services | | 19.持续提升出口退（免）税服务水平 |
| II Tax policies for stabilizing foreign investment | | 二、稳外资税收政策 |
| 1. Tax policies for encouraging foreign investment | | （一）鼓励外商投资税收政策 |
| (20) Temporary exemption of the direct investment made by overseas investors with distributed profits from withholding income tax | | 20.境外投资者以分配利润直接投资暂不征收预提所得税 |
| (21) Eligible non-resident taxpayers' enjoyment of the treatment under tax agreements | | 21.符合条件的非居民纳税人享受协定待遇 |
| (22) Exemption of Chinese-foreign cooperative education from VAT | | 22.中外合作办学免征增值税 |
| (23) Exemption of the cross-Straits direct sea transport business engaged in by Taiwan shipping companies from VAT | | 23.台湾航运公司从事海峡两岸海上直航业务免征增值税 |
| (24) Exemption of the cross-Straits direct sea transport business engaged in by Taiwan shipping companies from enterprise income tax | | 24.台湾航运公司从事海峡两岸海上直航业务免征企业所得税 |
| (25) Exemption of the cross-Straits direct air transport business engaged in by Taiwan airlines from VAT | | 25.台湾航空公司从事海峡两岸空中直航业务免征增值税 |
| (26) Exemption of the cross-Straits direct air transport business engaged in by Taiwan airlines from enterprise income tax | | 26.台湾航空公司从事海峡两岸空中直航业务免征企业所得税 |
| 2. Tax policies for attracting overseas personnel | | （二）吸引境外人士税收政策 |
| (27) Preferential individual income tax policies regarding allowances and subsidies for overseas personnel | | 27.外籍个人津补贴个人所得税优惠政策 |
| (28) Individual income tax preferences for overseas high-end and urgently needed talents in Guangdong-Hong Kong-Macao Greater Bay Area | | 28.粤港澳大湾区境外高端紧缺人才个人所得税优惠 |
| (29) Individual income tax preferences for domestic and overseas high-end talents and urgently-needed talents in Guangdong-Macao In-Depth Cooperation Zone in Hengqin | | 29.横琴粤澳深度合作区境内外高端紧缺人才个人所得税优惠 |
| (30) Individual income tax preferences for Macao residents working in Guangdong-Macao In-Depth Cooperation Zone in Hengqin | | 30.横琴粤澳深度合作区工作的澳门居民个人所得税优惠 |
| (31) Individual income tax preferences for Hong Kong and Macao residents in Nansha of Guangzhou | | 31.广州南沙香港和澳门居民个人所得税优惠 |
| (32) Individual income tax preferences for Taiwan residents in Fujian Pingtan Comprehensive Experimental Zone | | 32.福建平潭综合实验区台湾居民个人所得税优惠 |
| 3.Tax policies for supporting the opening up of financial markets | | （三）支持金融市场对外开放税收政策 |
| (33) Exemption of the trading in securities by domestic companies authorized by QFII and RQFII in China from VAT | | 33.QFII和RQFII委托境内公司在我国从事证券买卖业务免征增值税 |
| (34) Temporary exemption of the income derived by QFII and RQFII from the transfer of stocks and other equity investment assets inside China from enterprise income tax | | 34.QFII和RQFII取得中国境内的股票等权益性投资资产转让所得暂免征收企业所得税 |
| (35) Temporary exemption of the price difference income obtained by QFII and RQFII from the transfer of innovative enterprises' CDRs from VAT | | 35.QFII和RQFII取得创新企业CDR转让差价收入暂免征收增值税 |
| (36) Enterprise income tax collection and exemption provisions on the price difference income from the transfer of innovative enterprises' CDRs and the dividend and bonus income obtained by QFII and RQFII | | 36.QFII和RQFII取得创新企业CDR转让差价所得和股息红利所得征免企业所得税规定 |
| (37) Exemption of the income from the transfer of financial commodities obtained by overseas institutions for the investment in the interbank local currency markets from VAT | | 37.境外机构投资银行间本币市场取得的金融商品转让收入免征增值税 |
| (38) Temporary exemption of the bond interest income obtained by overseas institutions from investing in the domestic bond market from VAT | | 38.境外机构投资境内债券利息收入暂免征收增值税 |
| (39) Temporary exemption of the bond interest income obtained by overseas institutions from investing in the domestic bond market from enterprise income tax | | 39.境外机构投资境内债券利息收入暂免征收企业所得税 |
| (40) Exemption of the transfer price difference income obtained by investors in the Hong Kong market for investment in A shares listed on the Shanghai Stock Exchange (“SSE”) from VAT | | 40.香港市场投资者投资上交所上市A股取得的转让差价免征增值税 |
| (41) Temporary exemption of the transfer price difference income obtained by investors in the Hong Kong market for investment in A shares listed on the SSE from income tax | | 41.香港市场投资者投资上交所上市A股取得的转让差价所得暂免征收所得税 |
| (42) Income tax policies on the dividend and bonus income obtained by investors in the Hong Kong market for investment in A shares listed on the SSE | | 42.香港市场投资者投资上交所上市A股取得的股息红利所得税政策 |
| (43) Exemption of the transfer price difference income obtained by investors in the Hong Kong market for investment in A shares listed on the Shenzhen Stock Exchange (“SZSE”) from VAT | | 43.香港市场投资者投资深交所上市A股取得的转让差价免征增值税 |
| (44) Temporary exemption of the transfer price difference income obtained by investors in the Hong Kong market for investment in A shares listed on the SZSE from income tax | | 44.香港市场投资者投资深交所上市A股取得的转让差价所得暂免征收所得税 |
| (45) Income tax policies on the dividend and bonus income obtained by investors in the Hong Kong market for investment in A shares listed on the SZSE | | 45.香港市场投资者投资深交所上市A股取得的股息红利所得税政策 |
| (46) Temporary exemption of the stock borrowing and return involved in the guaranteed short sale of stocks participated in by investors in the Hong Kong market from stamp tax on trading of securities (stocks). | | 46.香港市场投资者参与股票担保卖空涉及的股票借入、归还暂免征收证券（股票）交易印花税 |
| (47) Exemption of the transfer price difference income obtained by investors in the Hong Kong market from the trading of mainland fund shares from VAT | | 47.香港市场投资者买卖内地基金份额取得的转让差价免征增值税 |
| (48) Temporary exemption of the transfer price difference income obtained by investors in the Hong Kong market from the trading of mainland fund shares from income tax | | 48.香港市场投资者买卖内地基金份额取得的转让差价所得暂免征收所得税 |
| (49) Income tax policies on the proceeds from mainland funds, which are distributed to investors in the Hong Kong market | | 49.香港市场投资者从内地基金分配取得收益所得税政策 |
| (50) Temporary exemption of the crude oil futures trading conducted by foreign institutional investors inside China from enterprise income tax | | 50.境外机构投资者从事中国境内原油期货交易暂不征收企业所得税 |
| (51) Temporary exemption of the income derived by foreign individual investors from investing in crude oil products and other varieties of commodity futures inside China from individual income tax | | 51.境外个人投资者投资中国境内原油等货物期货品种取得的所得暂免征收个人所得税 |
| I. Tax policies for stabilizing foreign trade | | 一、稳外贸税收政策 |
| 1. Tax policies on export goods and labor services | | （一）货物劳务税收政策 |
| (1) Tax refund (exemption) policies for export goods and labor services | | 1.出口货物劳务退（免）税政策 |
| [Eligible entities] | | 【适用主体】 |
| (a) The entities or individual industrial and commercial households exporting goods for their own account and entrusting the export of goods, which have undergone the formalities for registration of market participants or the recordation registration1 of foreign trade businesses in accordance with the law. | | 1.依法办理市场主体登记、对外贸易经营者备案登记1，自营或委托出口货物的单位或个体工商户。 |
| (b) The manufacturing enterprises entrusting the export of goods, which have undergone the formalities for registration of market participants but have not undergone the recordation registration of foreign trade businesses. | | 2.依法办理市场主体登记但未办理对外贸易经营者备案登记，委托出口货物的生产企业。 |
| [Policy provisions] | | 【政策内容】 |
| (a) VAT exemption and refund policies applied to eligible export goods and labor services (hereinafter referred to as the “VAT refund (exemption) policy”): | | 1.对符合条件的出口货物劳务，实行免征和退还增值税［以下称增值税退（免）税］政策： |
| (i) Tax exemption, offset and refund measures. The self-produced goods and deemed self-produced goods as exported by manufacturing enterprises and the processing, maintenance and repair labor services provided to overseas customers, and the non-self-produced goods exported by the specified manufacturing enterprises shall be exempt from VAT, the corresponding input tax shall be credited against VAT payable (excluding VAT payable to which the VAT policy of “refund immediately after payment” or “refund after payment” applies), and the remainder shall be refunded. | | （1）免抵退税办法。生产企业出口自产货物和视同自产货物及对外提供加工修理修配劳务，以及列名生产企业出口非自产货物，免征增值税，相应的进项税额抵减应纳增值税额（不包括适用增值税即征即退、先征后退政策的应纳增值税额），未抵减完的部分予以退还。 |
| (ii) Tax exemption and refund measures. The goods and labor services exported by export enterprises incapable of manufacturing or other entities shall be exempt from VAT, and the corresponding input tax shall be refunded. | | （2）免退税办法。不具有生产能力的出口企业或其他单位出口货物劳务，免征增值税，相应的进项税额予以退还。 |
| (b) The goods exported by export enterprises or goods regarded as exports to which the VAT refund (exemption) policy applies shall be exempt from consumption tax if they are taxable consumables subject to consumption tax; and if the goods are purchased for export, the consumption tax collected at the previous stage shall be refunded. | | 2.出口企业出口或视同出口适用增值税退（免）税的货物，如果属于消费税应税消费品，免征消费税，如果属于购进出口的货物，退还前一环节对其已征的消费税。 |
| (c) After the state implements the policy of keeping the tax levy rate identical with the tax refund rate for export products, an export enterprise of goods processed with imported materials subject to tax exemption, offset or refund measures may, upon verification and confirmation, convert the carryover of “tax credit prohibited from exemption and offset” of the tax exemption, offset and refund that cannot be credited due to the mismatch between the tax levy rate and the tax refund rate previously or for any other reason into the corresponding amount of input VAT. | | 3.实行免抵退税办法的进料加工出口企业，在国家实行出口产品征退税率一致政策后，因前期征退税率不一致等原因，结转未能抵减的免抵退税“不得免征和抵扣税额抵减额”，企业进行核对确认后，可调转为相应数额的增值税进项税额。 |
| [Applicable conditions] | | 【适用条件】 |
| (a) Goods exported by export enterprises. “Export goods” means the goods actually leaving China after customs declaration and sold to overseas entities or individuals, including export goods for one's own account and entrusted export goods. | | 1.出口企业出口货物。出口货物是指海关报关后实际离境并销售给境外单位或个人的货物，分为自营出口货物和委托出口货物。 |
| “Manufacturing enterprises” means the entities or individual industrial and commercial households that have the manufacturing capacity (including processing, maintenance and repair capacities). | | 生产企业，是指具有生产能力（包括加工修理修配能力）的单位或个体工商户。 |
| (b) Goods regarded as exports of export enterprises or other entities, which specifically include the following: | | 2.出口企业或其他单位视同出口货物： |
| (i) Goods exported by export enterprises for foreign aid, foreign contracted projects or overseas investment. | | （1）出口企业对外援助、对外承包、境外投资的出口货物。 |
| (ii) Export enterprises' goods entering export processing zones, bonded logistics parks, bonded port areas, comprehensive bonded zones, Zhuhai-Macao Cross-Border Industrial Area (Zhuhai Park), China-Kazakhstan Horgos International Border Cooperation Center (Chinese supporting areas), and bonded logistics centers (B type) approved by the state (hereinafter referred to as the “special areas”) after customs declaration and sold to entities within the special areas or overseas entities or individuals. | | （2）出口企业经海关报关进入国家批准的出口加工区、保税物流园区、保税港区、综合保税区、珠澳跨境工业区（珠海园区）、中哈霍尔果斯国际边境合作中心（中方配套区域）、保税物流中心（B型）（统称特殊区域）并销售给特殊区域内单位或境外单位、个人的货物。 |
| (iii) Goods sold by trading enterprises of duty-free goods (excluding goods prohibited from trading or restricted from export by the state, cigarettes, and goods beyond the business scope in the Business License for Enterprises as Legal Persons of trading enterprises of duty-free goods). | | （3）免税品经营企业销售的货物（国家规定不允许经营和限制出口的货物、卷烟和超出免税品经营企业《企业法人营业执照》规定经营范围的货物除外）。 |
| (iv) Bid-winning electromechanical products sold by export enterprises or other entities for international bidding construction projects financed by loans from international financial organizations or foreign governments (including electromechanical products subcontracted to export enterprises or other entities by the bid-winning foreign enterprises. | | （4）出口企业或其他单位销售给用于国际金融组织或外国政府贷款国际招标建设项目的中标机电产品（包括外国企业中标再分包给出口企业或其他单位的机电产品）。 |
| (v) Marine engineering structures manufactured and sold by eligible manufacturing enterprises to offshore petroleum and natural gas exploitation enterprises. | | （5）符合条件的生产企业向海上石油天然气开采企业销售的自产的海洋工程结构物。 |
| (vi) Goods sold by export enterprises or other entities to international transport enterprises and used on international means of transportation. For the time being, such provision only applies to the goods sold by foreign ship supply companies and ocean shipping supply companies to foreign vessels and Chinese ocean vessels, as well as aviation food produced by domestic aviation supply companies and sold to international flights of domestic and overseas airlines. | | （6）符合条件的出口企业或其他单位销售给国际运输企业用于国际运输工具上的货物。该规定暂仅适用于外轮供应公司、远洋运输供应公司销售给外轮、远洋国轮的货物，国内航空供应公司生产销售给国内和国外航空公司国际航班的航空食品。 |
| (vii) Water (including steam), electricity and fuel gas sold by export enterprises or other entities to manufacturing enterprises within special areas for manufacturing purposes and transported into special areas without declaration to the Customs. | | （7）出口企业或其他单位销售给特殊区域内生产企业生产耗用且不向海关报关而输入特殊区域的水（包括蒸汽）、电力、燃气。 |
| (c) Processing, maintenance and repair labor services provided by export enterprises to overseas customers. “Processing, maintenance and repair labor services provided to the overseas” means the processing, maintenance and repair of goods re-exported after entering China or means of transportation used for international transportation. | | 3.出口企业对外提供加工修理修配劳务。对外提供加工修理修配劳务是指对进境复出口货物或从事国际运输的运输工具进行的加工修理修配。 |
| [Policy basis] | | 【政策依据】 |
| (a) Articles 1 through 5 and Article 8 of the Notice by the Ministry of Finance and the State Taxation Administration of Value-Added Tax and Consumption Tax Policies for Export Goods and Labor Services (No. 39 [2012], MOF) | | 1.《财政部 国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）第一至五条、第八条 |
| (b) Article 3 of the Announcement of the State Taxation Administration on Matters Concerning Further Facilitating the Handling of Export Tax Refunds and Promoting the Stable Development of Foreign Trade (No. 9 [2022]) | | 2.《国家税务总局关于进一步便利出口退税办理 促进外贸平稳发展有关事项的公告》（2022年第9号）第三条 |
| (2) Tax exemption policies for export goods and labor services | | 2.出口货物劳务免税政策 |
| [Eligible entities] | | 【适用主体】 |
| Export enterprises or other entities | | 出口企业或其他单位 |
| [Policy content] | | 【政策内容】 |
| (a) Eligible export goods and labor services shall be exempt from VAT. | | 1.对符合条件的出口货物劳务免征增值税。 |
| (b) The goods exported by export enterprises or goods regarded as exports to which the VAT exemption policy applies shall be exempt from consumption tax if they are taxable consumables subject to consumption tax, but the consumption tax collected at previous stages shall not be refunded and shall not be credited against the consumption taxes payable on taxable consumables for domestic sale. | | 2.出口企业出口或视同出口适用增值税免税政策的货物，如果属于消费税应税消费品，免征消费税，但不退还其以前环节已征的消费税，且不允许在内销应税消费品应纳消费税款中抵扣。 |
| [Applicable conditions] | | 【适用条件】 |
| “Export goods and labor services to which the VAT exemption policy applies” means the following” | | 适用增值税免税政策的出口货物劳务，是指： |
| (a) Prescribed goods exported by export enterprises or other entities, specifically including: | | 1.出口企业或其他单位出口规定的货物： |
| (i) goods exported by small-scale VAT taxpayers; | | （1）增值税小规模纳税人出口的货物。 |
| (ii) contraceptive medicines and devices and ancient and used books; | | （2）避孕药品和用具，古旧图书。 |
| (iii) software products with the first four digits of customs tariff code being “9803”; | | （3）海关税则号前四位为“9803”的软件产品。 |
| (iv) eligible goods containing gold or platinum, diamonds, and diamond ornaments; | | （4）符合条件的含黄金、铂金成分的货物，钻石及其饰品。 |
| (v) cigarettes exported within the state plan; | | （5）国家计划内出口的卷烟。 |
| (vi) used equipment for which the special VAT invoices or special customs bills of payment of VAT on imported goods have not been obtained at the time of purchase but other relevant documents are complete; | | （6）购进时未取得增值税专用发票、海关进口增值税专用缴款书但其他相关单证齐全的已使用过的设备。 |
| (vii) goods the export of which is entrusted by non-export enterprises; | | （7）非出口企业委托出口的货物。 |
| (viii) goods exported by non-specified manufacturing enterprises, which are not regarded as self-produced goods; | | （8）非列名生产企业出口的非视同自产货物。 |
| (ix) self-produced agricultural products of eligible agricultural producers; | | （9）符合条件的农业生产者自产农产品。 |
| (x) oil painting, peanut kernels, black beans, and other goods exempt from export tax as prescribed by the Ministry of Finance and the State Taxation Administration; | | （10）油画、花生果仁、黑大豆等财政部和国家税务总局规定的出口免税的货物。 |
| (xi) goods for which foreign trade enterprises have obtained plain invoices, waste and used material purchase certificates, agricultural product purchase certificates, and vouchers on non-tax government income; | | （11）外贸企业取得普通发票、废旧物资收购凭证、农产品收购发票、政府非税收入票据的货物。 |
| (xii) goods re-exported after being processed with supplied materials; | | （12）来料加工复出口的货物。 |
| (xiii) goods within special areas exported by enterprises within special areas; | | （13）特殊区域内的企业出口的特殊区域内的货物。 |
| (xiv) goods under general trade and small-scale border trade exported by export enterprises in border areas from the border ports of the provinces (or autonomous regions) where export enterprises are located to bordering countries and settled in RMB cash; and | | （14）以人民币现金作为结算方式的边境地区出口企业从所在省（自治区）的边境口岸出口到接壤国家的一般贸易和边境小额贸易出口货物。 |
| (xv) goods declared to the Customs for export in the trading mode of tourist shopping. | | （15）以旅游购物贸易方式报关出口的货物。 |
| (b) Goods and labor services regarded as exports of export enterprises or other entities, specifically including: | | 2.出口企业或其他单位视同出口的货物劳务： |
| (i) duty-free goods sold by duty-free shops established with the approval of the state (including imported duty-free goods and goods on which tax has been refunded (waived); | | （1）国家批准设立的免税店销售的免税货物［包括进口免税货物和已实现退（免）税的货物］。 |
| (ii) processing, maintenance and repair labor services provided by enterprises within special areas to overseas entities or individuals; and | | （2）特殊区域内的企业为境外的单位或个人提供加工修理修配劳务。 |
| (iii) goods within special areas sold among enterprises within the same special area or within different special areas. | | （3）同一特殊区域、不同特殊区域内的企业之间销售特殊区域内的货物。 |
| [Policy basis] | | 【政策依据】 |
| Articles 6 and 8 of the Notice by the Ministry of Finance and the State Taxation Administration of Value-Added Tax and Consumption Tax Policies for Export Goods and Labor Services (No. 39 [2012], MOF) | | 《财政部国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）第六条、第八条 |
| (3) Provisions of tax collection policies on the export goods and labor services to which the VAT refund (exemption) policies and tax exemption policies do not apply | | 3.不适用增值税退（免）税和免税政策的出口货物劳务征税政策规定 |
| [Eligible entities] | | 【适用主体】 |
| Export enterprises or other entities | | 出口企业或其他单位 |
| [Policy content] | | 【政策内容】 |
| Certain export goods and labor services are not eligible for VAT refund (exemption) and VAT exemption policies, but VAT shall be paid. | | 对部分出口货物劳务，不适用增值税退（免）税和免税政策，适用增值税征税政策。 |
| For goods exported by export enterprises or goods regarded as exports subject VAT, consumption tax shall be paid as required if they are taxable consumables subject to consumption tax, and the consumption tax collected at previous stages shall neither be refunded nor be credited against the consumption taxes payable on taxable consumables for domestic sale. | | 出口企业出口或视同出口适用增值税征税政策的货物，如果属于消费税应税消费品，应按规定缴纳消费税，不退还其以前环节已征的消费税，且不允许在内销应税消费品应纳消费税款中抵扣。 |
| [Applicable conditions] | | 【适用条件】 |
| Export goods and labor services to which the VAT collection policy applies, which include: | | 适用增值税征税政策的出口货物劳务，是指： |
| (a) goods exported by export enterprises or goods regarded as exports for which tax refund (exemption) is cancelled as clarified by the Ministry of Finance and the State Taxation Administration in accordance with the decisions of the State Council (excluding goods re-exported after being processing with supplied materials, bid-winning electromechanical products, specified raw materials, water, electricity and gas transported into special areas, and marine engineering structures); | | 1.出口企业出口或视同出口财政部和国家税务总局根据国务院决定明确的取消出口退（免）税的货物（不包括来料加工复出口货物、中标机电产品、列名原材料、输入特殊区域的水电气、海洋工程结构物）。 |
| (b) daily consumables and means of transport sold to special areas by export enterprises or other entities to special areas; | | 2.出口企业或其他单位销售给特殊区域内的生活消费用品和交通运输工具。 |
| (c) goods exported by export enterprises or other entities during the period when tax authorities cease the handling of VAT refund (exemption) for them because of their export tax refund frauds; | | 3.出口企业或其他单位因骗取出口退税被税务机关停止办理增值税退（免）税期间出口的货物。 |
| (d) goods for which false recordation documents are provided by export enterprises or other entities; | | 4.出口企业或其他单位提供虚假备案单证的货物。 |
| (e) goods of export enterprises or other entities with forged or untrue VAT refund (exemption) certificates; | | 5.出口企业或其他单位增值税退（免）税凭证有伪造或内容不实的货物。 |
| (f) exported cigarettes for which competent tax authorities disapprove duty exemption and write-off after examination; and | | 6.经主管税务机关审核不予免税核销的出口卷烟。 |
| (g) goods and labor services exported by export enterprises or other entities which fall under any of the following circumstances: | | 7.出口企业或其他单位具有以下情形之一的出口货物劳务： |
| (i) An export enterprise or any other entity provides a blank customs declaration form for export goods, verification and write-off form for export proceeds in foreign exchange, or any other export tax refund (exemption) certificate for use by any entity or individual other than the contracting freight forwarding companies and customs brokers and the freight forwarding companies designated by foreign importers (as proved by contractual provisions or other relevant certificates). | | （1）将空白的出口货物报关单、出口收汇核销单等退（免）税凭证交由除签有委托合同的货代公司、报关行，或由境外进口方指定的货代公司（提供合同约定或者其他相关证明）以外的其他单位或个人使用的。 |
| (ii) An export enterprise conducts the export business for its own account but the export business is substantively conducted in the name of the export enterprise by an entity or individual other than the export enterprise or its investees. | | （2）以自营名义出口，其出口业务实质上是由本企业及其投资的企业以外的单位或个人借该出口企业名义操作完成的。 |
| (iii) An export enterprise conducts the export business for its own account but both a purchase contract and an export agency contract (or agreement) are signed for the same batch of goods exported by the export enterprise. | | （3）以自营名义出口，其出口的同一批货物既签订购货合同，又签订代理出口合同（或协议）的。 |
| (iv) After customs inspection and release of export goods, an export enterprise or its authorized freight forwarding carrier modifies the name, specifications or other matters of such goods recorded on the maritime bill of lading or any other shipping document for such goods, which results in any inconsistency between the customs declaration form for export goods and the maritime bill of lading or any other shipping document. | | （4）出口货物在海关验放后，自己或委托货代承运人对该笔货物的海运提单或其他运输单据等上的品名、规格等进行修改，造成出口货物报关单与海运提单或其他运输单据有关内容不符的。 |
| (v) An export enterprise conducts the export business for its own account but does not assume any of the risks associated with the quality of export goods, receipt of payments, or export tax refund, that is, it is not held liable for claims from the purchaser in relation to any quality problem with export goods (except that the party liable for quality problems are agreed on in the contract); it is not held liable for write-off failure due to failure to receive income on schedule (except that the party liable for receipt of payments is agreed on in the contract); or it is not held liable for export tax refund failure due to the problems with the materials and documents submitted for export tax refund (exemption) applications. | | （5）以自营名义出口，但不承担出口货物的质量、收款或退税风险之一的，即出口货物发生质量问题不承担购买方的索赔责任（合同中有约定质量责任承担者除外）；不承担未按期收款导致不能核销的责任（合同中有约定收款责任承担者除外）；不承担因申报出口退（免）税的资料、单证等出现问题造成不退税责任的。 |
| (vi) The export enterprise accepts and engages in any other export business introduced by an intermediary without substantive involvement in the export business but still conducts the export business for its own account. | | （6）未实质参与出口经营活动、接受并从事由中间人介绍的其他出口业务，但仍以自营名义出口的。 |
| [Policy basis] | | 【政策依据】 |
| Articles 7 and 8 of the Notice by the Ministry of Finance and the State Taxation Administration of Value-Added Tax and Consumption Tax Policies for Export Goods and Labor Services (No. 39 [2012], MOF) | | 《财政部国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）第七、八条 |
| (4) Pilot policies on the status of general VAT taxpayers in comprehensive bonded zones | | 4.综合保税区增值税一般纳税人资格试点政策 |
| [Eligible entities] | | 【适用主体】 |
| The pilot enterprises that have undergo the formalities for registration of the status of general VAT taxpayers with the competent tax authority as required within the eligible comprehensive bonded zones which have undergone the recordation formalities for the pilot program of granting the general VAT taxpayer status. | | 在符合条件完成一般纳税人资格试点备案的综合保税区内，已按规定向主管税务机关办理增值税一般纳税人资格登记的试点企业。 |
| [Policy content] | | 【政策内容】 |
| The following tax policies shall apply to pilot enterprises as of the date when their general VAT taxpayer status takes effect: | | 试点企业自增值税一般纳税人资格生效之日起，适用下列税收政策： |
| (a) Pilot enterprises shall be temporarily exempt from import tariffs, import VAT and consumption tax (hereinafter referred to as “import taxes”) on the equipment they import for their own use (including machinery equipment, capital construction materials and office supplies). | | 1.试点企业进口自用设备（包括机器设备、基建物资和办公用品）时，暂免征收进口关税和进口环节增值税、消费税（以下简称进口税收）。 |
| The aforesaid import taxes waived for the time being shall be evenly apportioned among the years during the period for customs supervision of such equipment imported for their own use, and the import taxes waived for the time being in the current year shall be divided pro rata according to the proportion of domestic sale to export at the end of each year. The portion for export shall be governed by the tax policies in the zones under special customs supervision where pilot enterprises are located; and, as to the portion for domestic sale, relevant taxes shall be made up by reference to the tax policies for areas outside the zones under special customs supervision (hereinafter referred to as “areas outside the zones”). | | 上述暂免进口税收按照该进口自用设备海关监管年限平均分摊到各个年度，每年年终对本年暂免的进口税收按照当年内外销比例进行划分，对外销比例部分执行试点企业所在海关特殊监管区域的税收政策，对内销比例部分比照执行海关特殊监管区域外（以下简称区外）税收政策补征税款。 |
| (b) Bonded policies shall apply to, in addition to the equipment imported for self use, the following goods purchased: | | 2.除进口自用设备外，购买的下列货物适用保税政策： |
| (i) Goods purchased from abroad and entering the pilot areas. | | （1）从境外购买并进入试点区域的货物； |
| (ii) Bonded goods purchased from zones under special customs supervision (excluding the pilot areas) or from bonded places under customs supervision and entering the pilot areas. | | （2）从海关特殊监管区域（试点区域除外）或海关保税监管场所购买并进入试点区域的保税货物； |
| (iii) Bonded goods purchased from non-pilot enterprises in the pilot areas. | | （3）从试点区域内非试点企业购买的保税货物； |
| (iv) Unprocessed bonded goods purchased from other pilot enterprises in the pilot areas. | | （4）从试点区域内其他试点企业购买的未经加工的保税货物。 |
| (c) Pilot enterprises shall file returns of VAT and consumption tax on the following goods they sell with the competent tax authorities: | | 3.销售的下列货物，向主管税务机关申报缴纳增值税、消费税： |
| (i) Goods sold to areas outside the zones inside China. | | （1）向境内区外销售的货物； |
| (ii) Goods sold to bonded areas or bonded places under customs supervision without the tax refund function (excluding unprocessed bonded goods). | | （2）向保税区、不具备退税功能的保税监管场所销售的货物（未经加工的保税货物除外）； |
| (iii) Goods sold to other pilot enterprises in the pilot areas (excluding unprocessed bonded goods). | | （3）向试点区域内其他试点企业销售的货物（未经加工的保税货物除外）。 |
| Where the aforesaid goods sold by pilot enterprises include bonded goods, the pilot enterprises shall file their returns of import taxes with the customs offices according to the status of bonded goods at the time of entering the zones under special customs supervision, and pay the interest on deferred payment of taxes as required. | | 试点企业销售上述货物中含有保税货物的，按照保税货物进入海关特殊监管区域时的状态向海关申报缴纳进口税收，并按照规定补缴缓税利息。 |
| (d) Bonded policies shall continue to apply to the unprocessed bonded goods sold to zones under special customs supervision or bonded places under customs supervision. | | 4.向海关特殊监管区域或者海关保税监管场所销售的未经加工的保税货物，继续适用保税政策。 |
| (e) Export tax refund (exemption) policies shall apply to the following goods sold (excluding unprocessed bonded goods), and competent tax authorities shall examine and handle the export tax refund (exemption) claims of pilot enterprises on the basis of the corresponding electronic data on the customs declaration forms for export goods provided by customs offices. | | 5.销售的下列货物（未经加工的保税货物除外），适用出口退（免）税政策，主管税务机关凭海关提供的与之对应的出口货物报关单电子数据审核办理试点企业申报的出口退（免）税。 |
| (i) Goods leaving China for export. | | （1）离境出口的货物； |
| (ii) Goods sold to areas under special customs supervision (excluding pilot areas and bonded areas) or bonded places under customs supervision (excluding bonded places under customs supervision without the tax refund function). | | （2）向海关特殊监管区域（试点区域、保税区除外）或海关保税监管场所（不具备退税功能的保税监管场所除外）销售的货物； |
| (iii) Goods sold to non-pilot enterprises in pilot areas. | | （3）向试点区域内非试点企业销售的货物。 |
| (f) Unprocessed bonded goods leaving China for export shall be governed by the VAT and consumption tax exemption policies. | | 6.未经加工的保税货物离境出口实行增值税、消费税免税政策。 |
| (g) The laws and regulations on tariffs, VAT and consumption tax in areas outside the zones and other current provisions shall apply to pilot enterprises, unless it is otherwise provided for by the Ministry of Finance, the General Administration of Customs or the State Taxation Administration. | | 7.除财政部、海关总署、国家税务总局另有规定外，试点企业适用区外关税、增值税、消费税的法律、法规等现行规定。 |
| (h) The goods under processing trade sold to pilot enterprises in areas outside the zones shall continue to be governed by the current tax policies; and export tax refund policies shall no longer apply to other goods sold to pilot enterprises (including water, steam, electricity and gas), and the VAT and consumption tax thereon shall be paid as required. | | 8.区外销售给试点企业的加工贸易货物，继续按现行税收政策执行；销售给试点企业的其他货物（包括水、蒸汽、电力、燃气）不再适用出口退税政策，按照规定缴纳增值税、消费税。 |
| [Applicable conditions] | | 【适用条件】 |
| (a) The pilot program of granting general VAT taxpayer status in comprehensive bonded zones shall be subject to recordation administration. The comprehensive bonded zones that meet the following conditions may conduct the pilot program of granting general taxpayer status after the provincial taxation and finance departments and the customs offices directly under the General Administration of Customs at the places where they are located submit their plans for implementing the pilot program of granting general taxpayer status (including names of comprehensive bonded zones, enterprises' application requirements, preparation conditions for policy implementation, and other circumstances) to the State Taxation Administration, the Ministry of Finance and the General Administration of Customs for recordation: | | 1.综合保税区一般纳税人资格试点实行备案管理。符合下列条件的综合保税区，由所在地省级税务、财政部门和直属海关将一般纳税人资格试点实施方案（包括综合保税区名称、企业申请需求、政策实施准备条件等情况）向国家税务总局、财政部和海关总署备案后，可以开展一般纳税人资格试点： |
| First, the enterprises in the comprehensive bonded zones truly have the need to conduct the pilot program of granting the general taxpayer status. | | 一是综合保税区内企业确有开展一般纳税人资格试点的需求。 |
| Second, the people governments at the city (prefecture) level at the places where they are located have taken the lead in establishing the working mechanisms for the coordinated promotion of the pilot program by the administrative organs of comprehensive bonded zones and the taxation, customs and other departments. | | 二是所在地市（地）级人民政府牵头建立了综合保税区行政管理机构、税务、海关等部门协同推进试点的工作机制。 |
| Third, the competent tax authorities and customs offices in comprehensive bonded zones have established the contact and cooperation working mechanisms for the pilot program of granting the general taxpayer status. | | 三是综合保税区主管税务机关和海关建立了一般纳税人资格试点联系配合工作机制。 |
| Fourth, the competent tax authorities in comprehensive bonded zones are eligible for conducting the business in comprehensive bonded zones, and have clarified that special institutions or personnel shall take charge of tax payment services, tax collection administration, and other relevant work. | | 四是综合保税区主管税务机关具备开展业务的工作条件，明确专门机构或人员负责纳税服务、税收征管等相关工作。 |
| (b) After a comprehensive bonded zone has undergone the recordation formalities, the enterprises that comply with the relevant provisions on the administration of registration of general VAT taxpayers in the zone may voluntarily apply to the competent tax authority and customs office at the place where the comprehensive bonded zone is located for the status of a pilot enterprise and undergo the formalities for registration of the status of general VAT taxpayers with the competent tax authority as required. | | 2.综合保税区完成备案后，区内符合增值税一般纳税人登记管理有关规定的企业，可自愿向综合保税区所在地主管税务机关、海关申请成为试点企业，并按规定向主管税务机关办理增值税一般纳税人资格登记。 |
| (c) The 48 zones under special customs supervision including Kunshan Comprehensive Bonded Area as listed in the relevant announcement in the early stage shall continue to conduct the pilot program of granting the general taxpayer status. | | 3.前期按照有关公告列明的昆山综合保税区等48个海关特殊监管区域继续开展一般纳税人资格试点。 |
| [Policy basis] | | 【政策依据】 |
| Announcement of the State Taxation Administration, the Ministry of Finance and the General Administration of Customs on Promoting the Pilot Program of Granting the General Value-Added Tax Taxpayer Status in Comprehensive Bonded Zones (No. 29 [2019]) | | 《国家税务总局财政部海关总署关于在综合保税区推广增值税一般纳税人资格试点的公告》（2019年第29号） |
| (5) Export tax refund policies for goods under financial leasing | | 5.融资租赁货物出口退税政策 |
| [Eligible entities] | | 【适用主体】 |
| Eligible financial leasing enterprise, financial leasing companies, and the project subsidiaries established thereby (hereinafter collectively referred to as “lessors under financial leasing”) | | 符合条件的融资租赁企业、金融租赁公司及其设立的项目子公司（以下统称融资租赁出租方） |
| [Policy content] | | 【政策内容】 |
| (a) The tax refund policies shall be implemented on a trial basis for export goods under financial leasing. Beginning on October 1, 2014, where a lessor under financial leasing leases goods to an overseas lessee by means of financial leasing for a lease term of five years or longer, and such goods actually exit China after customs declaration and comply with relevant provisions, the export tax refund policies VAT and consumption tax shall be implemented on a trial basis. | | 1.对融资租赁出口货物试行退税政策。自2014年10月1日起，对融资租赁出租方以融资租赁方式租赁给境外承租人且租赁期限在5年（含）以上，并向海关报关后实际离境的符合相关规定的货物，试行增值税、消费税出口退税政策。 |
| (b) The tax refund policies shall be implemented on a trial basis for maritime engineering structures under financial leasing. Beginning on October 1, 2014, where the maritime engineering structures that are purchased by the lessor under financial leasing are leased to a specified domestic offshore petroleum and natural gas exploitation enterprise by means of financial leasing for a lease term of five years or longer, such maritime engineering structures shall be deemed as being exported, and the export VAT and consumption tax refund policies shall be implemented on a trial basis. | | 2.对融资租赁海洋工程结构物试行退税政策。自2014年10月1日起，对融资租赁出租方购买的，并以融资租赁方式租赁给境内列名海上石油天然气开采企业且租赁期限在5年（含）以上的国内生产企业生产的海洋工程结构物，视同出口，试行增值税、消费税出口退税政策。 |
| (c) When the lessor under financial leasing leases export goods under financial leasing to an overseas lessee or leases maritime engineering structures under financial leasing to an offshore petroleum and natural gas exploitation enterprise, the lessor under financial leasing shall be refunded with the VAT that is included in the purchase of leased goods. Where the export goods under financial leasing and the maritime engineering structures under financial leasing are taxable consumables subject to consumption tax, the lessor under financial leasing shall be refunded with the consumption tax that has been levied in the previous link. | | 3.融资租赁出租方将融资租赁出口货物租赁给境外承租方、将融资租赁海洋工程结构物租赁给海上石油天然气开采企业，向融资租赁出租方退还其购进租赁货物所含增值税。融资租赁出口货物、融资租赁海洋工程结构物属于消费税应税消费品的，向融资租赁出租方退还前一环节已征的消费税。 |
| (d) Beginning on January 1, 2017, a manufacturing enterprise that sells self-produced maritime engineering structures, or a financial leasing enterprise and a project subsidiary established thereby or a financial leasing company or a project subsidiary established thereby that purchases and leases by means of financial leasing a maritime engineering structure produced by a domestic manufacturing enterprise shall pay VAT as required and shall no longer be governed by the export VAT refund policies as prescribed in the Notice by the Ministry of Finance and the State Taxation Administration of Value-Added Tax and Consumption Tax Policies for Export Goods and Labor Services (No. 39 [2012], MOF) or the Notice by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration of Implementing Nationwide the Pilot Program of Export Tax Refund Policies for Goods under Financial Leasing (No. 62 [2014], MOF), except when the purchaser or lessee is a Chinese-Foreign cooperative offshore oil (gas) field exploration enterprise whose VAT is levied in kind. | | 4.自2017年1月1日起，生产企业销售自产的海洋工程结构物，或者融资租赁企业及其设立的项目子公司、金融租赁公司及其设立的项目子公司购买并以融资租赁方式出租的国内生产企业生产的海洋工程结构物，应按规定缴纳增值税，不再适用《财政部国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）或者《财政部国家税务总局关于在全国开展融资租赁货物出口退税政策试点的通知》（财税〔2014〕62号）规定的增值税出口退税政策，但购买方或者承租方为按实物征收增值税的中外合作油（气）田开采企业的除外。 |
| The sales contracts or finance leasing contracts on maritime engineering structures signed before January 1, 2017, may continue to be governed by relevant export tax refund policies before expiration. | | 2017年1月1日前签订的海洋工程结构物销售合同或者融资租赁合同，在合同到期前，可继续按相关出口退税政策执行。 |
| [Applicable conditions] | | 【适用条件】 |
| (a) Financial leasing enterprises, financial leasing companies, and the project subsidiaries established by the aforesaid enterprises and companies, including financial leasing enterprises and financial leasing companies, and the project subsidiaries established by the aforementioned enterprises and companies. | | 1.融资租赁企业、金融租赁公司及其设立的项目子公司，包括融资租赁企业、金融租赁公司，以及上述企业、公司设立的项目子公司。 |
| “Financial leasing enterprises” means the foreign-funded financial leasing companies that are established upon approval by the Ministry of Commerce, the Chinese-funded financial leasing enterprises approved to implement the pilot program of financial leasing business jointly by both the Ministry of Commerce and the State Taxation Administration, and the financial leasing companies approved by the competent provincial commerce departments authorized by the Ministry of Commerce and the state-level economic and technological development zones. | | 融资租赁企业，是指经商务部批准设立的外商投资融资租赁公司、经商务部和国家税务总局共同批准开展融资业务试点的内资融资租赁企业、经商务部授权的省级商务主管部门和国家经济技术开发区批准的融资租赁公司。 |
| “Financial leasing companies” means the financial leasing companies that are established with the approval of the China Banking Regulatory Commission. | | 金融租赁公司，是指中国银行业监督管理委员会批准设立的金融租赁公司。 |
| (b) The scope of export goods under financial leasing shall include aircraft, engines of aircraft, locomotives, railway passenger carriages, vessels, and other goods, and such goods shall comply with the relevant provisions on “fixed assets” in Article 21 of the Detailed Rules for the Implementation of the Interim Regulation of the People's Republic of China on Value-Added Tax (Order No. 50, MOF and SAT). The aforesaid export goods under financial leasing shall exclude the tax-reduced or duty-free import goods during the customs supervision period. | | 2.融资租赁出口货物的范围，包括飞机、飞机发动机、铁道机车、铁道客车车厢、船舶及其他货物，具体应符合《中华人民共和国增值税暂行条例实施细则》（财政部国家税务总局令第50号）第二十一条“固定资产”的相关规定。上述融资租赁出口货物不包括在海关监管年限内的进口减免税货物。 |
| (c) The scope of maritime engineering structures, the tax refund rates, and the specific scope of offshore petroleum and natural gas exploitation enterprises shall be governed by the relevant provisions of the Notice by the Ministry of Finance and the State Taxation Administration of Value-Added Tax and Consumption Tax Policies for Export Goods and Labor Services (No. 39 [2012], MOF). The aforesaid maritime engineering structures under financial leasing shall exclude the tax-reduced or duty-free import goods during the customs supervision period. | | 3.海洋工程结构物范围、退税率以及海上石油天然气开采企业的具体范围按照《财政部国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）有关规定执行。上述融资租赁海洋工程结构物不包括在海关监管年限内的进口减免税货物。 |
| [Policy basis] | | 【政策依据】 |
| (a) Notice by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration of Implementing Nationwide the Pilot Program of Export Tax Refund Policies for Goods under Financial Leasing (No. 62 [2014], MOF) | | 1.《财政部海关总署国家税务总局关于在全国开展融资租赁货物出口退税政策试点的通知》（财税〔2014〕62号） |
| (b) Announcement of the State Taxation Administration on Issuing the Measures for the Export Tax Refund for Goods under Financial Leasing (Issued by Announcement No. 56 [2014], STA, and amended by Announcement No. 31 [2018], STA) | | 2.《国家税务总局关于发布〈融资租赁货物出口退税管理办法〉的公告》（国家税务总局公告2014年第56号发布，国家税务总局公告2018年第31号修改） |
| (c) Notice by the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration of Issues Concerning the Export Tax Refund Policies for Goods under Financial Leasing (No. 87 [2016], MOF) | | 3.《财政部海关总署国家税务总局关于融资租赁货物出口退税政策有关问题的通知》（财税〔2016〕87号） |
| (d) Article 17 of the Notice by the Ministry of Finance and the State Taxation Administration of Value-Added Tax Policies for Finance, Real Estate Development, and Educational Support Services, etc. (No. 140 [2016], MOF) | | 4.《财政部国家税务总局关于明确金融房地产开发教育辅助服务等增值税政策的通知》（财税〔2016〕140号）第十七条 |
| (6) Tax refund policies for ports of shipment | | 6.启运港退税政策 |
| [Eligible entities] | | 【适用主体】 |
| Export enterprises of the containerized goods shipped and declared for export from ports at the places of shipment and the containerized goods leaving China for export from ports at the places of departure. | | 从启运地口岸启运报关出口，自离境地口岸离境出口集装箱货物的出口企业。 |
| [Policy content] | | 【政策内容】 |
| (a) Tax refund policies for ports of shipment by waterway | | 1.水路启运港退税政策 |
| For the containerized goods shipped and declared for export by an eligible export enterprise from a port at the place of shipment (hereinafter referred to as a “port of shipment”), carried by an eligible transport enterprise, transited between customs directly by waterway or stopping over at a designated port (hereinafter referred to as a “port of call”) and leaving China from a port at the place of departure (hereinafter referred to as a “port of departure”), the tax refund policies for ports of shipment shall apply. | | 对符合条件的出口企业从启运地口岸（以下称启运港）启运报关出口，由符合条件的运输企业承运，从水路转关直航或经停指定口岸（以下称经停港），自离境地口岸（以下称离境港）离境的集装箱货物，实行启运港退税政策。 |
| For the containerized goods declared for export from a port of call and loaded by an eligible transport enterprise en route that meet the requirements for mode of transport and place of departure specified in the preceding paragraph, the tax refund policies for the ports of shipment shall also apply, with the port of call as the port of shipment of the goods. | | 对从经停港报关出口、由符合条件的运输企业途中加装的集装箱货物，符合前款规定的运输方式、离境地点要求的，以经停港作为货物的启运港，也实行启运港退税政策。 |
| (b) Tax refund policies for ports of shipment by land | | 2.陆路启运港退税政策 |
| For the containerized goods declared for export by an eligible export enterprise from a port of shipment, carried by China State Railway Group Co., Ltd. or any of its subsidiaries, and leaving China from the port at the place of departure where they arrive directly through customs transit transportation by railway based on trains or railway freight vehicles, the tax refund policies for ports of shipment shall apply. | | 对符合条件的出口企业，从启运港启运报关出口，由中国国家铁路集团有限公司及其下属公司承运，利用火车班列或铁路货车车辆，从铁路转关运输直达离境地口岸离境的集装箱货物，实行启运港退税政策。 |
| [Applicable conditions] | | 【适用条件】 |
| (a) Export enterprises. Export enterprises are classified into Category I or Category II in terms of categorized administration of enterprises eligible for export tax refund (exemption), and rated as general credit enterprises or certified enterprises in customs credit rating (the information on the customs credit rating of enterprises as found out by the State Taxation Administration shall prevail). | | 1.出口企业。出口企业的出口退（免）税分类管理类别为一类或二类，并且在海关的信用等级为一般信用企业或认证企业（以税务总局清分的企业海关信用等级信息为准）。 |
| (b) Transportation enterprises. Transport enterprises are enterprises which are rated as general credit enterprises or certified enterprises in customs credit rating and the shipping enterprises as Grade B or above in tax credit rating. The “means of transport” means the vessels equipped with navigation and positioning, and whole-voyage video surveillance equipment, and meeting the relevant requirements of the Customs for the means of transport carrying goods under customs supervision, or trains or railway freight vehicles operated by China State Railway Group Co., Ltd. and its subsidiaries. | | 2.运输企业。运输企业为在海关的信用等级为一般信用企业或认证企业，并且纳税信用级别为B级及以上的航运企业。运输工具为配备导航定位、全程视频监控设备并且符合海关对承运海关监管货物运输工具要求的船舶，或中国国家铁路集团有限公司及其下属公司承运的火车班列或铁路货车车辆。 |
| (c) Ports of shipment, ports of call, and ports of departure. | | 3.启运港、经停港和离境港。 |
| (i) Tax refund policies for ports of shipment in Shanghai | | （1）上海启运港退税政策 |
| The ports of shipment include 13 ports, namely, Wuhan Yangluo Port, Qingdao Qianwan Port, Nanjing Longtan Port, Suzhou Taicang Port, Lianyungang Port in Lianyungang City, Wuhu Zhujiaqiao Port, Jiujiang Chengxi Port, Yueyang Chenglingji Port, Luzhou Port in Luzhou City, Chongqing Guoyuan Port, Yichang Yunchi Port, Zhangjiagang Yongjia Port, and Nantong Langshan Port; ports of departure include Shanghai Yangshan Free Trade Port Area and Shanghai Waigaoqiao Port Area; and all of the ports of shipment listed above may be used as ports of call. | | 启运港为武汉市阳逻港、青岛市前湾港、南京市龙潭港、苏州市太仓港、连云港市连云港、芜湖市朱家桥港、九江市城西港、岳阳市城陵矶港、泸州市泸州港、重庆市果园港、宜昌市云池港、张家港市永嘉港、南通市狼山港等13个港口；离境港为上海市洋山保税港区和上海外高桥港区；上述所列启运港均可作为经停港。 |
| (ii) Tax refund policies for ports of shipment in the Guangdong-Hong Kong-Macao Greater Bay Area | | （2）粤港澳大湾区启运港退税政策 |
| The ports of shipment are 37 ports in nine Pearl River Delta cities: Guangzhou Jiaoxin Port, Old Port, Wuchong Port, Jiali Port, Jisi Port, Dongjiangkou Port, Xinsha Port, Shenzhen Yantian Port, Dachanwan Port, Foshan Jiujiang Sinotrans Port, Leliu Port, Beijiao Port, Foshan New Port, Sanshui Port, Nanhai International Container Service Port, Gaoming Pearl River Cargo Port, Rongqi Port, Shunde New Port, Zhaoqing Gaoyao Port, Zhaoqing New Port, Sihui Port, Zhaoqing Sanrong Port, Yunfu New Port, Zhaoqing Port, Huizhou Port in Huizhou City, Dongguan Humen Port, Zhongshan Port in Zhongshan City, Zhongshan Waiyun Port, Xiaolan Port, Zhongshan Shenwan Port, Zhuhai Hongwan Port in Zhuhai City, Xiyu Port, Gaolan Port, Zhuhai Doumen Port, Jiangmen Gaosha Port in Jiangmen City, Jiangmen Waihai Port, and Tianma Port; and ports of departure are Guangzhou Nansha Bonded Port Area and Shenzhen Qianhai Bonded Port Area. | | 启运港为珠三角九市37个港口：广州市滘心港、旧港、乌冲港、嘉利港、集司港、东江口港、新沙港、深圳市盐田港、大铲湾港、佛山市九江中外运港、勒流港、北滘港、佛山新港、三水港、南海国际货柜港、高明珠江货运港、容奇港、顺德新港、肇庆市高要港、肇庆新港、四会港、肇庆三榕港、云浮新港、肇庆港、惠州市惠州港、东莞市虎门港、中山市中山港、中山外运港、小榄港、中山神湾港、珠海市珠海洪湾港、西域港、高栏港、珠海斗门港、江门市江门高沙港、江门外海港、天马港；离境港为广州南沙保税港区、深圳前海保税港区。 |
| (iii) Tax refund policies for ports of shipment in the Hainan Free Trade Port | | （3）海南自贸港启运港退税政策 |
| Ports of departure are 15 ports, namely, Yingkou Port in Yingkou City, Dalian Port in Dalian City, Jinzhou Port in Jinzhou City, Qinhuangdao Port in Qinhuangdao City, Tianjin Port in Tianjin City, Yantai Port in Yantai City, Qingdao Port in Qingdao City, Rizhao Port in Rizhao City, Taicang Port in Suzhou City, Lianyungang Port in Lianyungang City, Nantong Port in Nantong City, Quanzhou Port in Quanzhou City, Nansha Port in Guangzhou City, Zhanjiang Port in Zhanjiang City, and Qinzhou Port in Qinzhou City; the port of departure is Yangpu Port Area in Hainan Province; and all the ports of shipment listed above may be used as ports of call. | | 启运港为营口市营口港、大连市大连港、锦州市锦州港、秦皇岛市秦皇岛港、天津市天津港、烟台市烟台港、青岛市青岛港、日照市日照港、苏州市太仓港、连云港市连云港港、南通市南通港、泉州市泉州港、广州市南沙港、湛江市湛江港、钦州市钦州港等15个港口；离境港为海南省洋浦港区；上述所列启运港均可作为经停港。 |
| (iv) Tax refund policies for ports of shipment by land | | （4）陆路启运港退税政策 |
| The ports of shipment are railway stations and yards of Xi'an International Port Zone in Shaanxi Province; the port of departure is Beibu Gulf Port (including Fangcheng Port Area, Qinzhou Port Area, and Beihai Bay Area), Alashankou and Horgos Railway Ports in Xinjiang Uygur Autonomous Region. | | 启运港为陕西省西安国际港务区铁路场站；离境港为北部湾港（包括防城港区、钦州港区、北海湾区），新疆维吾尔自治区阿拉山口、霍尔果斯铁路口岸。 |
| [Policy basis] | | 【政策依据】 |
| (a) Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of Improving the Tax Refund Policies for Ports of Shipment (No. 5 [2018], MOF) | | 1.《财政部海关总署税务总局关于完善启运港退税政策的通知》（财税〔2018〕5号） |
| (b) Announcement of the State Taxation Administration on Issuing the Measures for the Administration of Tax Refund (Exemption) at Ports of Shipment (Revised on December 28, 2018) (No. 66 [2018]) | | 2.《国家税务总局关于发布〈启运港退（免）税管理办法（2018年12月28日修订）〉的公告》（2018年第66号） |
| (c) Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of Implementing Relevant Value-Added Tax Policies in the Guangdong-Hong Kong-Macao Greater Bay Area (No. 48 [2020], MOF) | | 3.《财政部海关总署税务总局关于在粤港澳大湾区实行有关增值税政策的通知》（财税〔2020〕48号） |
| (d) Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of the Hainan Free Trade Port's Trial Implementation of the Tax Refund Policies for Ports of Shipment (No. 1 [2021], MOF) | | 4.《财政部海关总署税务总局关于海南自由贸易港试行启运港退税政策的通知》（财税〔2021〕1号） |
| (e) Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of Relevant Value-Added Tax Policies for the Lin-gang Special Area of China (Shanghai) Pilot Free Trade Zone (No. 3 [2021], MOF) | | 5.《财政部 海关总署 税务总局关于中国（上海）自由贸易试验区临港新片区有关增值税政策的通知》（财税〔2021〕3号） |
| (f) Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of Pilot Tax Refund Policies for Ports of Shipment by Land (No. 9 [2022], MOF) | | 6.《财政部海关总署税务总局关于陆路启运港退税试点政策的通知》（财税〔2022〕9号） |
| (7) Tax policies on small-scale border trade | | 7.边境小额贸易税收政策 |
| [Eligible entities] | | 【适用主体】 |
| Export enterprise registered in the administrative regions of Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Xinjiang, Tibet and Yunnan Provinces (Autonomous Regions) | | 在内蒙古、辽宁、吉林、黑龙江、广西、新疆、西藏、云南省（自治区）行政区域内登记注册的出口企业 |
| [Policy content] | | 【政策内容】 |
| Where an export enterprise registered in the administrative region of Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Xinjiang, Tibet or Yunnan Province (Autonomous Region) exports goods to its neighboring country from an import and export port for border trade of goods under customs supervision in the manner of general trade or small-scale border trade and the transaction is settled in RMB through bank transfer, it may enjoy the export tax refund policy by claiming the full amount of refundable tax it has paid. | | 凡在内蒙古、辽宁、吉林、黑龙江、广西、新疆、西藏、云南省（自治区）行政区域内登记注册的出口企业，以一般贸易或边境小额贸易方式从海关实施监管的边境货物进出口口岸出口到接壤毗邻国家的货物，并采取银行转账人民币结算方式的，可享受应退税额全额出口退税政策。 |
| [Applicable conditions] | | 【适用条件】 |
| (a) The export tax refund policy shall not apply to the goods exported and settled in RMB cash. | | 1.以人民币现金结算方式出口的货物，不享受出口退税政策。 |
| (b) Where an export enterprise has undergone the recordation formalities for the goods exported on behalf of a foreign enterprise or natural person in the mode of small-scale border trade as required, such goods shall not fall within the scope of payment of VAT, and the export enterprise only needs to file VAT returns on the income from agency fees. | | 2.出口企业以边境小额贸易方式代理外国企业、外国自然人出口的货物，按规定已备案的，不属于增值税应税范围，其仅就代理费收入进行增值税申报。 |
| (c) Import and export ports for border trade of goods include the following: | | 3.边境货物进出口口岸包括： |
| Inner Mongolia Autonomous Region: Shiwei, Heishantou, Manzhouli, Arihasate, Ebuduge, Erlian, Zhuengadabuqi, Mandula, Ganqimaodao and Ceke | | 内蒙古自治区：室韦、黑山头、满洲里、阿日哈沙特、额布都格、二连、珠恩嘎达布其、满都拉、甘其毛道、策克。 |
| Liaoning Province: Dandong and Taipingwan | | 辽宁省：丹东、太平湾。 |
| Jilin Province: Ji'an, Linjiang, Changbai, Guchengli, Nanping, Sanhe, Kaisantun, Tumen, Shatuozi, Quanhe, Hunchun and Laohushao | | 吉林省：集安、临江、长白、古城里、南坪、三合、开三屯、图们、沙坨子、圈河、珲春、老虎哨。 |
| Heilongjiang Province: Dongning, Suifenhe, Mishan, Hulin, Raohe, Fuyuan, Tongjiang, Luobei, Jiayin, Sunwu, Xunke, Heihe, Huma and Mohe (including Luoguhe) | | 黑龙江省：东宁、绥芬河、密山、虎林、饶河、抚远、同江、萝北、嘉荫、孙吴、逊克、黑河、呼玛、漠河（包括洛古河）。 |
| Guangxi Zhuang Autonomous Region: Longbang, Shuikou, Pingxiang, Youyiguan, Dongxing, Pingmeng, Tongzhong, Aidian, Shuolong, Yuexu, Ping'er and Kejia | | 广西壮族自治区：龙邦、水口、凭祥、友谊关、东兴、平孟、峒中、爱店、硕龙、岳圩、平尔、科甲。 |
| Yunnan Province: Houqiao, Ruili, Wanding, Mengding, Daluo, Mohan, Hekou, Jinshuihe, Tianbao, Pianma, Yingjiang, Zhangfeng, Nansan, Menglian, Cangyuan and Tianpeng | | 云南省：猴桥、瑞丽、畹町、孟定、打洛、磨憨、河口、金水河、天保、片马、盈江、章凤、南伞、孟连、沧源、田蓬。 |
| Tibet Autonomous Region: Pulan, Jilong, Zhangmu and Riwu | | 西藏自治区：普兰、吉隆、樟木、日屋。 |
| Xinjiang Uygur Autonomous Region: Laoyemiao, Ulastai, Takshken, Hongshanzui, Jimunai, Baketu, Alashankou, Horgos, Dulata, Aheitubieke, Muzart, Torugart, Irkeshtam, Karasu, and Khunjerab | | 新疆维吾尔自治区：老爷庙、乌拉斯台、塔克什肯、红山嘴、吉木乃、巴克图、阿拉山口、霍尔果斯、都拉塔、阿黑土别克、木扎尔特、吐尔尕特、伊尔克什坦、卡拉苏、红其拉甫。 |
| (d) The “neighboring countries” means Russia, DPRK, Vietnam, Burma, Laos, Kazakhstan, Kyrgyzstan, Tajikistan, Pakistan, India, Mongolia, Nepal, Afghanistan and Bhutan. | | 4.接壤毗邻国家是指：俄罗斯、朝鲜、越南、缅甸、老挝、哈萨克斯坦、吉尔吉斯斯坦、塔吉克斯坦、巴基斯坦、印度、蒙古、尼泊尔、阿富汗、不丹。 |
| (e) After an export enterprise in a border province (autonomous region) has exported eligible goods, it shall not only provide the relevant export tax refund (exemption) vouchers under the export tax refund (exemption) provisions currently in force, but also provide the voucher of incoming payment settled in RMB through settlement bank transfer and apply to the tax authority for tax refund (exemption) or exemption, offset and refund on a monthly basis. If it is truly difficult for an export enterprise in a border province to provide the voucher of incoming payment settled in RMB through settlement bank transfer, an application for tax refund may be directly filed with the tax authority based on the special page for tax refund of the verification and write-off instrument of export proceeds in foreign exchange endorsed with ‘verification and write-off in RMB' in accordance with the relevant provisions of the Notice by the State Administration of Foreign Exchange of Relevant Issues Concerning the Settlement, Verification and Write-off of RMB in Cross-border Trade in Border Provinces (Autonomous Regions) (No.40 [2010], SAFE). | | 5.边境省份出口企业出口符合条件的货物后，除按现行出口退（免）税规定，提供有关出口退（免）税凭证外，还应提供结算银行转账人民币结算的银行入账单，按月向税务机关申请办理退（免）税或免抵退税手续。对确有困难而不能提供结算银行转账人民币结算的银行入账单的边境省份出口企业，可按照《国家外汇管理局关于边境省区跨境贸易人民币结算核销管理有关问题的通知》（汇发〔2010〕40号）相关规定，凭签注“人民币核销”的出口收汇核销单退税专用联向税务机关直接办理退税。 |
| (f) For goods exported on behalf of a foreign enterprise or natural person in the mode of small-scale border trade, the export enterprise shall, during all VAT return filing periods from the month after the date when the goods are exported upon customs declaration (depending on the export date as indicated on the declaration form for export goods) to April 30 of the next year, provide the relevant materials to undergo the formalities for recordation of customs declaration agency with the competent tax authority. | | 6.以边境小额贸易方式代理外国企业、外国自然人出口货物，出口企业应当在货物报关出口之日（以出口货物报关单上的出口日期为准）次月起至次年4月30日前的各增值税纳税申报期内，提供相关资料向主管税务机关办理代理报关备案。 |
| [Policy basis] | | 【政策依据】 |
| (a) Notice by the Ministry of Finance and the State Taxation Administration of the Pilot Program of Approval of Tax Refund (Exemption) for the Goods Exported and Settled in RMB under General Trade and under Small-scale Border Trade in Border Areas (No. 26 [2010], MOF) | | 1.《财政部国家税务总局关于边境地区一般贸易和边境小额贸易出口货物以人民币结算准予退（免）税试点的通知》（财税〔2010〕26号） |
| (b) Supplemental Notice by the Ministry of Finance and the State Taxation Administration of the Pilot Program of Approval of Tax Refund (Exemption) for the Goods Exported and Settled in RMB under General Trade and under Small-scale Border Trade in Border Areas (No. 8 [2011], MOF) | | 2.《财政部国家税务总局关于边境地区一般贸易和边境小额贸易出口货物以人民币结算准予退（免）税试点的补充通知》（财税〔2011〕8号） |
| (c) Subparagraph (8) of Article 3 of the Announcement of the State Taxation Administration on the Relevant Administration Issues after the Cancellation of Certain Taxation Administrative Approval Items (No. 56 [2015]) | | 3.《国家税务总局关于部分税务行政审批事项取消后有关管理问题的公告》（2015年第56号）第三条第（八）项 |
| 2. VAT policies on cross-border taxable acts | | （二）跨境应税行为增值税政策 |
| (8) The zero VAT rate policy applicable to cross-border taxable acts | | 8.跨境应税行为适用增值税零税率政策 |
| [Eligible entities] | | 【适用主体】 |
| Eligible domestic entities and individuals | | 符合条件的境内单位和个人 |
| [Policy content] | | 【政策内容】 |
| The zero VAT rate shall apply to the following services and intangible assets sold by entities or individuals within the territory of the People's Republic of China (hereinafter referred to as “inside China”): | | 中华人民共和国境内（以下称境内）的单位和个人销售的下列服务和无形资产，适用增值税零税率： |
| (a) International transportation services. | | 1.国际运输服务。 |
| “International transportation services” means: | | 国际运输服务，是指： |
| (i) transporting passengers or goods from inside China out of the territory of China; | | （1）在境内载运旅客或者货物出境。 |
| (ii) transporting passengers or goods from outside China into the territory of China; and | | （2）在境外载运旅客或者货物入境。 |
| (iii) transporting passengers or goods outside China. | | （3）在境外载运旅客或者货物。 |
| (b) Space transportation services. | | 2.航天运输服务。 |
| (c) The following services provided to overseas entities and consumed completely abroad: | | 3.向境外单位提供的完全在境外消费的下列服务： |
| (i) Research and development services. | | （1）研发服务。 |
| (ii) Contracted energy management services. | | （2）合同能源管理服务。 |
| (iii) Design services. | | （3）设计服务。 |
| (iv) Services for the production and release of radio, film, and television programs (or works). | | （4）广播影视节目（作品）的制作和发行服务。 |
| (v) Software services. | | （5）软件服务。 |
| (vi) Circuit design and testing services. | | （6）电路设计及测试服务。 |
| (vii) Information system services. | | （7）信息系统服务。 |
| (viii) Business process management services. | | （8）业务流程管理服务。 |
| (ix) Offshore service outsourcing business. | | （9）离岸服务外包业务。 |
| Offshore service outsourcing business includes information technology outsourcing (ITO) services, technical business process outsourcing (BPO) services and technical knowledge process outsourcing (KPO) services, as well as the specific business activities involved therein, which shall be governed by the corresponding business activities in the Notes on the Sale of Services, Intangible Assets and Immovable Properties. | | 离岸服务外包业务，包括信息技术外包服务（ITO）、技术性业务流程外包服务（BPO）、技术性知识流程外包服务（KPO），其所涉及的具体业务活动，按照《销售服务、无形资产、不动产注释》相对应的业务活动执行。 |
| (x) Transfer of technologies. | | （10）转让技术。 |
| (d) Other services as prescribed by the Ministry of Finance and the State Taxation Administration. | | 4.财政部和国家税务总局规定的其他服务。 |
| [Applicable conditions] | | 【适用条件】 |
| (a) “Providers of taxable services subject to zero VAT rate” means the entities and individuals inside China that provide taxable services subject to zero VAT rate, have been determined as general VAT taxpayers, and are subject to general VAT computation method. Those paying VAT on a consolidated basis are the head offices approved by the Ministry of Finance and the State Taxation Administration to pay VAT on a consolidation basis. | | 1.增值税零税率应税服务提供者是指，提供适用增值税零税率应税服务，且认定为增值税一般纳税人，实行增值税一般计税方法的境内单位和个人。属于汇总缴纳增值税的，为经财政部和国家税务总局批准的汇总缴纳增值税的总机构。 |
| (b) The general VAT taxpayers inside China shall, when providing taxable services subject to zero VAT rate, implement the measures for VAT refund (exemption). No special VAT invoice shall be issued for any taxable service subject to zero VAT rate which is governed by the measures for VAT refund (exemption). | | 2.境内增值税一般纳税人提供适用增值税零税率的应税服务，实行增值税退（免）税办法。实行增值税退（免）税办法的增值税零税率应税服务不得开具增值税专用发票。 |
| (c) For international transportation service items for which corresponding qualifications shall be obtained in accordance with the relevant provisions issued by the state, where the taxpayer has obtained the corresponding qualification, the zero VAT rate policy shall apply; and if the taxpayer fails to obtain the corresponding qualification, the VAT exemption policy shall apply. | | 3.按照国家有关规定应取得相关资质的国际运输服务项目，纳税人取得相关资质的，适用增值税零税率政策，未取得的，适用增值税免税政策。 |
| Where an entity or individual inside China provides voyage charter services, if the leased means of transport is used for international transportation services and Hong Kong, Macao, and Taiwan transportation services, the lessor shall apply for the application of zero VAT rate as required. | | 境内的单位或个人提供程租服务，如果租赁的交通工具用于国际运输服务和港澳台运输服务，由出租方按规定申请适用增值税零税率。 |
| Where an entity or individual inside China provides the entity or individual inside China with time charter services or wet-lease services, if the lessee provides any other entity or individual with international transportation services and Hong Kong, Macao, and Taiwan transportation services by using the leased means of transport, the lessee shall apply for the application of zero VAT rate. Where an entity or individual inside China provides any foreign entity or individual with voyage charter services or wet-lease services, the lessor shall apply for the application of zero VAT rate. | | 境内的单位和个人向境内单位或个人提供期租、湿租服务，如果承租方利用租赁的交通工具向其他单位或个人提供国际运输服务和港澳台运输服务，由承租方适用增值税零税率。境内的单位或个人向境外单位或个人提供期租、湿租服务，由出租方适用增值税零税率。 |
| Where an entity or individual inside China provides international transportation services in the mode of carriage without means of transport, the actual carrier inside China shall apply for the application of zero VAT rate; and the business operator of the business of carriage without means of transport shall apply for the application of VAT exemption policy. | | 境内单位和个人以无运输工具承运方式提供的国际运输服务，由境内实际承运人适用增值税零税率；无运输工具承运业务的经营者适用增值税免税政策。 |
| (d) For services or intangible assets provided by an entity or individual inside China to which zero VAT rate applies, if the simple tax computation method is applicable, the method of VAT exemption shall apply. If the general VAT computation method is applicable, the method of tax exemption, offset and refund shall apply to manufacturing enterprises; and the method of tax exemption and refund shall apply to foreign trade enterprises that export the outsourced services or intangible assets, and foreign trade enterprises that directly export their services or intangible assets under their independent R&D shall be deemed as manufacturing enterprises which, along with their export goods, shall be uniformly governed by the method of tax exemption, offset and refund. | | 4.境内的单位和个人提供适用增值税零税率的服务或者无形资产，如果属于适用简易计税方法的，实行免征增值税办法。如果属于适用增值税一般计税方法的，生产企业实行免抵退税办法，外贸企业外购服务或者无形资产出口实行免退税办法，外贸企业直接将服务或自行研发的无形资产出口，视同生产企业连同其出口货物统一实行免抵退税办法。 |
| (e) Where an entity or individual inside China sells services or intangible assets to which zero VAT rate applies, the entity or individual may waive the application of zero VAT rate, choose the application of VAT exemption policy, or pay VAT as required. After an entity or individual waives the application of zero VAT rate, such entity or individual may not apply for the application of zero VAT rate within 36 months. | | 5.境内的单位和个人销售适用增值税零税率的服务或无形资产的，可以放弃适用增值税零税率，选择免税或按规定缴纳增值税。放弃适用增值税零税率后，36个月内不得再申请适用增值税零税率。 |
| (f) The taxable services provided by domestic entities and individuals for the entities or individuals within domestic areas or places under special customs supervision do not fall within the scope of application of taxable services to which zero VAT rate applies. | | 6.境内单位和个人向国内海关特殊监管区域及场所内的单位或个人提供的应税服务，不属于增值税零税率应税服务适用范围。 |
| [Policy basis] | | 【政策依据】 |
| (a) Articles 1 and Articles 3 through 6 of the Provisions on the Application of Zero Value-Added Tax Rate and Value-added Tax Exemption Policy to Cross-border Taxable Acts, Annex 4 to the Notice by the Ministry of Finance and the State Taxation Administration of Comprehensively Implementing the Pilot Program of Replacing Business Tax with Value-Added Tax in an All-round Manner (No. 36 [2016], MOF) | | 1.《财政部国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕36号）附件4《跨境应税行为适用增值税零税率和免税政策的规定》第一条、第三至六条 |
| (b) Announcement of the State Taxation Administration on Issuing the Measures for the Tax Refund (Exemption) for Taxable Services to Which Zero Value-Added Tax Rate Applies (No. 11 [2014]) | | 2.《国家税务总局关于发布〈适用增值税零税率应税服务退（免）税管理办法》的公告〉（2014年第11号） |
| (c) Supplementary Announcement of the State Taxation Administration on the Measures for the Tax Refund (Exemption) for Taxable Services to Which Zero Value-Added Tax Rate Applies (No. 88 [2015]) | | 3.《国家税务总局关于〈适用增值税零税率应税服务退（免）税管理办法〉的补充公告》（2015年第88号） |
| (9) VAT exemption policies applicable to cross-border taxable acts | | 9.跨境应税行为适用增值税免税政策 |
| [Eligible entities] | | 【适用主体】 |
| Eligible domestic entities and individuals | | 符合条件的境内单位和个人 |
| [Policy content] | | 【政策内容】 |
| The following services and intangible assets sold by entities or individuals inside China shall be exempt from VAT, except it is prescribed by the Ministry of Finance and the State Taxation Administration that the zero VAT rate shall apply: | | 境内的单位和个人销售的下列服务和无形资产免征增值税，但财政部和国家税务总局规定适用增值税零税率的除外： |
| (a) The following services: | | 1.包括下列服务： |
| (i) Construction services for engineering projects constructed abroad. | | （1）工程项目在境外的建筑服务。 |
| (ii) Project supervision services for the engineering projects constructed abroad. | | （2）工程项目在境外的工程监理服务。 |
| (iii) Engineering survey and exploration services with projects and mineral resources located abroad. | | （3）工程、矿产资源在境外的工程勘察勘探服务。 |
| (iv) Conference and exhibition services provided at the conference and exhibition sites located abroad. | | （4）会议展览地点在境外的会议展览服务。 |
| (v) warehousing services with storage locations abroad. | | （5）存储地点在境外的仓储服务。 |
| (vi) Tangible personal property leasing services for subject matters used abroad. | | （6）标的物在境外使用的有形动产租赁服务。 |
| (vii) Broadcasting services provided outside China for radio, film, and television programs (or works). | | （7）在境外提供的广播影视节目（作品）的播映服务。 |
| (viii) Cultural and sports services, educational and medical services, and tourism services provided abroad. | | （8）在境外提供的文化体育服务、教育医疗服务、旅游服务。 |
| (b) Postal services, receiving and delivery services and insurance services provided for export goods. | | 2.为出口货物提供的邮政服务、收派服务、保险服务。 |
| Insurance services provided for export goods, including export goods insurance and export credit insurance. | | 为出口货物提供的保险服务，包括出口货物保险和出口信用保险。 |
| (c) The following services and intangible assets provided for foreign entities that are fully consumed outside China, including: | | 3.向境外单位提供的完全在境外消费的下列服务和无形资产： |
| (i) telecommunications services; | | （1）电信服务。 |
| (ii) intellectual property right (“IPR”) services; | | （2）知识产权服务。 |
| (iii) logistics support services (excluding warehousing, and receiving and delivery services); | | （3）物流辅助服务（仓储服务、收派服务除外）。 |
| (iv) authentication and consultation services; | | （4）鉴证咨询服务。 |
| (v) professional technical services; | | （5）专业技术服务。 |
| (vi) business support services; | | （6）商务辅助服务。 |
| (vii) advertising services with advertisements released abroad; and | | （7）广告投放地在境外的广告服务。 |
| (viii) intangible assets. | | （8）无形资产。 |
| (d) The international transportation services that are provided without any means of transport. | | 4.以无运输工具承运方式提供的国际运输服务。 |
| (e) Direct paid financial services provided for monetary financing and other financial services among foreign entities, which are irrelevant to the goods, intangible assets, and immovable properties inside China. | | 5.为境外单位之间的货币资金融通及其他金融业务提供的直接收费金融服务，且该服务与境内的货物、无形资产和不动产无关。 |
| (f) International transportation service projects for which relevant qualifications have not been obtained as required. | | 6.未按规定取得相关资质的国际运输服务项目。 |
| (g) Services or intangible assets which are eligible for the zero VAT rate policy but to which the simple tax computation method applies. | | 7.符合增值税零税率政策，但适用简易计税方法的服务或者无形资产。 |
| (h) The sold services or intangible assets for which declarations have been made for waiving the application of the zero VAT rate policy and choosing the application of the tax exemption policy. | | 8.声明放弃适用增值税零税率政策，选择适用免税政策的销售服务或者无形资产。 |
| (i) Product liability insurance, with export goods as the insured subject matter and product quality assurance insurance with export goods as the insured subject matter from January 1, 2022 to December 31, 2025 | | 9.自2022年1月1日起至2025年12月31日止，以出口货物为保险标的的产品责任保险和以出口货物为保险标的的产品质量保证保险。 |
| (j) Other services as prescribed by the Ministry of Finance and the State Taxation Administration. | | 10.财政部和国家税务总局规定的其他服务。 |
| [Applicable conditions] | | 【适用条件】 |
| (a) Where any cross-border taxable act conducted by a taxpayer is exempted from VAT, the taxpayer shall conduct separate accounting of the sales amount of the cross-border taxable act and accurately calculate the amount of non-deductible input tax, and shall not issue any special VAT invoice for its tax-exempt income. | | 1.纳税人发生跨境应税行为免征增值税的，应单独核算跨境应税行为的销售额，准确计算不得抵扣的进项税额，其免税收入不得开具增值税专用发票。 |
| (b) The construction services provided by general project contractors and project subcontractors for the engineering projects constructed abroad fall within the scope of the construction services for the engineering projects constructed abroad. | | 2.工程总承包方和工程分包方为施工地点在境外的工程项目提供的建筑服务，均属于工程项目在境外的建筑服务。 |
| (c) The organization and arrangement services provided for clients to attend the conferences and exhibitions held abroad fall within the scope of the conference and exhibition services provided for the conferences and exhibition located abroad. | | 3.为客户参加在境外举办的会议、展览而提供的组织安排服务，属于会议展览地点在境外的会议展览服务。 |
| (d) “Services for the broadcasting of radio, film, and television programs (or works) provided abroad” means the broadcasting of radio, film, and television programs (or works) in cinemas, theatres, video halls, and other venues abroad. | | 4.在境外提供的广播影视节目（作品）播映服务，是指在境外的影院、剧院、录像厅及其他场所播映广播影视节目（作品）。 |
| Broadcasting of radio, film, and television programs (or works) abroad through domestic radio stations, television stations, satellite communications, Internet, cable television, and other wireless or wired devices are not services for the broadcasting of radio, film, and television programs (or works) provided abroad. | | 通过境内的电台、电视台、卫星通信、互联网、有线电视等无线或者有线装置向境外播映广播影视节目（作品），不属于在境外提供的广播影视节目（作品）播映服务。 |
| (e) “Cultural and sports services as well as educational and medical services provided abroad” means the cultural and sports services and educational and medical services taxpayers provide onsite abroad. | | 5.在境外提供的文化体育服务和教育医疗服务，是指纳税人在境外现场提供的文化体育服务和教育医疗服务。 |
| ．．．．．． | | 为参加在境外举办的科技活动、文化活动、文化演出、文化比赛、体育比赛、体育表演、体育活动而提供的组织安排服务，属于在境外提供的文化体育服务。 |
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