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Commentary

Appendix 9B: VAT exemptions (China)


9 China

VAT exemptions are applied in China to the following cross-border taxable activities:

  1. Ìý

    •ÌýÌýÌýÌý Construction services for engineering projects outside the territory.

  2. Ìý

    •ÌýÌýÌýÌý Construction services provided by the general contractor and subcontractors of a project for an engineering project that is constructed outside the territory.

  3. Ìý

    •ÌýÌýÌýÌý Engineering supervision services for engineering projects outside the territory.

  4. Ìý

    •ÌýÌýÌýÌý Engineering survey and exploration services for engineering and mineral resources outside the territory.

  5. Ìý

    •ÌýÌýÌýÌý Conference and exhibition services for conferences and exhibitions located

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