China issues VAT exemption rules for cross-border services

10/1/2013 | China Briefing online

Chinese tax authorities have issued long-awaited clarification about what types of cross-border services are exempt from value-added tax. Announcement 52, "Administrative Measures for Value-Added Tax (VAT) Exemptions of Cross-Border Taxable Services in Business Tax to VAT Reform," lists the types of services that are exempt and explains how companies qualify for exemption.

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