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

国家税务总局关于营改增试点若干征管问题的公告

November 14, 2016 | BY

Susan Mok &clp articles

The SAT has clarified VAT will not be levied on purely offshore activities

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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