| Announcement of the State Administration of Taxation | | 国家税务总局公告 |
| (No. 88 [2015]) | | （2015年第88号） |
| Supplementary Announcement on theMeasures for the Administration of Tax Refund (Exemption) for Taxable Services to Which Zero Value-Added Tax Rate Applies | | 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 |
| In accordance with the Notice of the Ministry of Finance and the State Administration of Taxation on the Application of the Zero Value-Added Tax Rate Policy to Film and Television and Other Export Services (No. 118 [2015], Ministry of Finance), with the consent of the Ministry of Finance through consultation, the Measures for the Administration of Tax Refund (Exemption) for Taxable Services to Which Zero Value-Added Tax Rate Applies (Issued by Announcement No. 11 [2014], SAT) are hereby supplemented as follows: | | 根据《财政部 国家税务总局关于影视等出口服务适用增值税零税率政策的通知》（财税〔2015〕118号），经商财政部同意，现对《适用增值税零税率应税服务退（免）税管理办法》（国家税务总局公告2014年第11号发布）补充公告如下： |
| I. The scope of the taxable services to which zero value-added tax (“VAT”) rate applies, including the production and distribution of radio, film, and television programs (works), technology transfer services, software services, circuit design and testing services, information system services, business process management services, as well as the administration of energy performance contracting services with the subject matter located in foreign countries, shall be the scope of the corresponding taxable services in the Explanatory Note on the Scope of Taxable Services, Annex to the Measures for Implementing the Pilot Program of Replacing Business Tax with Value-Added Tax (No. 106 [2013], Ministry of Finance). The scope of the offshore service outsourcing business as the taxable service to which zero VAT rate applies shall be the corresponding scope of application in the Offshore Service Outsourcing Business (Annex 1). The aforesaid taxable services to which zero VAT rate applies are collectively referred to as the taxable services newly incorporated into the scope of those to which zero VAT rate applies. | | 一、适用增值税零税率应税服务的广播影视节目（作品）的制作和发行服务、技术转让服务、软件服务、电路设计及测试服务、信息系统服务、业务流程管理服务，以及合同标的物在境外的合同能源管理服务的范围，按照《营业税改征增值税试点实施办法》（财税〔2013〕106号文件印发）所附的《应税服务范围注释》对应的应税服务范围执行；适用增值税零税率应税服务的离岸服务外包业务的范围，按照《离岸服务外包业务》（附件1）对应的适用范围执行。以上适用增值税零税率的应税服务，本公告统称为新纳入零税率范围的应税服务。 |
| 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. | | 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。 |
| II. Where the taxable services newly incorporated into the scope of those to which zero VAT rate applies are provided for overseas entities, the providers of taxable services to which zero VAT rate applies shall, when claiming tax refund (exemption), undergo the export tax refund (exemption) recordation formalities as required. | | 二、向境外单位提供新纳入零税率范围的应税服务的，增值税零税率应税服务提供者申报退（免）税时，应按规定办理出口退（免）税备案。 |
| III. A provider of taxable services to which zero VAT rate applies may, after receiving all relevant certificates, claim tax refund (exemption) with the competent state tax authority within all VAT declaration periods from the next month after recording sales income therefrom in financial accounting to April 30 of the next year. Where the service provider fails to claim tax refund (exemption) within the prescribed time period, it shall not claim tax refund (exemption) but has to claim for exemption only. Where the service provider fails to declare for tax exemption as required, it shall pay VAT as required. | | 三、增值税零税率应税服务提供者收齐有关凭证后，可在财务作销售收入次月起至次年4月30日前的各增值税纳税申报期内向主管国税机关申报退（免）税；逾期申报的，不再按退（免）税申报，改按免税申报；未按规定申报免税的，应按规定缴纳增值税。 |
| IV. Where a provider of taxable services to which zero VAT rate applies that implements the method of tax exemption, offset or refund provides any overseas entity with research and development services, design services, or the taxable services newly incorporated into the scope of those to which zero tax rate applies, it shall, when declaring for tax exemption, offset or refund, provide the competent state tax authority with the following declaration materials: | | 四、实行免抵退办法的增值税零税率应税服务提供者，向境外单位提供研发服务、设计服务、新纳入零税率范围的应税服务的，应在申报免抵退税时，向主管国税机关提供以下申报资料： |
| (1) Detailed Declaration Form for Tax Exemption, Offset and Refund for Taxable Services to Which Zero Value-Added Tax Rate Applies (Annex 2). | | （一）《增值税零税率应税服务免抵退税申报明细表》（附件2）。 |
| (2) Detailed List of Business Revenues Received from the Provision of Taxable Services to Which Zero Value-Added Tax Rate Applies (Annex 3). | | （二）《提供增值税零税率应税服务收讫营业款明细清单》（附件3）。 |
| (3) Summary Form for Declaration of Tax Exemption, Offset and Refund and the schedules thereof. | | （三）《免抵退税申报汇总表》及其附表。 |
| (4) Value-Added Tax Declaration Form for the current period | | （四）当期《增值税纳税申报表》。 |
| (5) Electronic data for official declaration of tax exemption, offset and refund. | | （五）免抵退税正式申报电子数据。 |
| (6) The originals and photocopies of the following materials and original certificates: | | （六）下列资料及原始凭证的原件及复印件： |
| (a) Invoices issued for the provision of taxable services to which zero VAT rate applies (upon the authorization of the competent state tax authority, the service provider may provide the electronic data only, and keep the original certificates for future reference). | | 1.提供增值税零税率应税服务所开具的发票（经主管国税机关认可，可只提供电子数据，原始凭证留存备查）。 |
| (b) The contract on the provision of taxable services to which zero VAT rate applies concluded with the overseas entity. | | 2.与境外单位签订的提供增值税零税率应税服务的合同。 |
| Where software services, circuit design and testing services, information system services, business process management services or offshore service outsourcing business are provided, the certificate issued by the “service outsourcing and software export management information system” of the Ministry of Commerce that the contract has been registered in such system and passed the examination shall also be provided. Where the production and distribution of radio, film, and television programs (works) are provided, the certificate issued by the “cultural trade management system” of the Ministry of Commerce that the contract has been registered in the system and passed the examination shall also be provided. | | 提供软件服务、电路设计及测试服务、信息系统服务、业务流程管理服务，以及离岸服务外包业务的，同时提供合同已在商务部“服务外包及软件出口管理信息系统”中登记并审核通过，由该系统出具的证明文件；提供广播影视节目（作品）的制作和发行服务的，同时提供合同已在商务部“文化贸易管理系统”中登记并审核通过，由该系统出具的证明文件。 |
| (c) Where the services of production of films and TV dramas are provided, the film and television production licenses within the validity periods issued by the competent industry authorities shall be provided. Where the services of distribution of films and TV dramas are provided, the distribution copyright certificates and distribution licensing certificates within the validity periods issued by the competent industry authorities shall also be provided. | | 3.提供电影、电视剧的制作服务的，应提供行业主管部门出具的在有效期内的影视制作许可证明；提供电影、电视剧的发行服务的，应提供行业主管部门出具的在有效期内的发行版权证明、发行许可证明。 |
| (d) Where research and development services, design services or technology transfer services are provided, theTechnology Export Contract Registration Certificateand the data sheets thereof corresponding to the revenues from the taxable services to which zero VAT rate applies shall also be provided. | | 4.提供研发服务、设计服务、技术转让服务的，应提供与提供增值税零税率应税服务收入相对应的《技术出口合同登记证》及其数据表。 |
| (e) The certificate for receipt of revenues from the entity with which it had signed the contract on the taxable service to which zero VAT rate applies. | | 5.从与之签订提供增值税零税率应税服务合同的境外单位取得收入的收款凭证。 |
| Where a multinational company conducts centralized operation and administration of foreign exchange funds upon approval of the foreign exchange administrative department, or conducts administration of centralized cross-border RMB receipts and payments under current accounts, its member companies shall, within the validity period of the approval, declare for export tax refund (exemption) with the competent state tax authority upon the strength of the receipt vouchers that comply with the following provisions issued by banks to the centralized fund operation (receipt and payment) companies of the multinational company: | | 跨国公司经外汇管理部门批准实行外汇资金集中运营管理或经中国人民银行批准实行经常项下跨境人民币集中收付管理的，其成员公司在批准的有效期内，可凭银行出具给跨国公司资金集中运营（收付）公司符合下列规定的收款凭证，向主管国税机关申报退（免）税： |
| (i) The payment entities on the payment vouchers must be the overseas entities that have concluded the contracts on the provision of taxable services to which zero VAT rate applies with the member companies or the overseas member enterprises of the multinational companies as agreed on in the contracts. | | （1）收款凭证上的付款单位须是与成员公司签订提供增值税零税率应税服务合同的境外单位或合同约定的跨国公司的境外成员企业。 |
| (ii) The names of the member companies shall be specified as those of payees in receipt vouchers or the actual payees in the columns of remarks thereof. | | （2）收款凭证上的收款单位或附言的实际收款人须载明有成员公司的名称。 |
| (7) Other materials and certificates as required by the competent state tax authority. | | （七）主管国税机关要求提供的其他资料及凭证。 |
| V. Where a provider of the taxable services to which zero VAT rate applies implements the tax refund (exemption) method, it shall, when declaring for tax refund (exemption), provide the competent state tax authority with the following declaration materials: | | 五、实行免退税办法的增值税零税率应税服务提供者，应在申报免退税时，向主管国税机关提供以下申报资料： |
| (1) Detailed Declaration Form for the Purchase of Taxable Services for Export by Foreign Trade Enterprises (Annex 4) | | （一）《外贸企业外购应税服务出口明细申报表》（附件4）。 |
| (2) Detailed Declaration Form for the Purchase of Goods for Export Tax Refund by Foreign Trade Enterprises (in which the information on special VAT invoices for the corresponding taxable services to which zero VAT rate applies purchased from abroad shall be filled out). | | （二）《外贸企业出口退税进货明细申报表》（需填列外购对应的增值税零税率应税服务取得增值税专用发票情况）。 |
| (3) Summary Declaration Form for Export Tax Refund of Foreign Trade Enterprises | | （三）《外贸企业出口退税汇总申报表》。 |
| (4) Electronic data on officialdeclaration of tax exemption (refund). | | （四）免退税正式申报电子数据。 |
| (5) Special VAT invoices issued by taxable service providers where taxable services to which zero VAT rate applies are purchased from entities or individuals within the territory of China for export. Tax Payment Receipt of the People's Republic of China for tax payments obtained where taxable services to which zero VAT rate applies are purchased from overseas entities or individuals for export. | | （五）从境内单位或者个人购进增值税零税率应税服务出口的，提供应税服务提供方开具的增值税专用发票；从境外单位或者个人购进增值税零税率应税服务出口的，提供取得的解缴税款的中华人民共和国税收缴款凭证。 |
| (6) Originals of the materials and vouchers as listed in Item (6) of Article 4 of this Announcement and the photocopies thereof. | | （六）本公告第四条第（六）项所列资料及原始凭证的原件及复印件。 |
| VI. The competent state tax authority shall, after accepting a declaration for tax refund (exemption) for the taxable services to which zero VAT rate applies, conduct examination thereof as required. Where the declaration complies with the relevant provisions upon examination, it shall undergo the formalities for tax refund (exemption) in a timely manner; otherwise, it shall not undergo the relevant formalities, and handle the circumstance in accordance with the relevant provisions. Where there are any other doubtful points for examination, the handling of corresponding export tax refund (exemption) shall be suspended, and may not be resumed until the doubtful points are excluded. | | 六、主管国税机关受理增值税零税率应税服务退（免）税申报后，应按规定进行审核，经审核符合规定的，应及时办理退（免）税；不符合规定的，不予办理，按有关规定处理；存在其他审核疑点的，对应的退（免）税暂缓办理，待排除疑点后，方可办理。 |
VII. The competent state tax authority shall examine the following contents concerning the tax refund (exemption) for the research and development services or design services provided to overseas clients or the taxable services newly incorporated into the scope of those to which zero VAT rate applies:
．．．．．． | | 七、主管国税机关对申报的对外提供研发、设计服务以及新纳入零税率范围的应税服务退（免）税，应审核以下内容：
．．．．．． |
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