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Announcement No. 69 [2016] of the State Administration of Taxation - Announcement on Issues Concerning the Provision of Construction Services Overseas [Partially Invalid]
国家税务总局公告2016年第69号――关于在境外提供建筑服务等有关问题的公告 [部分失效]
【法宝引证码】

Announcement of the State Administration of Taxation 

国家税务总局公告

(No. 69 [2016]) (2016年第69号)

Announcement on Issues Concerning the Provision of Construction Services Overseas 关于在境外提供建筑服务等有关问题的公告
For the purpose of further promoting the smooth operation of the pilot program of comprehensively replacing business tax with value-added tax, relevant collection administration issues concerning the provision of construction services overseas are announced as follows: 为进一步推进全面营改增试点平稳运行,现将在境外提供建筑服务等有关征管问题公告如下:
I. Where a domestic entity or individual provides construction services for an engineering project whose construction site is located overseas and undergoes the recordation formalities for tax exemption under the provisions of Article 8 of the Announcement of the State Administration of Taxation on Issuing the Administrative Measures for the Exemption of Value-Added Tax on Cross-Border Taxable Acts after the Replacement of Business Tax with Value-Added Tax (for Trial Implementation) (Announcement No. 29 [2016], SAT), it is no longer required to provide other materials proving that an engineering project is located overseas for a project whose construction site is indicated in the construction contract signed with the contract-issuing party to be overseas.   一、境内的单位和个人为施工地点在境外的工程项目提供建筑服务,按照《国家税务总局关于发布〈营业税改征增值税跨境应税行为增值税免税管理办法(试行)〉的公告》(国家税务总局公告2016年第29号)第八条规定办理免税备案手续时,凡与发包方签订的建筑合同注明施工地点在境外的,可不再提供工程项目在境外的其他证明材料。
II. Where a domestic entity or individual provides tourism services overseas and undergoes the recordation formalities for tax exemption under the provisions of Article 8 of the Announcement of the State Administration of Taxation (No. 29 [2016]), one of the following materials shall suffice as the materials proving that the service site is located overseas:   二、境内的单位和个人在境外提供旅游服务,按照国家税务总局公告2016年第29号第八条规定办理免税备案手续时,以下列材料之一作为服务地点在境外的证明材料:
1. Where a tourism service provider appoints a business specialist to leaves the territory along with it, the photocopies of the first page of the exit certificate and the exit record page of the exit business specialist shall be provided. (一)旅游服务提供方派业务人员随同出境的,出境业务人员的出境证件首页及出境记录页复印件。
Where there are more than 2 exit business specialists, only a photocopy of the exit certificates of 2 exit business specialists are required to be provided. 出境业务人员超过2人的,只需提供其中2人的出境证件复印件。
2. The photocopies of the first page of the exit certificate and the exit record page of the tourism service purchaser shall be provided. (二)旅游服务购买方的出境证件首页及出境记录页复印件。
Where there are more than 2 tourism service purchasers, only the photocopies of the exit certificates of 2 tourism service purchasers are required to be provided. 旅游服务购买方超过2人的,只需提供其中2人的出境证件复印件。
III. An overseas entity or individual that enjoys the policy of value-added tax exemption for international transport services shall submit the following recordation materials when handling the recordation formalities for tax exemption with the competent tax authority:
......
   三、享受国际运输服务免征增值税政策的境外单位和个人,到主管税务机关办理免税备案时,提交的备案资料包括:
......

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