Q：
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Overseas company A provides engineering survey and exploration services to domestic company B, are these domestic sales or overseas sales?
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A：
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Services sold entirely within China by overseas companies or individuals to domestic companies or individuals are considered as services sold within China.
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Q：
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Overseas company A transfers its franchise license in China to domestic company B, is this considered a domestic sales or overseas sales?
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A：
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Selling intangible assets that are fully used domestically by overseas companies or individuals to domestic companies or individuals is considered as selling intangible assets domestically.
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Q：
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Overseas Company A signs a consulting contract with Domestic Company B and provides consulting services to Company B, conducting market research on Company B's development in both domestic and overseas markets, and proposing reasonable management suggestions. This service occurs both domestically and overseas. Does this business belong to domestic sales or overseas sales?
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A：
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Services sold by overseas companies or individuals to domestic companies or individuals that have not fully occurred overseas are classified as services sold domestically.
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Q：
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Does overseas company A transfer a patented technology to domestic company B, which is used for both domestic and overseas production lines of company B. Does this business belong to domestic sales or overseas sales?
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A：
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Selling intangible assets which have not been fully used overseas to domestic companies or individuals is considered as selling intangible assets domestically.
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Q：
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Is the business of renting cars from overseas car rental companies to Chinese residents traveling abroad for self-driving tours considered as domestic sales or overseas sales?
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A：
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Tangible movable property that is fully used outside of China and rented by overseas companies or individuals to domestic companies or individuals belongs to the category of selling services overseas.
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Q：
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Overseas company A transfers a patented technology to domestic company B, which is only used for B's overseas production line, does this business belong to domestic sales or overseas sales?
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A：
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Selling intangible assets which are fully used overseas to domestic companies or individuals is considered as selling intangible assets overseas.
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FAQ
