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Q：
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What does the fourth item of Article 10 of the Value-Added Tax Law refer to as "exported goods"?
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A：
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It refers to the goods that are actually declared to the customs for departure and then sold to overseas entities or individuals, as well as the goods that are regarded as exported under the provisions of the State Council.
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Q：
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Which services and intangible assets sold by domestic entities or individuals across borders are subject to a zero tax rate?
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A：
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Research and development services, contract energy management services, design services, broadcasting and film production and distribution services, software services, circuit design and testing services, information system services, business process management services, and offshore service outsourcing business provided to overseas entities and consumed entirely abroad;
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Technologies transferred to overseas entities and used entirely abroad;
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International transportation services, space transportation services, and foreign repair and maintenance services.
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Q：
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The taxable transactions as mentioned in Article 13 of the Value-Added Tax Law should simultaneously meet the following conditions?
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A：
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Involving more than two business activities with different tax rates and collection rates;
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There is a clear primary-secondary relationship between the businesses. The main business holds the dominant position and reflects the essence and purpose of the transaction; the subordinate business is a necessary supplement to the main business and is based on the occurrence of the main business.
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Q：
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What are the types of VAT deduction vouchers as mentioned in Article 16 of the VAT Law?
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A：
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The "tax deduction vouchers" as mentioned in Article 16 of the Value-Added Tax Law shall comply with the relevant regulations of the tax authority of the State Council. Specifically, they include value-added tax special invoices, customs import special payment vouchers for value-added tax, tax payment certificates, agricultural product purchase invoices, agricultural product sales invoices, and other deduction vouchers with the function of deducting input tax.
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Q：
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The input tax amount that taxpayers can deduct from the output tax based on the VAT deduction certificate includes?
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A：
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The value of value-added tax indicated on the special VAT invoice obtained from the seller;
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The value of value-added tax indicated on the special VAT payment form obtained from the customs for imported goods;
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The value of value-added tax indicated on the tax payment certificate obtained from an overseas entity or individual for services, intangible assets or domestic real estate;
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When purchasing agricultural products, in addition to obtaining a special VAT invoice or a special VAT payment form from the customs, the input tax amount calculated based on the agricultural product purchase invoice or agricultural product sales invoice shall be considered (except where otherwise stipulated by the State Council) ;
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The amount of value-added tax specified or included on other VAT deduction vouchers obtained from the seller.
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FAQ
