On 5 September 2014, China's State Administration of Taxation issued Public Notice 49 (2014), which covers new rules concerning VAT exemption for cross-border services. The rules apply from 1 October 2014, and replace earlier rules issued in 2013.
Under the revised rules, the following cross-border services are exempt when provided by a domestic Chinese entity or individual:
- Offshore surveys and exploration services for engineering projects and mineral resources
- Service related to convent…