Announcement of the State Administration of Taxation on Issuing the Measures for the Administration of VAT Exemption for Cross-Border Taxable Services under the Pilot Program of Replacing Business Tax with VAT (Trial)

This document announces the issuance of the trial measures for VAT exemption on cross-border taxable services under the business tax-to-VAT reform, but the full text has been abolished as per the provisions of the State Administration of Taxation Announcement No. 49 of 2014.