VAT exemptions are applied in China to the following cross-border taxable activities:
- Ìý
•ÌýÌýÌýÌý Construction services for engineering projects outside the territory.
- Ìý
•ÌýÌýÌýÌý Construction services provided by the general contractor and subcontractors of a project for an engineering project that is constructed outside the territory.
- Ìý
•ÌýÌýÌýÌý Engineering supervision services for engineering projects outside the territory.
- Ìý
•
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