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Commentary

Appendix 9B: VAT exemptions (China)

9 China

VAT exemptions are applied in China to the following cross-border taxable activities:

  1. Ìý

    •ÌýÌýÌýÌý Construction services for engineering projects outside the territory.

  2. Ìý

    •ÌýÌýÌýÌý Construction services provided by the general contractor and subcontractors of a project for an engineering project that is constructed outside the territory.

  3. Ìý

    •ÌýÌýÌýÌý Engineering supervision services for engineering projects outside the territory.

  4. Ìý

    •

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