Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Program of Changing Business Tax to Value-added Tax (Cai Shui [2016] No. 36), Annex 3, "Provisions on the Transitional Policies of the Pilot Program of Changing Business Tax to Value-added Tax":
II. The following services and intangible assets sold by units and individuals within the territory are exempted from value-added tax (VAT), except for the following services and intangible assets which the Ministry of Finance and the State Administration of Taxation (SAT) stipulate the application of zero rate of VAT:
(1) The following services:
1. Construction services for projects outside the country.
2. Engineering supervision services for engineering projects outside the country.
3. Engineering survey and exploration services for engineering and mineral resources outside the country.
4. Conferences and exhibitions held outside the country.
5. Warehousing services where the storage location is outside the country.
6. Leasing services of tangible movable assets used outside the subject matter.
7. Broadcasting services for radio and television programs (works) provided outside the country.
8. Cultural and sports services, education and medical services, and tourism services provided abroad.
(2) postal services, collection and delivery services, and insurance services provided for the export of goods.
Insurance services provided for export goods, including export goods insurance and export credit insurance.
(iii) The following services and intangible assets provided to foreign entities for consumption entirely outside the country:
1. Telecommunication services.
2. Intellectual property services.
3. Logistics support services (except for warehousing services and collection and delivery services).
4. Forensic consulting services.
5. Professional and technical services.
6. Business support services.
7. Advertising services for advertisements placed outside the country.
8. Intangible assets.
(4) International transportation services provided by means of carriage without means of transport.
(v) Direct fee-based financial services provided for currency fund financing and other financial operations between units abroad, and the service is not related to goods, intangible assets and real estate in the territory.
(vi) Other services prescribed by the Ministry of Finance and the State Administration of Taxation.