China SAT revises VAT exemption for cross-border services

China’s State Administration of Taxation (SAT) on August 27 announced revisions to the VAT exemption for cross-border services writes to Dezan Shira & Associates in a Sept. 8 post to the firm’s website. Changes include exemptions for cross-border post services, collection and delivery services, and telecom services and the clarification that services provided in Hong Kong, Macau and Taiwan are considered cross-border service for purposes of the VAT exemption, writes the firm. For details, see, SAT Announcement 49 (in Chinese) and  Dezan Shira & Associates.