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To provide international freight forwarding services, do I need to apply for the record of VAT exemption?
Answer: According to China's "Announcement of the State Administration of Taxation on Further Optimizing the Processing Procedures and Services of Preferential Value-Added Tax Policies" (State Administration of Taxation Announcement No. 4 [2021]):
Units and individual industrial and commercial households (hereinafter collectively referred to as taxpayers) who apply the VAT reduction and exemption policies can enjoy the benefits by filling in the corresponding tax reduction and exemption columns in the declaration form when filing VAT returns. .
Therefore, taxpayers who provide international freight forwarding services are entitled to VAT exemption and do not need to submit materials. Relevant policy stipulations shall be retained for future reference.
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