International transport service means: 1. Carry passengers or goods out of the territory. 2. To carry passengers or cargo outside the country. 3. Carry passengers or goods abroad. II. Units and individuals in the territory shall provide services or intangible assets with a zero tax rate applicable to value-added tax. If they are subject to the simple tax measurement methods, the exemption from value-added tax shall be implemented. III.Units or individuals in the territory that sell services or intangible assets with a zero-value-added tax on value-added tax may waive the zero-VAT rate applicable to value-added tax and choose to exempt them or pay VAT according to the regulations. After renouncing the application of the zero-value-added tax rate, the zero-value-added tax rate shall not be applied within 36 months.
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