Do I have to pay taxes on the only exhibition in country B?

Need. According to the enquiry of China Travel Service. All units and individuals engaged in business activities in China shall pay taxes according to law. At the only exhibition in Country B, both local enterprises in China and foreign enterprises should pay corresponding taxes according to the tax laws of China as long as they engage in business activities, including selling goods and providing services. The specific calculation method of tax rate and tax payable needs to be determined according to specific industries and sales volume.