Traditional Culture Encyclopedia - Travel guide - Can cultural and sports services, education and medical services and tourism services provided overseas be exempted from VAT?

Can cultural and sports services, education and medical services and tourism services provided overseas be exempted from VAT?

According to Article 2 of Annex 4 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), cultural and sports services, educational and medical services and tourism services provided by domestic units and individuals abroad are exempt from value-added tax, except that the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China stipulate that zero rate of value-added tax is applicable.