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国家税务总局公告2017年第30号现将跨境应税行为免税备案等增值税问题公告如下:一、纳税人发生跨境应税行为,按照《国家税务总局关于发布〈营业税改征增值税跨境应税行为增值税免税管理办法(试行)〉的公告》(国家税务总局公告2016年第29号)的规定办理免税备案手续后发生的相同跨境应税行为,不再办理备案手续。纳税人应当完
Announcement of the State Administration of Taxation No.30 of 2017 On the issue of VAT on tax-free filing of cross-border taxable activities, the following issues are hereby announced: 1. The cross-border taxable activities of taxpayers occur in accordance with the "Circular of the State Administration of Taxation on Issuing Business Taxes for Value- (Trial Implementation) (Notice of the State Administration of Taxation, No. 29, 2016), the same cross-border taxable acts that have taken place after the tax-exempt filing procedure has been completed will no longer be subject to the filing formalities. Taxpayers should finish