Foreign Enterprises To China To Participate In The Exhibition &Nbsp; A Small Number Of Exhibits Can Be Exempted From Corporate Income Tax.

With regard to the participation or holding of exhibitions and exhibitions by foreign enterprises in China (hereinafter referred to as exhibitions), the exhibits will be sold directly in our territory after the exhibition is completed, and the relevant tax treatment issues for exhibitions, exhibitions and sales of commodities will be held as follows:

According to Article 1 of the Provisional Regulations of the People's Republic of China on value added tax, foreign enterprises shall pay VAT according to the regulations if they sell the exhibits directly or sell goods during the exhibition.

Considering that these foreign enterprises are relatively short in China, they are temporary taxable activities, and the number of exhibits or commodities sold is limited. Therefore, the value-added tax on the above sales exhibits or commodities can be levied according to the 6% levy rate applied by small-scale taxpayers.

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