营业税改增值税(“营改增”)试点之前,境外企业向境内单位转让技术或提供技术服务,可享受免征营业税待遇。“营改增”之后,境外企业能否继续享受相关免税待遇,一时众说纷纭。对此,在研究政策法规及与税务部门沟通的基础上,我们将“营改增”后境外企业技术进口的相关免税政策和具体操作作一简要介绍。 Prior to the pilot reform of business tax to value added tax (“VAT reform”), foreign enterprises may transfer their technologies or provide technical services to domestic entities and may enjoy exemption from business tax. After the “camp change”, foreign companies can continue to enjoy the relevant duty-free treatment, for a time different opinions. To this end, on the basis of studying policies, laws and regulations and communication with the taxation authorities, we briefly introduce the related tax-exempt policies and specific operations for the technology import of overseas enterprises after the operation of “changing the battalion from VAT to VAT”.