国家税务总局公告2016年第69号2016年11月4日为进一步推进全面营改增试点平稳运行,现将在境外提供建筑服务等有关征管问题公告如下:一、境内的单位和个人为施工地点在境外的工程项目提供建筑服务,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)第八条规定办理免税备案手续时,凡与发包方签订的建筑 Announcement of the State Administration of Taxation No. 69 of 2016 November 4, 2016 To further promote the smooth operation of the comprehensive battalion reform and pilot program, the announcement on the collection and management of overseas construction services will be announced as follows: 1. The units and individuals in the territory are the construction sites Construction services shall be provided for projects abroad. In accordance with the "Notice of the State Administration of Taxation on Issuing the Administrative Measures on Tax Exemption for Cross-border Tax Revenue from Business Tax for Value Added Tax (for Trial Implementation) (State Administration of Taxation Announcement No. 29 of 2016) Article VIII of the tax filing procedures for the record, where signed with the Employer building