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问:我公司为境外单位提供信息技术外包服务,是否需要缴纳营业税?答:根据《财政部、国家税务总局、商务部关于示范城市离岸服务外包业务免征营业税的通知》(财税〔2010〕64号)规定,2010年7月1日～2013年12月31日,对注册在北京、天津、大连、哈尔滨、大庆、上海、南京、苏州、无锡、杭州、合肥、南昌、厦门、济南、武汉、长沙、广州、深圳、重庆、成都、西安21个中国服务外包示范城市的企业,从事离岸服务外包业务取得的收入免征营业税。从事离岸服务外包业务取得的收入,是指本通知第一条规定的企业根据境外单
Q: According to the “Notice of Business Ministry of Finance, State Administration of Taxation and Ministry of Commerce on Exempting Business Taxes on Offshore Service Outsourcing Business of Model Cities” (Cai Shui [2010]), the Company is required to provide information technology outsourcing services to overseas entities. 64th) stipulates that from July 1, 2010 to December 31, 2013, all registered trademarks are registered in Beijing, Tianjin, Dalian, Harbin, Daqing, Shanghai, Nanjing, Suzhou, Wuxi, Hangzhou, Hefei, Nanchang, Xiamen, Jinan, Wuhan, Changsha, Guangzhou, Shenzhen, Chongqing, Chengdu, Xi’an 21 China’s service outsourcing model city enterprises engaged in offshore service outsourcing business income tax exempt from sales tax. Revenue from engaging in offshore service outsourcing business refers to the income that an enterprise under Article 1 of this circular requires